Common use of CONTRACT ENHANCEMENT Clause in Contracts

CONTRACT ENHANCEMENT. At the time each Premium payment is received, the Company will credit an amount equal to the 6% Contract Enhancement Percentage, multiplied by the Premium. The Contract Enhancement will be allocated to the Investment Divisions and/or Fixed Account Options in the same proportion as the Premium. Your Contract Value will reflect any gains or losses attributable to a Contract Enhancement. A Contract Enhancement, and any gains or losses attributable to a Contract Enhancement distributed under Your Contract will be considered earnings under the Contract for tax purposes. VA340NY 7 GENERAL PROVISIONS (CONT'D)

CONTRACT ENHANCEMENT. At the time each Premium payment is received, the Company will credit an amount equal to the 6% Contract Enhancement Percentage, multiplied by the Premium. The Contract Enhancement will be allocated to the Investment Divisions and/or Fixed Account Options Option in the same proportion as the Premium. Your Contract Value will reflect any gains or losses attributable to a Contract Enhancement. A Contract Enhancement, and any gains or losses attributable to a Contract Enhancement distributed under Your Contract will be considered earnings under the Contract for tax purposes. VA340NY 7 GENERAL PROVISIONS (CONT'D)

CONTRACT ENHANCEMENT. At the time each Premium payment is received, the Company will credit an amount equal to the 6% Contract Enhancement Percentage, multiplied by the Premium. The Contract Enhancement will be allocated to the Investment Divisions and/or Fixed Account Options in the same proportion as the Premium. Your Contract Value will reflect any gains or losses attributable to a Contract Enhancement. A Contract Enhancement, and any gains or losses attributable to a Contract Enhancement distributed under Your Contract will be considered earnings under the Contract for tax purposes. VA340NY 7 GENERAL PROVISIONS (CONT'D).