Common use of INCOME PROGRAM Clause in Contracts

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- GMIB All Products sold prior to May 1, 2003 35 GMIB & GMIB II Plan codes 225080, 225090, 2250A0, 2250A1, 45 2250B0, 2250B1, 2250C0, 2250C1, 2250D0, 2250D1, 2250E0, 2250E1, 2250L0, 2250L1, 225180, and 2251B0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & GMIB II All other Products sold after April 30, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after February 26, 80 2007.

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- -------------------------- --------------------------- --------------------- GMIB All Products sold prior to May 135 February 15, 2003 35 GMIB & and GMIB II Plan codes 225080BN2203, 225090, 2250A0, 2250A1BN22M3, 45 2250B0CS5203, 2250B1CS52M3, 2250C0CS52R3, 2250C1CS53MR, 2250D0LS4203, 2250D1LS4204, 2250E0LS42M3, 2250E1LS42R3, 2250L0LS42R4, 2250L1XX00XX, 225180XX0000, XX00X0, XX00X0, XX00X0, and 2251B0 ST13MR sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step Step-Up or Max Greater of Annual Step Step-Up and 5% Rollup GMIB & and GMIB II All other Products sold 50 after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 30, 2005 GMIB Plus All Products sold after 75 April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products Products, except 80 Marquis Portfolio, sold on or after February 26, 80 2007.. GMIB Plus Marquis Portfolio sold on 95 or after May 1, 2007

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------------------- ------------------------------------------------ ------------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080BN2203, 225090BN22M3, 2250A0CS5203, 2250A1CS52M3, 45 2250B0CS52R3, 2250B1CS53MR, 2250C0LS4203, 2250C1LS4204, 2250D0LS42M3, 2250D1LS42R3, 2250E0LS42R4, 2250E1XX00XX, 2250L0XX0000, 2250L1XX00X0, 225180XX00X0, XX00X0, and 2251B0 ST13MR sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step Step-Up or Max Greater of Annual Step Step-Up and 5% Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products Products, except Marquis Portfolio, sold on 80 or after February 26, 80 2007.. GMIB Plus Marquis Portfolio sold on or after May 1, 2007 95

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- ----------------- ------------------------------------------ --------------- GMIB All Products sold prior to May 1, 2003 35 February 15,2003 GMIB & and GMIB II Plan codes 225080BN2103, 225090CS5103, 2250A0, 2250A1CS51R3, 45 2250B0LS4103, 2250B1LS41R3, 2250C0LS4104, 2250C1LS41R4, 2250D0ST1103, 2250D1ST11R3, 2250E0ST11X3, 2250E1ST1AG4, 2250L0, 2250L1, 225180ST1AR4, and 2251B0 ST1NA4 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 30, 2005 GMIB Plus All Products sold after 75 April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or 80 after February 26, 80 2007.2007 and on or before February 20, 2009. GMIB Plus All Products sold after February 20, 2009. 100

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- -------------- ---------------- ---------------- GMIB All Products sold prior to May 135 February 15, 2003 35 GMIB & and GMIB II Plan codes 225080125080, 225090125090, 2250A0, 2250A1125180, 45 2250B0125190, 2250B11250A0, 2250C01250A1, 2250C11250B0, 2250D01250B1, 2250D11250C0, 2250E01250C1, 2250E11250D0, 2250L01250D1, 2250L11250E0, 2251801250E1, 1250F0, 1250F1, 1250L0, 1250L1, 1250P0, 1250P1, 1251A0, 1251B0, 1251F0, and 2251B0 1251P0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & and GMIB II All other Products sold after April 3050 February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus Plus: Forms All Products sold after April 30, 75 NEL-560-2 and NL-560-4 2005 and 75 before February 26, 2007. GMIB Plus Plus: Forms All Products sold on or after 80 NEL-560-2 and NL-560-4 February 26, 80 2007.2007 and on or before February 20, 2009. GMIB Plus: Forms All Products sold after 100 NEL-560-2 and NL-560-4 February 20, 2009. GMIB Plus: Form All Products sold on or before 75 NL-560-5 (7/08) February 20, 2009 GMIB Plus: Form All Products sold after 95 NL-560-5 (7/08) February 20, 2009

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- ---------------- -------------------------------------------------- -------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080BN2203, 225090BN22M3, 2250A0CS5203, 2250A1CS52M3, 45 2250B0CS52R3, 2250B1CS53MR, 2250C0LS4203, 2250C1LS4204, 2250D0LS42M3, 2250D1LS42R3, 2250E0LS42R4, 2250E1XX00XX, 2250L0XX0000, 2250L1XX00X0, 225180XX00X0, XX00X0, and 2251B0 ST13MR sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step Step-Up or Max Greater of Annual Step Step-Up and 5% Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products Products, except Marquis Portfolio, sold on or 80 after February 26, 2007. GMIB Plus Marquis Portfolio sold on or after February 26May 1, 80 2007.2007 95

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ---------------- ------------------------------------------- ------------------- -------------- GMIB All Products sold prior to May 1, 2003 35 February 35.00 15,2003 GMIB & and GMIB II Plan codes 225080BN2203, 225090BN22M3, 2250A0CS5203, 2250A1CS52M3, 45 2250B045.00 CS52R3, 2250B1CS53MR, 2250C0LS4203, 2250C1LS4204, 2250D0LS42M3, 2250D1LS42R3, 2250E0LS42R4, 2250E1XX00XX, 2250L0XX0000, 2250L1XX00X0, 225180XX00X0, XX00X0, and 2251B0 ST13MR sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step Step-Up or Max Greater of Annual Step Step-Up and 5% Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 50.00 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after 75.00 April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after February 26, 80 2007.2005

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- ------------------------------------------------ --------------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080BN2203, 225090BN22M3, 2250A0CS5203, 2250A1CS52M3, 45 2250B0CS52R3, 2250B1CS53MR, 2250C0LS4203, 2250C1LS4204, 2250D0LS42M3, 2250D1LS42R3, 2250E0LS42R4, 2250E1XX00XX, 2250L0XX0000, 2250L1XX00X0, 225180XX00X0, XX00X0, and 2251B0 ST13MR sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step Step-Up or Max Greater of Annual Step Step-Up and 5% Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products Products, except Marquis Portfolio, sold on 80 or after February 26, 80 2007.. GMIB Plus Marquis Portfolio sold on or after May 1, 2007 95

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- GMIB All Products sold prior to May 1, 2003 35 35.00 GMIB & GMIB II Plan codes 225080, 225090, 2250A0, 2250A1, 45 45.00 2250B0, 2250B1, 2250C0, 2250C1, 2250D0, 2250D1, 2250E0, 2250E1, 2250L0, 2250L1, 225180, and 2251B0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & GMIB II All other Products sold after April 30, 50 50.00 2003 and before May 1, 2005 and for All Products sold after April 30,2005 30, 2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after February 26, 80 2007.75.00

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------------------------------ ------------------- GMIB All Products sold prior to May 135 February 15, 2003 35 GMIB & and GMIB II Plan codes 225080BN2103, 225090CS5103, 2250A0, 2250A1CS51R3, 45 2250B0LS4103, 2250B1LS41R3, 2250C0LS4104, 2250C1LS41R4, 2250D0ST1103, 2250D1ST11R3, 2250E0ST11X3, 2250E1ST1AG4, 2250L0, 2250L1, 225180ST1AR4, and 2251B0 ST1NA4 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 30, 2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after 80 February 26, 80 2007.2007 and on or before February 20, 2009. GMIB Plus All Products sold after February 20, 2009. 100

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- -------------- ---------------- -------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080125080, 225090125090, 2250A0125180, 2250A1125190, 45 2250B01250A0, 2250B11250A1, 2250C01250B0, 2250C11250B1, 2250D01250C0, 2250D11250C1, 2250E01250D0, 2250E11250D1, 2250L01250E0, 2250L11250E1, 2251801250F0, 1250F1, 1250L0, 1250L1, 1250P0, 1250P1, 1251A0, 1251B0, 1251F0, and 2251B0 1251P0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after February 26, 80 2007.

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- -------------- ---------------- -------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080125080, 225090125090, 2250A0125180, 2250A1125190, 45 2250B01250A0, 2250B11250A1, 2250C01250B0, 2250C11250B1, 2250D01250C0, 2250D11250C1, 2250E01250D0, 2250E11250D1, 2250L01250E0, 2250L11250E1, 2251801250F0, 1250F1, 1250L0, 1250L1, 1250P0, 1250P1, 1251A0, 1251B0, 1251F0, and 2251B0 1251P0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after February 26, 80 2007.. 80

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------------------- -------------------------------------------------- ------------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080BN2203, 225090BN22M3, 2250A0CS5203, 2250A1CS52M3, 45 2250B0CS52R3, 2250B1CS53MR, 2250C0LS4203, 2250C1LS4204, 2250D0LS42M3, 2250D1LS42R3, 2250E0LS42R4, 2250E1XX00XX, 2250L0XX0000, 2250L1XX00X0, 225180XX00X0, XX00X0, and 2251B0 ST13MR sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step Step-Up or Max Greater of Annual Step Step-Up and 5% Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 30, 2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products Products, except Marquis Portfolio, sold on or 80 after February 26, 2007. GMIB Plus Marquis Portfolio sold on or after February 26May 1, 80 2007.2007 95

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------- ------------------- -------------- ---------------- -------------- GMIB All Products sold prior to May 1February 15, 2003 35 GMIB & and GMIB II Plan codes 225080125080, 225090125090, 2250A0125180, 2250A1125190, 45 2250B01250A0, 2250B11250A1, 2250C01250B0, 2250C11250B1, 2250D01250C0, 2250D11250C1, 2250E01250D0, 2250E11250D1, 2250L01250E0, 2250L11250E1, 2251801250F0, 1250F1, 1250L0, 1250L1, 1250P0, 1250P1, 1251A0, 1251B0, 1251F0, and 2251B0 1251P0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & and GMIB II All other Products sold after April 30February 14, 2003 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus Plus: Forms All Products sold after April 30, 2005 and before 75 before NEL-560-2 and February 26, 2007. NL-560-4 GMIB Plus Plus: Forms All Products sold on or after February 26, 2007 80 2007.NEL-560-2 and and on or before February 20, 2009. NL-560-4 GMIB Plus: Forms All Products sold after February 20, 2009. 100 NEL-560-2 and NL-560-4 GMIB Plus: Form All Products sold on or before February 20, 2009 75 NL-560-5 (7/08) GMIB Plus: Form All Products sold after February 20, 2009 95 NL-560-5 (7/08)