EX-99.(j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of Goldman Sachs Variable Insurance Trust of our reports dated February 13, 2026, relating to the financial statements and financial highlights of each of the funds listed in Appendix A (collectively, the “Funds”), which appear in the Funds’ Annual Reports on Form N-CSR for the period ended December 31, 2025. We also consent to the references to us within the introductory note and under the headings “Financial Statements”, “Independent Registered Public Accounting Firm” and “Financial Highlights” in such Registration Statement.
| /s/ PricewaterhouseCoopers LLP |
| Boston, Massachusetts |
| April 29, 2026 |
Appendix A
| Fund |
Period | |
| Goldman Sachs International Equity Insights Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Large Cap Value Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Mid Cap Growth Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Mid Cap Value Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Small Cap Equity Insights Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Strategic Growth Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs U.S. Equity Insights Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Core Fixed Income Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Government Money Market Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Trend Driven Allocation Fund | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Buffered S&P 500 Fund – Jan/Jul | January 1, 2025 - December 31, 2025 | |
| Goldman Sachs Buffered S&P 500 Fund – Mar/Sep | January 1, 2025 - December 31, 2025 |