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

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                 PENSION/PROFIT SHARING PLAN QUALIFICATION RIDER
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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.

OWNER AND ANNUITANT
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
hereunder.


TRANSFER OF OWNERSHIP/ASSIGNMENT
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.

CREDITOR CLAIMS
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.

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

ROLLOVERS
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
portion thereof from this Contract except:
          (1) any distribution that is one of a series of substantially equal
          periodic payments (not less frequently than annually) made for the
          life (or the life expectancy) of the Annuitant or the joint lives (or
          joint and survivor expectances) of the Annuitant and the Annuitant's
          designated beneficiary, or for a specified period of ten years or
          more;
          (2) any distribution to the extent such distribution is required under
          Code Sections 401(a)(9) and 403(b)(10);
          (3) the portion of any distribution that is not includible in gross
          income (determined without regard to the exclusion for net unrealized
          appreciation with respect to employer securities);
          (4) any hardship distribution described in Code Section 403(b)(11) or
          Code Section 403(b)(7)(A)(ii) made to the contract owner after 1998,
          and
          (5) any other distribution(s) to the extent provided under the Code.


  When an Annuitant receives a distribution directly by check that is eligible
  for rollover, then mandatory income tax withholding will be taken from the
  distribution. The Annuitant may roll over the balance to an Individual

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