UNITED OF OMAHA SEPARATE ACCOUNT B
24F-2NT, 2000-03-29
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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 24F-2
                           Annual Notice of Securities
                          Sold Pursuant to Rule 24f-2
            (United of Omaha Single Premium Variable Universal Life)

1.   Name and address of issuer:
               United of Omaha Separate Account B

2.   The name of each series or class of securities for which this Form is filed
     (if the Form is being filed for all series and classes of securities of the
     issuer, check the box but do not list series or classes): [ ]
               United of Omaha Single Premium Variable Universal Life

3.   Investment Company Act File Number:
               811-8336

     Securities Act File Number:
               333-18881

4(a). Last day of fiscal year for which this Form is filed:
               12/31/99

4(b). [ ]   Check box if this Form is being filed late (i.e., more than 90
      calendar days after the end of the issuer's fiscal year).
      (See Instruction A.2)

4(c). [ ] Check box if this is the last time the issuer will be filing this
      Form.

5.             Calculation of registration fee:

               (i)  Aggregate  sale price of  securities  sold during the fiscal
               year pursuant to rule 24(f):                           $3,590,891

               (ii) Aggregate price of securities redeemed or repurchased during
               the fiscal year:                                         $374,076

               (iii)  Aggregate  price of  securities  redeemed  or  repurchased
               during any prior  fiscal year ending no earlier  than October 11,
               1995 that were not previously  used to reduce  registration  fees
               payable to the Commission:                      $0

               (iv) Total  available  redemption  credits  (add Items  5(ii) and
               5(iii):                                                  $374,076

               (v) Net sales - if Item 5(i) is greater than Item 5(iv) [subtract
               Item 5(iv) from Item 5(i)]:                            $3,216,815

               (vi)  Redemption  credits  available for use in future years - if
               Item 5(i) is less than Item 5(iv)  [subtract Item 5(iv) from Item
               5(i)]:                                        $(0)

               (vii)   Multiplier   for   determining   registration   fee  (see
               Instruction C.9):                                       x0.000264

               (viii)   Registration   Fee  due  (multiply  Item  5(v)  by  Item
               5(vii)](enter "0" if no fee is due):                     =$849.24
<PAGE>

6.   Prepaid Shares

     If the  response  to Item 5(i) was  determined  by  deducting  an amount of
     securities that were  registered  under the Securities Act of 1933 pursuant
     to rule 24e-2 as in effect before October 11, 1997,  then report the amount
     of securities  (number of shares or other units) deducted here:  ______. If
     there is a number of shares or other units that were registered pursuant to
     rule 24e-2  remaining  unsold at the end of the fiscal  year for which this
     form is filed that are  available  for use by the  issuer in future  fiscal
     years, then state that number here: ______________.

7.   Interest  due - if this Form is being filed more than 90 days after the end
     of the issuer's fiscal year (see Instruction D):               +$----------

8.   Total of the amount of the registration fee due plus any interest due [line
     5(viii) plus line 7]:                                              =$849.24

9.   Date  the  registration  fee  and  any  interest  payment  was  sent to the
     Commission's  lockbox depository:  March 29, 2000

          Method of Delivery:  Wire Transfer

SIGNATURES

This  report has been  signed  below by the  following  persons on behalf of the
issuer and in the capacities and of the dates indicated.

By:     /s/  Thomas J. McCusker

Title:  Executive Vice President & General Counsel

Date:   March 29, 2000


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