Summary of PRINCIPAL LIFE INSURANCE CO

Item 9.01. Financial Statements and Exhibits
The following documents are filed with reference to and are hereby incorporated by reference into the Registration Statement on Form S-3 (File Nos. 333-147181 and 333-147181-01), as amended, of Principal Life Insurance Company and Principal Financial Group, Inc., filed with the Securities and Exchange Commission on November 6, 2007 and amended on November 20, 2007.
(c) Exhibits

Exhibit 4.1    Omnibus Instrument, dated as of August 15, 2008, relating to Principal
               Life Income Fundings Trust 2008-71.

Exhibit 4.2    Notes issued by the Trust, dated as of August 20, 2008.

Exhibit 5.1    Opinion of Michael D. Roughton, internal counsel for Principal Life
               Insurance Company.

Exhibit 5.2    Opinion of Sidley Austin LLP, counsel to Principal Life Insurance
               Company and Principal Financial Group, Inc.

Exhibit 8      Opinion of John D. Schmidt, internal counsel for Principal Life
               Insurance Company (re: tax matters).

Exhibit 10.1   Funding Agreement issued by Principal Life Insurance Company to the
               Trust, dated as of August 20, 2008.

Exhibit 10.2   Guarantee issued by Principal Financial Group, Inc., dated as of
               August 20, 2008.

Exhibit 23.1   Consent of Michael D. Roughton, internal counsel to Principal Life
               Insurance Company (included in Exhibit 5.1).

Exhibit 23.2   Consent of Sidley Austin LLP (included in Exhibit 5.2).

Exhibit 23.3   Consent of John D. Schmidt, internal counsel for Principal Life
               Insurance Company (included in Exhibit 8).