Common use of DAILY MORTALITY Clause in Contracts

DAILY MORTALITY. AND EXPENSE RISK FEE ------------------------------------ A Mortality and Expense Risk Fee is taken from each Subaccount of the VA Account in the calculation of the Net Investment Factor. The Mortality and Expense(M & E) Risk Fee is taken daily and is based on the annual rate shown below. Daily M & E Annual M & E ----------- ------------ Death Benefit Option 1 .00418% 1.525% Death Benefit Option 2 .00459% 1.675% Death Benefit Option 3 .00500% 1.825% DAILY ADMINISTRATIVE FEE ------------------------ A Daily Administrative Fee is taken daily from each Subaccount of the VA Account in the calculation of the Net Investment Factor. The Daily Administrative Fee is 0.00034% which is based on an annual rate of 0.125%. TRANSFER CHARGE --------------- The Transfer Charge is $0.00. This charge is variable and we reserve the right to charge a transfer fee after the first twelve transfers in each contract year, not to exceed $20.00 per transfer. If we should do this we will notify the state insurance department and seek any required approval. DAILY TAX FEE ------------- A Tax Fee, if any, is taken daily against each Subaccount of the VA Account in such amount as appears on the Schedule Page of the contract. PREMIUM TAX ----------- The premium tax rate, if any, as of the Contract Date, is shown on the contract Schedule Page. This rate may change for subsequent premium payments in accordance with applicable state law. We will pay any premium tax due and will only reimburse ourselves upon remittance of the premium tax to the applicable state or municipality. DEATH BENEFIT -------------

DAILY MORTALITY. AND EXPENSE RISK FEE ------------------------------------ A Mortality and Expense Risk Fee is taken from each Subaccount of the VA Account in the calculation of the Net Investment Factor. The Mortality and Expense(M Expense (M & E) Risk Fee is taken daily and is based on the annual rate shown below. Daily M & E Annual M & E ----------- ------------ Death Benefit Option 1 .00418.00267% 1.525.975% Death Benefit Option 2 .00459.00308% 1.6751.125% Death Benefit Option 3 .00500.00349% 1.8251.275% DAILY ADMINISTRATIVE FEE ------------------------ A Daily Administrative Fee is taken daily from each Subaccount of the VA Account in the calculation of the Net Investment Factor. The Daily Administrative Fee is 0.00034% which is based on an annual rate of 0.125%. TRANSFER CHARGE --------------- The Transfer Charge is $0.00. This charge is variable and we reserve the right to charge a transfer fee after the first twelve transfers in each contract year, not to exceed $20.00 per transfer. If we should do this we will notify the state insurance department and seek any required approval. DAILY TAX FEE ------------- A Tax Fee, if any, is taken daily against each Subaccount of the VA Account in such amount as appears on the Schedule Page of the contract. PREMIUM TAX ----------- The premium tax rate, if any, as of the Contract Date, is shown on the contract Schedule Page. This rate may change for subsequent premium payments in accordance with applicable state law. We will pay any premium tax due and will only reimburse ourselves upon remittance of the premium tax to the applicable state or municipality. DEATH BENEFIT -------------

DAILY MORTALITY. AND EXPENSE RISK FEE ------------------------------------ A Mortality and Expense Risk Fee is taken from each Subaccount of the VA Account in the calculation of the Net Investment Factor. The Mortality and Expense(M & E) Risk Fee is taken daily and is based on the annual rate shown below. Daily M & E Annual M & E ----------- ------------ Death Benefit Option 1 .00418.00103% 1.525.375% Death Benefit Option 2 .00459.00171% 1.675% Death Benefit Option 3 .00500% 1.825.625% DAILY ADMINISTRATIVE FEE ------------------------ A Daily Administrative Fee is taken daily from each Subaccount of the VA Account in the calculation of the Net Investment Factor. The Daily Administrative Fee is 0.00034% which is based on an annual rate of 0.125%. TRANSFER CHARGE --------------- The Transfer Charge is $0.00. This charge Since this is variable and variable, we reserve may in the right to charge future impose a transfer fee after the first twelve transfers in each contract yearTransfer Charge, not to exceed $20.00 per transfer20.00, for policies issued after such charge is imposed. If we should do this we will notify the state insurance department and seek any required approval. DAILY TAX FEE ------------- A Tax Fee, if any, is taken daily against each Subaccount of the VA Account in such amount as appears on the Schedule Page of the contract. PREMIUM TAX ----------- The premium tax rate, if any, as of the Contract Date, is shown on the contract Schedule Page. This rate may change for subsequent premium payments in accordance with applicable state law. We will pay any premium tax due and will only reimburse ourselves upon remittance the earlier of partial withdrawal, surrender of the premium tax to Contract, payment of death proceeds or the applicable state or municipalityMaturity Date. DEATH BENEFIT -------------