Common use of Death of Owner Clause in Contracts

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner as of the date of death of the owner if such spouse under the provisions if this contract elects to continue the contract as their own. GA-RA-1044-4 DEDUCTIONS FROM THE DIVISIONS Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.005256%] (equivalent to an annual rate of [1.90%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions of the Contract to which this Endorsement is attached remains unchanged. /s/Barnett Chernow Signed: -------------------- Barnett Xxxxxxx

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner Owner as of the date of death of the owner Owner if such spouse under the provisions if this contract elects to continue the contract as their own. GA-RA-1044-4 2 DEDUCTIONS FROM THE DIVISIONS Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.0052560.003863%] (equivalent to an annual rate of [1.901.60%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions of the Contract to which this Endorsement is attached remains remain unchanged. /s/Barnett Chernow Signed: -------------------- Barnett Xxxxxxx

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner as of the date of death of the owner if such spouse under the provisions if of this contract elects to continue the contract as their own. GA-RA-1044-4 1 DEDUCTIONS FROM THE DIVISIONS Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.0052560.004976%] (equivalent to an annual rate of [1.901.80%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions of the Contract to which this Endorsement is attached remains remain unchanged. /s/Barnett Chernow Signed: -------------------- Barnett Xxxxxxx

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner as of the date of death of the owner if such spouse under the provisions if of this contract elects to continue the contract as their own. GA-RA-1044-4 1 DEDUCTIONS FROM THE DIVISIONS Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.0052560.004976%] (equivalent to an annual rate of [1.901.80%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions of the Contract to which this Endorsement is attached remains remain unchanged. /s/Barnett Chernow Signed: -------------------- Barnett XxxxxxxChernox

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner as of the date of death of the owner if such spouse under the provisions if this contract elects to continue the contract as their own. GA-RA-1044-4 DEDUCTIONS FROM THE DIVISIONS Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.005256%] (equivalent to an annual rate of [1.90%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions of the Contract to which this Endorsement is attached remains unchanged. /s/Barnett Chernow Signed: -------------------- Barnett XxxxxxxChernox

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner Owner as of the date of death of the owner Owner if such spouse under the provisions if this contract elects to continue the contract as their own. GA-RA-1044-4 2 DEDUCTIONS FROM THE DIVISIONS Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.0052560.003863%] (equivalent to an annual rate of [1.901.60%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions of the Contract to which this Endorsement is attached remains remain unchanged. /s/Barnett Chernow Signed: -------------------- Barnett XxxxxxxChernox

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner as of the date of death of the owner if such spouse under the provisions if of this contract elects to continue the contract as their own. CHOOSING AN INCOME PLAN Required Date of Annuity Commencement [Distributions from a Contract funding a qualified plan must commence no later than [April 1st] of the calendar year following the calendar year in which the Owner attains age 70 1/2.] The Annuity Commencement Date is required to be the same date as the Contract Processing Date in the month following the Annuitant's[ 90]th birthday. In applying the Accumulation Value, we may first collect any Premium Taxes due us. GA-RA-1044IA-1059 3D3 THE SCHEDULE CONTRACT FACTS (continued) -------------------------------------------------------------------------- |--------------------------------------------------------------------------| | Annuitant Owner | | [XXXXXX X. XXX] [XXXX X. XXX] | |--------------------------------------------------------------------------| | Initial Premium Annuity Option Annuity Commencement Date| | [$10,000] [LIFE 10-4 YEAR CERTAIN] [JANUARY 1, 2026] | |--------------------------------------------------------------------------| | Separate Account(s) Contract Number | | [SEPARATE ACCOUNT B] [123456] | |--------------------------------------------------------------------------| Minimum Annuity Income Payment The minimum monthly annuity income payment that we will make is [$20]. Optional Benefit Riders - [None.] ATTAINED AGE The Issue Age of the Annuitant or Owner plus the number of full years elapsed since the Contract Date. GA-IA-1059 3D4 THE SCHEDULE CHARGES AND FEES -------------------------------------------------------------------------- |--------------------------------------------------------------------------| | Annuitant Owner | | [XXXXXX X. XXX] [XXXX X. XXX] | |--------------------------------------------------------------------------| | Initial Premium Annuity Option Annuity Commencement Date| | [$10,000] [LIFE 10-YEAR CERTAIN] [JANUARY 1, 2026] | |--------------------------------------------------------------------------| | Separate Account(s) Contract Number | | [SEPARATE ACCOUNT B] [123456] | |--------------------------------------------------------------------------| DEDUCTIONS FROM THE DIVISIONS PREMIUMS [None.] DEDUCTIONS FROM ACCUMULATION VALUE Initial Administrative Charge [None.] Administrative Charge [None] Excess Allocation Charge Currently none, however, we reserve the right to charge [$25] for a change if you make more than [twelve] allocation changes per Contract Year. Any charge will be deducted in proportion to the amount being transferred from each Division. [Premium Taxes We deduct the amount of any premium or other state and local taxes levied by any state or governmental entity when such taxes are incurred. We reserve the right to defer collection of Premium Taxes until surrender or until application of Accumulation Value to an Annuity Option. We reserve the right to change the amount we charge for Premium Tax charges on future premium payments to conform with changes in the law or if the Owner changes state of residence.] Deductions from the Divisions Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.0052560.001373%] (equivalent to an annual rate of [1.900.50%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions Asset Based Administrative Charge - We deduct [0.000411%] of the Contract assets in each Variable Separate Account Division on a daily basis (equivalent to which this Endorsement an annual rate of [0.15%]) to compensate us for a portion of our ongoing administrative expenses. This charge is attached remains unchanged. /s/Barnett Chernow Signed: -------------------- Barnett Xxxxxxxnot deducted from the General Account values.

Death of Owner. If at the Owner's death, the surviving spouse of the deceased Owner is the beneficiary and such surviving spouse elects to continue the contract as their own pursuant to Internal Revenue Code Section 72(s) or the equivalent provisions of U.S. Treasury Department rules for qualified plans, the following will apply: (a) If the greater of: A) the lesser of 1) the Guaranteed Death Benefit and 2) the Maximum Guaranteed Death Benefit, or B) the Alternate Death Benefit as of the date we receive due proof of death of the Owner, minus the Accumulation Value, also as of that date, is greater than zero we will add such difference to the Accumulation Value. Such addition will be allocated to the divisions of the Separate Account in proportion to the Accumulation Value in the Separate Account. If there is no Accumulation Value in the Separate Account, the addition will be allocated to the Liquid Assets division, or its successor. (b) The Guaranteed Death Benefit, the Alternate Death Benefit and the Maximum Guaranteed Death Benefit will continue to apply, with all age criteria using the surviving spouse's age as the determining age. The Guaranteed Death Benefit shall be reallocated to the Special and other funds in proportion to the Accumulation Value. (c) At subsequent surrender, any surrender charge applicable to premiums paid prior to the date we receive due proof of death of the Owner will be waived. Any premiums paid later will be subject to any applicable surrender charge. This addition to Accumulation Value is available only to the spouse of the owner as of the date of death of the owner if such spouse under the provisions if of this contract elects to continue the contract as their own. CHOOSING AN INCOME PLAN Required Date of Annuity Commencement [Distributions from a Contract funding a qualified plan must commence no later than [April 1st] of the calendar year following the calendar year in which the Owner attains age 70 1/2.] The Annuity Commencement Date is required to be the same date as the Contract Processing Date in the month following the Annuitant's[ 90]th birthday. In applying the Accumulation Value, we may first collect any Premium Taxes due us. Minimum Annuity Income Payment The minimum monthly annuity income payment that we will make is [$20]. Optional Benefit Riders - [None.] GA-RA-1044IA-1059 3D4 THE SCHEDULE CHARGES AND FEES -------------------------------------------------------------------------- |--------------------------------------------------------------------------| | Annuitant Owner | | [XXXXXX X. XXX] [XXXX X. XXX] | |--------------------------------------------------------------------------| | Initial Premium Annuity Option Annuity Commencement Date| | [$10,000] [LIFE 10-4 YEAR CERTAIN] [JANUARY 1, 2053] | |--------------------------------------------------------------------------| | Separate Account(s) Contract Number | | [SEPARATE ACCOUNT B] [123456] | |--------------------------------------------------------------------------| DEDUCTIONS FROM THE DIVISIONS PREMIUMS [None.] DEDUCTIONS FROM ACCUMULATION VALUE Initial Administrative Charge [None.] Administrative Charge [None] Excess Allocation Charge Currently none, however, we reserve the right to charge [$25] for a change if you make more than [twelve] allocation changes per Contract Year. Any charge will be deducted in proportion to the amount being transferred from each Division. [Premium Taxes We deduct the amount of any premium or other state and local taxes levied by any state or governmental entity when such taxes are incurred. We reserve the right to defer collection of Premium Taxes until surrender or until application of Accumulation Value to an Annuity Option. We reserve the right to change the amount we charge for Premium Tax charges on future premium payments to conform with changes in the law or if the Owner changes state of residence.] Deductions from the Divisions Mortality and Expense Risk Charge - We deduct a charge from the assets in each separate account division on a daily basis at a rate of [0.0052560.001925%] (equivalent to an annual rate of [1.900.70%]) for mortality and expense risks. The charge is not deducted from the fixed account or general account accumulation values. All other provisions Asset Based Administrative Charge - We deduct [0.000411%] of the Contract assets in each Variable Separate Account Division on a daily basis (equivalent to which this Endorsement an annual rate of [0.15%]) to compensate us for a portion of our ongoing administrative expenses. This charge is attached remains unchanged. /s/Barnett Chernow Signed: -------------------- Barnett Xxxxxxxnot deducted from the General Account values.