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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">As filed with the Securities and Exchange Commission on December 15, 2011</FONT></TD></TR>

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   <TD style="TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registration No. 333-_________</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">WASHINGTON, D. C. 20549</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">----------------------</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=4 face="TimesNewRomanPSMT,Times New Roman,Times,serif">FORM S-8</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">REGISTRATION STATEMENT</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">UNDER</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">THE SECURITIES ACT OF 1933</FONT></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=5 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">PRINCIPAL FINANCIAL GROUP, INC.</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Exact name of Registrant as specified in its charter)</FONT></TD></TR>

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   <TD colSpan=2 noWrap align=left><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DELAWARE</FONT></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">42-1520346</FONT></B>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State or other jurisdiction of</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(I.R.S. Employer</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">incorporation or organization)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Identification No.)</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">711 High Street</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Des Moines, Iowa 50392</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address of principal executive offices, including zip code)</FONT></TD></TR>

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   <TD colSpan=2>&nbsp;</TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">The Principal Select Savings Plan For Individual Field</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">The Principal Select Savings Plan For Employees</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Full title of the plans)</FONT></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Karen E. Shaff, Esq.</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Executive Vice President And General Counsel</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Principal Financial Group, Inc.</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">711 High Street</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Des Moines, Iowa 50392</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(515) 247-5111</FONT></B></TD></TR>

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   <TD colSpan=2 noWrap align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Name, address and telephone number, including area code of agent for service)</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer,</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a non-accelerated filer or a smaller reporting company. See definitions of &#8220;large accelerated filer,&#8221;</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12b-2 of the Exchange Act (Check</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; one):</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">In addition, pursuant to Rule 416 under the Securities Act of 1933, this Registration</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Statement includes an indeterminate number of additional shares as may be issuable as a</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">result of a stock split, stock dividend or similar adjustment of the outstanding common</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">shares of Principal Financial Group, Inc.</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this Registration</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Statement also covers an indeterminate number of interests to be offered or sold pursuant</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to The Principal Select Savings Plan for Individual Field and The Principal Select</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Savings Plan for Employees.</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Estimated solely for the purpose of calculating the registration fee pursuant to Rule</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">457(c) and Rule 457(h) under the Securities Act of 1933 based upon the average ($23.34)</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">of the high ($23.71) and low ($22.96) sales prices of the registrant&#8217;s common stock as</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">reported on the New York Stock Exchange on December 14, 2011.</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD colSpan=2 align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PART I</FONT></TD></TR>

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   <TD colSpan=2 align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</FONT></TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Part I of Form S-8, this Registration Statement omits the information</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">specified in Part I. The documents containing the information specified in Part I will be delivered</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to the participants in the plans covered by this Registration Statement, as required by Rule 428(b)</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">under the Securities Act of 1933. Such documents are not being filed with the Securities and</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Exchange Commission as part of this Registration Statement or as prospectuses or prospectus</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">supplements pursuant to Rule 424 under the Securities Act of 1933.</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PART II</FONT></TD></TR>

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   <TD colSpan=2 align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by Principal Financial Group, Inc. are hereby incorporated</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">by reference in this Registration Statement:</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 11px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 31, 2010, filed with the Commission on February 16, 2011, which</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">contains audited consolidated financial statements for the most recent fiscal year for</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">which such statements have been filed;</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 11px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Principal Select Savings Plan for Employee&#8217;s Annual Report on Form 11-K for</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the year ended December 31, 2010, filed with the Commission on June 29, 2011;</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 11px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Principal Select Savings Plan for Individual Field&#8217;s Annual Report on Form 11-</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">K for the year ended December 31, 2010, filed with the Commission on June 29,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2011;</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 11px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (d)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Registrant&#8217;s Quarterly Reports on Form 10-Q for the fiscal quarters ended</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">March 31, 2011, June 30, 2011 and September 30, 2011 filed with the Commission</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">on May 4, 2011, August 3, 2011 and November 2, 2011, respectively, and the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registrant&#8217;s Current Reports on Form 8-K filed with the Commission on January 21,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2011, February 8, 2011, April 18, 2011, April 19, 2011, May 3, 2011, May 23, 2011,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">July 19, 2011, August 2, 2011, August 18, 2011, September 16, 2011, October 14,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2011, October 27, 2011, and December 1, 2011; and</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 11px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (e)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The description of the Registrant&#8217;s Common Stock and the rights associated with</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">such Common Stock contained in the Registrant&#8217;s Registration Statements on</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Form 8-A, dated October 10, 2001, including any amendments or reports filed for the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">purpose of updating such description.</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Page 4</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All documents subsequently filed by Principal Financial Group, Inc. or any of the plans</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">covered by this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities Exchange Act of 1934 prior to the filing of a post-effective amendment that indicates</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">that all securities offered hereby have been sold or that deregisters all securities then remaining</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">part hereof from the date of filing such documents.</FONT>&nbsp;</TD></TR>

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   <TD>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any statement contained in a document incorporated or deemed to be incorporated by</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">reference herein shall be deemed to be modified or superseded for purposes of this Registration</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Statement to the extent that a statement contained herein (or in any other subsequently filed</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">document that also is incorporated or deemed to be incorporated by reference herein) modifies or</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">supersedes such statement. Any such statement so modified or superseded shall not be deemed,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">except as so modified or superseded, to constitute a part of this Registration Statement.</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 4. DESCRIPTION OF SECURITIES</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable (the Registrant&#8217;s Common Stock is registered under Section 12 of the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities Exchange Act of 1934).</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The directors and officers of Principal Financial Group, Inc. may be indemnified against</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">liabilities, fines, penalties and claims imposed upon or asserted against them as provided in the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Delaware General Corporation Law and the company's certificate of incorporation and restated by-</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">laws. Such indemnification covers all costs and expenses incurred by a director or officer in his or</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">her capacity as such. The board of directors, by a majority vote of a quorum of disinterested</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">directors or, under certain circumstances, independent counsel appointed by the board of directors,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">must determine that the director or officer seeking indemnification was not guilty of willful</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">misconduct or a knowing violation of the criminal law. In addition, the Delaware General</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Corporation Law and the company's certificate of incorporation may, under certain circumstances,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">eliminate the liability of directors and officers in a stockholder or derivative proceeding.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If the person involved is not a director or officer of Principal Financial Group, Inc., the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">board of directors may cause the company to indemnify, to the same extent allowed for the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">company's directors and officers, such person who was or is a party to a proceeding by reason of</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the fact that he or she is or was an employee or agent of the company, or is or was serving at the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">company's request as a director, officer, employee or agent of another corporation, partnership,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">joint venture, trust, employee benefit plan or other enterprise.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The company has policies in force and effect to insure its directors and officers against such</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">losses that they or any of them will become legally obligated to pay by reason of any actual or</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">alleged error or misstatement or misleading statement or act or omission or neglect or breach of</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">duty by such directors and officers in the discharge of their duties, solely by reason of their being</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">directors or officers. Such coverage is limited by the specific terms and provisions of the insurance</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">policies.</FONT>&nbsp;</TD>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.</FONT>&nbsp;</TD>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 8. EXHIBITS</FONT>&nbsp;</TD>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; An Exhibit Index, containing a list of all exhibits filed with this Registration Statement, is</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">included below on page ten. The company hereby undertakes, with respect to the plans described</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">herein that are or are to be qualified under Section 401 of the Internal Revenue Code, that it has</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">submitted or will submit such plans and any amendments thereto to the Internal Revenue Service in</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">a timely manner and has made or will make all necessary changes required by the Internal Revenue</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Service in order to qualify such plans.</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ITEM 9. UNDERTAKINGS</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a) Rule 415 Offering. The Registrant hereby undertakes:</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To file, during any period in which offers or sales are being made, a post-</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">effective amendment to this Registration Statement:</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To include any prospectus required by Section 10(a)(3) of the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities Act of 1933, unless the information that would be required to be included in a post-</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">effective amendment is contained in periodic reports filed by the Registrant pursuant to Section 13</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registration Statement;</FONT>&nbsp;</TD>

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   <TD colSpan=3>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(ii)</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To reflect in the prospectus any facts or events arising after the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">effective date of this Registration Statement (or the most recent post-effective amendment thereof)</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">which, individually or in the aggregate, represent a fundamental change in the information set forth</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">in this Registration Statement, unless the information that would be required to be included in a</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">post-effective amendment is contained in periodic reports filed by the Registrant pursuant to</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">reference in this Registration Statement. Notwithstanding the foregoing, any increase or decrease</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">in volume of securities offered (if the total dollar value of securities offered would not exceed that</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">which was registered) and any deviation from the low or high end of the estimated maximum</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">offering range may be reflected in the form of prospectus filed with the Commission pursuant to</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">percent change in the maximum aggregate offering price set forth in the "Calculation of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registration Fee" table in the effective Registration Statement;</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Page 6</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(iii)</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To include any material information with respect to the plan of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">distribution not previously disclosed in this Registration Statement or any material change to such</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">information in this Registration Statement.</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(2)</FONT>&nbsp;</TD>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">That, for the purpose of determining any liability under the Securities Act of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">1933, each such post-effective amendment shall be deemed to be a new registration statement</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">relating to the securities offered therein, and the offering of such securities at that time shall be</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">deemed to be the initial bona fide offering thereof.</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(3)</FONT>&nbsp;</TD>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To remove from registration by means of a post-effective amendment any of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the securities being registered which remain unsold at the termination of the offering.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)</FONT>&nbsp;</TD>

   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Subsequent Exchange Act Documents. The undersigned registrant hereby</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undertakes that, for purposes of determining any liability under the Securities Act of 1933, each</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Exchange Act of 1934 (and where applicable, each filing of an employee benefit plan's annual</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">reference in this Registration Statement shall be deemed to be a new registration statement relating</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to the securities offered therein, and the offering of such securities at that time shall be deemed to</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">be the initial bona fide offering thereof.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)</FONT>&nbsp;</TD>

   <TD colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Indemnification. Insofar as indemnification for liabilities arising under the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities Act of 1933 may be permitted to directors, officers and controlling persons of the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the opinion of the Securities and Exchange Commission such indemnification is against public</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">a claim for indemnification against such liabilities (other than the payment by the Registrant of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">expenses incurred or paid by a director, officer or controlling person of the Registrant in the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">successful defense of any action, suit or proceeding) is asserted by such director, officer or</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">controlling person in connection with the securities being registered, the Registrant will, unless in</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">appropriate jurisdiction the question whether such indemnification by it is against public policy as</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">expressed in the Securities Act of 1933 and will be governed by the final adjudication of such</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">issue.</FONT>&nbsp;</TD>

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   <TD colSpan=4 align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SIGNATURES</FONT></TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant. Pursuant to the requirements of the Securities Act of 1933, the Registrant</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undersigned, thereunto duly authorized, in the City of Des Moines, State of Iowa, on December 15,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2011.</FONT>&nbsp;</TD>

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   <TD style="TEXT-INDENT: 13px" colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">PRINCIPAL FINANCIAL GROUP, INC.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 6px" colSpan=3 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp; By&nbsp;<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><U>&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Larry D. Zimpleman</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD></TR>

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   <TD colSpan=3 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Larry D. Zimpleman</FONT>&nbsp;</TD></TR>

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   <TD colSpan=3 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Chairman, President and Chief</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Executive Officer</FONT>&nbsp;</TD>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has</FONT>&nbsp;</TD></TR>

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   <TD colSpan=4 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">been signed below by the following persons, in the capacities and on the dates indicated.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Signature</FONT>&nbsp;</TD>

   <TD noWrap align=center><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Title</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Date</FONT>&nbsp;</TD></TR>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 3px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Larry D. Zimpleman</FONT>&nbsp;</TD>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Chairman, President and Chief</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Larry D. Zimpleman</FONT>&nbsp;</TD>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Executive Officer and Director</FONT>&nbsp;</TD>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; (principal executive officer)</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Terrance J. Lillis</FONT>&nbsp;</TD>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Senior Vice President and</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Terrance J. Lillis</FONT>&nbsp;</TD>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Chief Financial Officer</FONT>&nbsp;</TD>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; (principal financial officer and</FONT>&nbsp;</TD>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; principal accounting officer)</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Betsy J. Bernard</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Betsy J. Bernard</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Jocelyn Carter-Miller</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Jocelyn Carter-Miller</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Gary E. Costley</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Gary E. Costley</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Michael T. Dan</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Michael T. Dan</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Dennis H. Ferro</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dennis H. Ferro</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ C. Daniel Gelatt, Jr.</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">C. Daniel Gelatt, Jr.</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Sandra L. Helton</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Sandra L. Helton</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Richard L. Keyser</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Arjun K. Mathrani</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Arjun K. Mathrani</FONT>&nbsp;</TD>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Elizabeth E. Tallett</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 15, 2011</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Elizabeth E. Tallett</FONT>&nbsp;</TD>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Page 9</FONT>&nbsp;</TD>

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   <TD colSpan=2 noWrap align=left><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Principal Select Savings Plan for Individual Field. </FONT></B><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to the requirements of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the Securities Act of 1933, the Administrator of The Principal Select Savings Plan for Individual</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Field certifies that it has reasonable grounds to believe that it meets all of the requirements for</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undersigned, thereunto duly authorized, in the City of Des Moines, State of Iowa, on December 15,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2011.</FONT>&nbsp;</TD>

   <TD noWrap align=left>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 61px" colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;THE PRINCIPAL SELECT SAVINGS</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 61px" colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PLAN FOR INDIVIDUAL FIELD</FONT>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">By&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Principal Life Insurance Company</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Benefit Plans Administration Committee</FONT>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;</U></FONT><U>&nbsp;<FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Ralph C. Eucher&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</U></TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Committee Member</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Principal Select Savings Plan for Employees. </FONT></B><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to the requirements of the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities Act of 1933, the Administrator of The Principal Select Savings Plan for Employees</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undersigned, thereunto duly authorized, in the City of Des Moines, State of Iowa, on December 15,</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2011.</FONT>&nbsp;</TD>

   <TD noWrap align=left>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 61px" colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; THE PRINCIPAL SELECT SAVINGS</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 61px" colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PLAN FOR EMPLOYEES</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By</FONT>&nbsp;&nbsp;&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Principal Life Insurance Company</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Benefit Plans Administration Committee</FONT>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 61px" colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By</FONT>&nbsp;&nbsp;&nbsp;<U>&nbsp; <FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Ralph C. Eucher</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Committee Member</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Page 11</FONT>&nbsp;</TD></TR>

<TR>

   <TD>&nbsp;</TD></TR>

<TR>

   <TD>&nbsp;</TD></TR>

<TR>

   <TD>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 118px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibit 23</FONT>&nbsp;</TD></TR>

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   <TD>&nbsp;</TD></TR>

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   <TD align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Independent Registered Public Accounting Firm</FONT></TD></TR>

<TR>

   <TD>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to The Principal Select Savings Plan for Individual Field and The Principal Select Savings Plan for</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Employees of our reports (a) dated February 16, 2011, with respect to the consolidated financial</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">statements and schedules of Principal Financial Group, Inc, and the effectiveness of internal</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">control over financial reporting of Principal Financial Group, Inc., included in its Annual Report</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Form 10-K), (b) dated June 29, 2011, with respect to the financial statements and supplemental</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">schedule of The Principal Select Savings Plan for Individual Field included in the Plan&#8217;s Annual</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Report (Form 11-K), and (c) dated June 29, 2011, with respect to the financial statements and</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">supplemental schedule of The Principal Select Savings Plan for Employees included in the Plan&#8217;s</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Annual Report (Form 11-K), all for the year ended December 31, 2010, filed with the Securities</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">and Exchange Commission.</FONT>&nbsp;</TD></TR>

<TR>

   <TD>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 95px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/&nbsp;Ernst &amp; Young</FONT>&nbsp;</TD></TR>

<TR>

   <TD>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Des Moines, Iowa</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 12, 2011</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Page 12</FONT>&nbsp;</TD>

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<TR>

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   <TD noWrap align=left>&nbsp;</TD>

   <TD style="TEXT-INDENT: 47px" noWrap align=left><FONT size=3 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibit 24</FONT>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;POWER OF ATTORNEY</FONT></B></TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Each person whose signature appears below hereby authorizes and appoints Larry D. Zimpleman, Terrance J. Lillis,</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Karen E. Shaff and Joyce N. Hoffman, and each of them, as such person&#8217;s true and lawful attorney-in-fact and agent,</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">with full power of substitution and resubstitution, to sign on such person&#8217;s behalf individually and in each capacity</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">stated below a Registration Statement on Form S-8 for the registration of 10,000,000 shares of Principal Financial</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Group, Inc. common stock to be issued under the Principal Select Savings Plan for Employees and the Principal Select</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Savings Plan for Individual Field, pursuant to the Securities Act of 1933, as amended, and any and all amendments and</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">supplements to said registration statement, and to file the same, with all exhibits thereto, and other documents in</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, and</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">each of them, full power and authority to do and perform each and every thing requisite and necessary to be done in</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">connection therewith, as fully to all intents and purposes as such person could do in person, hereby ratifying and</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">confirming all that such attorney-in-fact or agent may lawfully do or cause to be done by virtue hereof.</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dated December 15, 2011</FONT>&nbsp;</TD>

   <TD noWrap align=left>&nbsp;</TD></TR>

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   <TD colSpan=2>&nbsp;</TD></TR>

<TR>

   <TD colSpan=2>&nbsp;</TD></TR>

<TR>

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   <TD style="TEXT-INDENT: 27px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp;&nbsp; /s/ Larry D. Zimpleman</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; __</U></TD>

   <TD style="TEXT-INDENT: 2px" noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; /s/ Dennis H. Ferro</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Larry D. Zimpleman</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dennis H. Ferro</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chairman, President, Chief</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Officer and Director</FONT>&nbsp;</TD>

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   <TD colSpan=2>&nbsp;</TD></TR>

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   <TD colSpan=2>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 27px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Terrance J. Lillis</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>

   <TD style="TEXT-INDENT: 4px" noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp; /s/ C. Daniel Gelatt, Jr.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Terrance J. Lillis</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">C. Daniel Gelatt, Jr.</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President and Chief</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Officer</FONT>&nbsp;</TD>

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   <TD style="TEXT-INDENT: 26px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp; /s/ Betsy J. Bernard</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>

   <TD style="TEXT-INDENT: 3px" noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp; /s/ Sandra L. Helton</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Betsy J. Bernard</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Sandra L. Helton</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 27px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp; /s/ Jocelyn Carter-Miller</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD>

   <TD style="TEXT-INDENT: 3px" noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp; /s/ Richard L. Keyser</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jocelyn Carter-Miller</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Richard L. Keyser</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 27px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp; /s/ Gary E. Costley</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD>

   <TD style="TEXT-INDENT: 3px" noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp; /s/ Arjun K. Mathrani</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gary E. Costley</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Arjun K. Mathrani</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 26px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp; /s/ Michael T. Dan</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>

   <TD style="TEXT-INDENT: 3px" noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp; /s/ Elizabeth E. Tallett&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</U></TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Michael T. Dan</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Elizabeth E. Tallett</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 23px" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director</FONT>&nbsp;</TD>

   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT>&nbsp;</TD></TR></TABLE></DIV>

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{"company-data": {"conformed-name": "PRINCIPAL FINANCIAL GROUP INC", "cik": "0001126328", "assigned-sic": "6321", "irs-number": "421520346", "state-of-incorporation": "DE", "fiscal-year-end": "0224"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-178510", "film-number": "111263268"}, "business-address": {"street1": "711 HIGH STREET", "city": "DES MOINES", "state": "IA", "zip": "50392-0300", "phone": "5152475111"}, "mail-address": {"street1": "711 HIGH STREET", "city": "DES MOINES", "state": "IA", "zip": "50392-0300"}}
forms8-401k2011final1.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange Commission on December 15, 2011
Registration No. 333-_________
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
----------------------
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
----------------------
PRINCIPAL FINANCIAL GROUP, INC.
(Exact name of Registrant as specified in its charter)
DELAWARE
42-1520346
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
711 High Street
Des Moines, Iowa 50392
(Address of principal executive offices, including zip code)
The Principal Select Savings Plan For Individual Field
The Principal Select Savings Plan For Employees
(Full title of the plans)
Karen E. Shaff, Esq.
Executive Vice President And General Counsel
Principal Financial Group, Inc.
711 High Street
Des Moines, Iowa 50392
(515) 247-5111
(Name, address and telephone number, including area code of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer,
a non-accelerated filer or a smaller reporting company. See definitions of "large accelerated filer,"
"accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act (Check
one):
(1)
In addition, pursuant to Rule 416 under the Securities Act of 1933, this Registration
Statement includes an indeterminate number of additional shares as may be issuable as a
result of a stock split, stock dividend or similar adjustment of the outstanding common
shares of Principal Financial Group, Inc.
(2)
In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this Registration
Statement also covers an indeterminate number of interests to be offered or sold pursuant
to The Principal Select Savings Plan for Individual Field and The Principal Select
Savings Plan for Employees.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule
457(c) and Rule 457(h) under the Securities Act of 1933 based upon the average ($23.34)
of the high ($23.71) and low ($22.96) sales prices of the registrant's common stock as
reported on the New York Stock Exchange on December 14, 2011.
Page 3
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
As permitted by Part I of Form S-8, this Registration Statement omits the information
specified in Part I. The documents containing the information specified in Part I will be delivered
to the participants in the plans covered by this Registration Statement, as required by Rule 428(b)
under the Securities Act of 1933. Such documents are not being filed with the Securities and
Exchange Commission as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424 under the Securities Act of 1933.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents filed by Principal Financial Group, Inc. are hereby incorporated
by reference in this Registration Statement:
(a)
The Registrant's Annual Report on Form 10-K for the fiscal year ended
December 31, 2010, filed with the Commission on February 16, 2011, which
contains audited consolidated financial statements for the most recent fiscal year for
which such statements have been filed;
(b)
The Principal Select Savings Plan for Employee's Annual Report on Form 11-K for
the year ended December 31, 2010, filed with the Commission on June 29, 2011;
(c)
The Principal Select Savings Plan for Individual Field's Annual Report on Form 11-
K for the year ended December 31, 2010, filed with the Commission on June 29,
2011;
(d)
The Registrant's Quarterly Reports on Form 10-Q for the fiscal quarters ended
March 31, 2011, June 30, 2011 and September 30, 2011 filed with the Commission
on May 4, 2011, August 3, 2011 and November 2, 2011, respectively, and the
Registrant's Current Reports on Form 8-K filed with the Commission on January 21,
2011, February 8, 2011, April 18, 2011, April 19, 2011, May 3, 2011, May 23, 2011,
July 19, 2011, August 2, 2011, August 18, 2011, September 16, 2011, October 14,
2011, October 27, 2011, and December 1, 2011; and
(e)
The description of the Registrant's Common Stock and the rights associated with
such Common Stock contained in the Registrant's Registration Statements on
Form 8-A, dated October 10, 2001, including any amendments or reports filed for the
purpose of updating such description.
Page 4
All documents subsequently filed by Principal Financial Group, Inc. or any of the plans
covered by this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Securities Exchange Act of 1934 prior to the filing of a post-effective amendment that indicates
that all securities offered hereby have been sold or that deregisters all securities then remaining
unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a
part hereof from the date of filing such documents.
Any statement contained in a document incorporated or deemed to be incorporated by
reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein (or in any other subsequently filed
document that also is incorporated or deemed to be incorporated by reference herein) modifies or
supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.
ITEM 4. DESCRIPTION OF SECURITIES
Not applicable (the Registrant's Common Stock is registered under Section 12 of the
Securities Exchange Act of 1934).
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
Not Applicable.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
The directors and officers of Principal Financial Group, Inc. may be indemnified against
liabilities, fines, penalties and claims imposed upon or asserted against them as provided in the
Delaware General Corporation Law and the company's certificate of incorporation and restated by-
laws. Such indemnification covers all costs and expenses incurred by a director or officer in his or
her capacity as such. The board of directors, by a majority vote of a quorum of disinterested
directors or, under certain circumstances, independent counsel appointed by the board of directors,
must determine that the director or officer seeking indemnification was not guilty of willful
misconduct or a knowing violation of the criminal law. In addition, the Delaware General
Corporation Law and the company's certificate of incorporation may, under certain circumstances,
eliminate the liability of directors and officers in a stockholder or derivative proceeding.
If the person involved is not a director or officer of Principal Financial Group, Inc., the
board of directors may cause the company to indemnify, to the same extent allowed for the
company's directors and officers, such person who was or is a party to a proceeding by reason of
the fact that he or she is or was an employee or agent of the company, or is or was serving at the
company's request as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust, employee benefit plan or other enterprise.
The company has policies in force and effect to insure its directors and officers against such
losses that they or any of them will become legally obligated to pay by reason of any actual or
alleged error or misstatement or misleading statement or act or omission or neglect or breach of
Page 5
duty by such directors and officers in the discharge of their duties, solely by reason of their being
directors or officers. Such coverage is limited by the specific terms and provisions of the insurance
policies.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
Not Applicable.
ITEM 8. EXHIBITS
An Exhibit Index, containing a list of all exhibits filed with this Registration Statement, is
included below on page ten. The company hereby undertakes, with respect to the plans described
herein that are or are to be qualified under Section 401 of the Internal Revenue Code, that it has
submitted or will submit such plans and any amendments thereto to the Internal Revenue Service in
a timely manner and has made or will make all necessary changes required by the Internal Revenue
Service in order to qualify such plans.
ITEM 9. UNDERTAKINGS
(a) Rule 415 Offering. The Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-
effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the
Securities Act of 1933, unless the information that would be required to be included in a post-
effective amendment is contained in periodic reports filed by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this
Registration Statement;
(ii)
To reflect in the prospectus any facts or events arising after the
effective date of this Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the information set forth
in this Registration Statement, unless the information that would be required to be included in a
post-effective amendment is contained in periodic reports filed by the Registrant pursuant to
Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
reference in this Registration Statement. Notwithstanding the foregoing, any increase or decrease
in volume of securities offered (if the total dollar value of securities offered would not exceed that
which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20
percent change in the maximum aggregate offering price set forth in the "Calculation of
Registration Fee" table in the effective Registration Statement;
Page 6
(iii)
To include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material change to such
information in this Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act of
1933, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of
the securities being registered which remain unsold at the termination of the offering.
(b)
Subsequent Exchange Act Documents. The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities
Exchange Act of 1934 (and where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.
(c)
Indemnification. Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and controlling persons of the
Registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in
the opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the Registrant of
expenses incurred or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is against public policy as
expressed in the Securities Act of 1933 and will be governed by the final adjudication of such
issue.
Page 7
SIGNATURES
The Registrant. Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on
Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Des Moines, State of Iowa, on December 15,
2011.
PRINCIPAL FINANCIAL GROUP, INC.
By
/s/ Larry D. Zimpleman
Larry D. Zimpleman
Chairman, President and Chief
Executive Officer
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed below by the following persons, in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Larry D. Zimpleman
Chairman, President and Chief
December 15, 2011
Larry D. Zimpleman
Executive Officer and Director
(principal executive officer)
/s/ Terrance J. Lillis
Senior Vice President and
December 15, 2011
Terrance J. Lillis
Chief Financial Officer
(principal financial officer and
principal accounting officer)
/s/ Betsy J. Bernard
Director
December 15, 2011
Betsy J. Bernard
/s/ Jocelyn Carter-Miller
Director
December 15, 2011
Jocelyn Carter-Miller
Page 8
/s/ Gary E. Costley
Director
December 15, 2011
Gary E. Costley
/s/ Michael T. Dan
Director
December 15, 2011
Michael T. Dan
/s/ Dennis H. Ferro
Director
December 15, 2011
Dennis H. Ferro
/s/ C. Daniel Gelatt, Jr.
Director
December 15, 2011
C. Daniel Gelatt, Jr.
/s/ Sandra L. Helton
Director
December 15, 2011
Sandra L. Helton
/s/ Richard L. Keyser
Director
December 15, 2011
Richard L. Keyser
/s/ Arjun K. Mathrani
Director
December 15, 2011
Arjun K. Mathrani
/s/ Elizabeth E. Tallett
Director
December 15, 2011
Elizabeth E. Tallett
Page 9
The Principal Select Savings Plan for Individual Field.
Pursuant to the requirements of
the Securities Act of 1933, the Administrator of The Principal Select Savings Plan for Individual
Field certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Des Moines, State of Iowa, on December 15,
2011.
THE PRINCIPAL SELECT SAVINGS
PLAN FOR INDIVIDUAL FIELD
By
Principal Life Insurance Company
Benefit Plans Administration Committee
By
/s/ Ralph C. Eucher
Committee Member
The Principal Select Savings Plan for Employees.
Pursuant to the requirements of the
Securities Act of 1933, the Administrator of The Principal Select Savings Plan for Employees
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on
Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Des Moines, State of Iowa, on December 15,
2011.
THE PRINCIPAL SELECT SAVINGS
PLAN FOR EMPLOYEES
By
Principal Life Insurance Company
Benefit Plans Administration Committee
By
/s/ Ralph C. Eucher
Committee Member
Page 11
Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining
to The Principal Select Savings Plan for Individual Field and The Principal Select Savings Plan for
Employees of our reports (a) dated February 16, 2011, with respect to the consolidated financial
statements and schedules of Principal Financial Group, Inc, and the effectiveness of internal
control over financial reporting of Principal Financial Group, Inc., included in its Annual Report
(Form 10-K), (b) dated June 29, 2011, with respect to the financial statements and supplemental
schedule of The Principal Select Savings Plan for Individual Field included in the Plan's Annual
Report (Form 11-K), and (c) dated June 29, 2011, with respect to the financial statements and
supplemental schedule of The Principal Select Savings Plan for Employees included in the Plan's
Annual Report (Form 11-K), all for the year ended December 31, 2010, filed with the Securities
and Exchange Commission.
/s/ Ernst & Young
Des Moines, Iowa
December 12, 2011
Page 12
Exhibit 24
POWER OF ATTORNEY
Each person whose signature appears below hereby authorizes and appoints Larry D. Zimpleman, Terrance J. Lillis,
Karen E. Shaff and Joyce N. Hoffman, and each of them, as such person's true and lawful attorney-in-fact and agent,
with full power of substitution and resubstitution, to sign on such person's behalf individually and in each capacity
stated below a Registration Statement on Form S-8 for the registration of 10,000,000 shares of Principal Financial
Group, Inc. common stock to be issued under the Principal Select Savings Plan for Employees and the Principal Select
Savings Plan for Individual Field, pursuant to the Securities Act of 1933, as amended, and any and all amendments and
supplements to said registration statement, and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, and
each of them, full power and authority to do and perform each and every thing requisite and necessary to be done in
connection therewith, as fully to all intents and purposes as such person could do in person, hereby ratifying and
confirming all that such attorney-in-fact or agent may lawfully do or cause to be done by virtue hereof.
Dated December 15, 2011
/s/ Larry D. Zimpleman
__
/s/ Dennis H. Ferro
Larry D. Zimpleman
Dennis H. Ferro
Chairman, President, Chief
Director
Executive Officer and Director
/s/ Terrance J. Lillis
/s/ C. Daniel Gelatt, Jr.
Terrance J. Lillis
C. Daniel Gelatt, Jr.
Senior Vice President and Chief
Director
Financial Officer
/s/ Betsy J. Bernard
/s/ Sandra L. Helton
Betsy J. Bernard
Sandra L. Helton
Director
Director
/s/ Jocelyn Carter-Miller
/s/ Richard L. Keyser
Jocelyn Carter-Miller
Richard L. Keyser
Director
Director
/s/ Gary E. Costley
/s/ Arjun K. Mathrani
Gary E. Costley
Arjun K. Mathrani
Director
Director
/s/ Michael T. Dan
/s/ Elizabeth E. Tallett
Michael T. Dan
Elizabeth E. Tallett
Director
Director