Pension/Profit Sharing Plan Qualification Rider (2003)Full Document 

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If the  Contract/certificate  owner (hereinafter referred to as "You" or "Your")
of this  Contract/certificate  (hereinafter referred to as "Contract") requested
that it be issued to comply with Section 401 of the Internal  Revenue Code of
1986,  as amended (the  "Code"),  the  following  conditions,  restrictions  and
limitations  apply to this Contract.  The Contract shall  constitute an asset of
the qualified  pension or  profit-sharing  plan  established  under Code Section
401(a) and the  regulations  thereunder and the Contract shall be subject to the
provisions,  terms and conditions of such qualified plan. The amounts held under
this Contract will be used for the exclusive  benefit of the employees and their
beneficiaries. The provisions in this rider supersede any contrary provisions in
the Contract.

The Plan is subject to the Employee  Retirement Income Security Act (ERISA).  We
are  not  a  party  to  the  Plan,  nor  are  we  the  Plan  Administrator.  Any
responsibilities related to the appropriateness of any withdrawal,  consents (or
revocation   thereof),   or  any  other  fiduciary   decision   related  to  the
administration of the Plan is that of the employer or the Plan Administrator.


If the owner of this Contract is an employer,  it represents that the plan meets
the  requirements  of Code  Section  401(a).  The term  employee  will  mean the
individual for whose benefit the employer  established an annuity  program under
Code Section  401(a).  This employee will be the Annuitant  under this Contract.
The Annuitant is the individual on whose life the first Annuity payment is made.
A joint owner or a contingent Annuitant cannot be named under this Contract. The
Annuitant  may not be  changed  after  the  Contract  Date  except  as  provided


This Contract  shall not be pledged or otherwise  encumbered and it shall not be
sold,  assigned,  or otherwise  transferred  to any other person or entity other
than us.


To the extent  permitted by law, no right or benefit of the owner,  Annuitant or
Beneficiary  under this Contract  shall be subject to the claims or creditors or
any legal process.


Contributions may not exceed the limitations in effect under Code Section 402(g)
and 415(c).


To the extent the Annuitant is eligible for a distribution  under this Contract,
and  provided  the  distribution  is  an  eligible  rollover  distribution,  the
distribution  or a portion of it may be paid directly to an eligible  retirement
plan. An eligible  retirement plan includes an Individual  Retirement Annuity or
Account  described  in  Code  Section  408;  a Tax  Sheltered  Annuity  plan  or
arrangement  under Code Section 403(b);  a Defined  Contribution  plan qualified
under Code Section 401; and a  governmental  Deferred  Compensation  arrangement
under  Code  Section  457,  as  permitted  by law.  In the  case of an  eligible
distribution to the surviving spouse however,  an eligible retirement plan is an
Individual  Retirement  Annuity  or  Account.  You  must  specify  the  eligible
retirement  plan to which such  distribution is to be paid in a form and at such
time acceptable to us. Such  distribution  shall be made as a direct transfer to
the  eligible  retirement  plan so  specified.  Surrender  penalties  under this
Contract may apply to all rollover distributions.

Previously taxed amounts in this Contract are not eligible for rollover. Amounts
that are  rolled  over are  generally  not taxed  until  later  distributed.  An
eligible rollover  distribution  generally includes any taxable  distribution or

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