Common use of NET AMOUNT AT RISK Clause in Contracts

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once. B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES Spousal Continuances -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once. B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o . The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o . The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Reinsurance Contracts specified in Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider * Reinsurer's Percentage if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage Percentage D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: IBNARP = IBNAR / [IBB * (MAPR/SAPR)] where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and IBNAR. F. The IBNARP and IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. GWB --- G. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 Guaranteed Withdrawal Benefit: WBNAR = Maximum [(Exhibit IGWB Benefit Base -Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). Lifetime Guaranteed Withdrawal Benefit: WBNAR = Maximum [(GWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A) Age Setback 7 Years Mortality Improvement None Unisex Blend+ Present Value of any additional Lifetime Payments * Reinsurer's Percentage A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. GMAB ---- H. The ABNAR (Accumulation Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.Percentage B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage Percentage D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: IBNARP = IBNAR / [(IBB * (MAPR/SAPR)] where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and IBNAR. F. The IBNARP and IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. GWB --- G. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. GMAB ---- H. The ABNAR (Accumulation Benefit Net Amount at Risk) Age Setback 7 Years Mortality Improvement None Unisex Blendfor each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Schedule A Reinsurance Contracts a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms contracts specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: IBNARP = IBNAR / [IBB * (MAPR/SAPR)] * Reinsurer's Percentage where: o The IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and IBNAR. F. The IBNARP and IBNAR for each variable annuity contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. GWB --- G. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 Guaranteed Withdrawal Benefit: WBNAR = Maximum [(Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex BlendGWB Benefit Base - Account Value), 0] where: Sex distinct only Interest RateGWB BENEFIT BASE equals the BENEFIT BASE as defined in the Reinsured Contract. Lifetime Guaranteed Withdrawal Benefit: 2.5% all years ExpensesWBNAR = Maximum [(GWB Benefit Base - Account Value), 0] + Present Value of any additional Lifetime Payments where: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:GWB BENEFIT BASE equals the REMAINING GUARANTEED WITHDRAWAL AMOUNT as defined in the Reinsured Contract. ADDITIONAL LIFETIME PAYMENTS are equal to the ANNUAL BENEFIT PAYMENT as defined in the Reinsured Contract.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.Percentage B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR IS the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR IS the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. D. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNAR. E. The IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. F. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. GMAB ---- G. The ABNAR (Accumulation Benefit Net Amount at Risk) Age Setback 7 Years Mortality Improvement None Unisex Blendfor each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,, b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,, b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o . The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o . The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: . MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Reinsurance Contracts specified in Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider * Reinsurer's Percentage if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. D. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNAR. E. The IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. F. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. GMAB ---- G. The ABNAR (Accumulation Benefit Net Amount at Risk) Age Setback 7 Years Mortality Improvement None Unisex Blendfor each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,, b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,, b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Reinsurance Contracts specified in Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider * Reinsurer's Percentage if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. D. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNAR. E. The IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. F. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. GMAB ---- G. The ABNAR (Accumulation Benefit Net Amount at Risk) Age Setback 7 Years Mortality Improvement None Unisex Blendfor each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) for all Reinsured Contracts except for MetLife Growth & Guaranteed Income Contract is calculated as follows: VNAR = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 VNAR for MetLife Growth & Guaranteed Income Contracts is calculated as follows: VNAR = Maximum (a,b) multiplied by the Return of Purchase Payments reduced by Withdrawals (described in the Reinsured Contracts) after the date of death in which: a = (c-d)/ c b = 0 c = Present Value of Return of Purchase Payments reduced by Withdrawals discounted using the 10-year interest rate swap as of the last business day of the quarter prior to the date of death d = Account Value SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Schedule A Reinsurance Contracts a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.Not B. The death benefit and the surrender charges will be as described in the variable annuity contract forms contracts specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value, 0] D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: IBNARP = IBNAR / [IBB * (MAPR/SAPR)] where: IBB equals the INCOME BASE as defined in the rider; MAPR is the MINIMUM ANNUITY PURCHASE RATE from the GMIB Annuity Table defined in the rider; and SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and IBNAR. F. The IBNARP and IBNAR for each variable annuity contract ceded hereunder shall be calculated as of the last day of each calendar month prior to the termination of liability contingencies set forth in Article II. GWB --- G. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Guaranteed Withdrawal Benefit: WBNAR = Maximum [(GWB Benefit Base - Account Value), 0] * Reinsurer's Percentage where: o The INCOME GWB BENEFIT BASE (IBB) is equals the BENEFIT BASE as defined in Schedule A o The MINIMUM ANNUITY PURCHASE RATE the Reinsured Contract. Lifetime Guaranteed Withdrawal Benefit: WBNAR = Maximum [(MAPR) per $1000 is calculated using GWB Benefit Base - Account Value), 0] + Present Value of any additional Lifetime Payments where: GWB BENEFIT BASE equals the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:REMAINING GUARANTEED WITHDRAWAL AMOUNT as defined in the Reinsured Contract. ADDITIONAL LIFETIME PAYMENTS are equal to the ANNUAL BENEFIT PAYMENT as defined in the Reinsured Contract.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,, b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,, b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Reinsurance Contracts specified in Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider * Reinsurer's Percentage if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage Percentage D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: IBNARP = IBNAR / [IBB * (MAPR/SAPR)] where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and IBNAR. F. The IBNARP and IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. GWB --- G. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 Guaranteed Withdrawal Benefit, Principal Guarantee and Principal Guarantee Value: WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). Lifetime Guaranteed Withdrawal Benefit: WBNAR = Maximum [(Remaining Guaranteed Withdrawal Amount - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A) Age Setback 7 Years Mortality Improvement None Unisex Blend+ Present Value of any additional Lifetime Payments * Reinsurer's Percentage A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. H. The ABNAR (Accumulation Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age as described under the Death Benefits Ceded section of Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o . The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o . The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I1) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Schedule A Reinsurance Contracts a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms contracts specified in Schedule A. GMIB --------- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: XXXXXX = XXXXX / [IBB * (MAPR/SAPR)] * Reinsurer's Percentage where: o The IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and XXXXX. F. The IBNARP and XXXXX for each variable annuity contract ceded hereunder shall be calculated using as of the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state last day of residence and market Age: Attained age on exercise date Frequency each calendar month prior to the termination of payment Monthly Annuity form:liability contingencies set forth in Article II.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded reinsured hereunder shall be equal to the following: MNAR (Mortality Net Amount at Risk) = VNAR + SCNAR VSCNAR + FSCNAR + EEMNAR in whichwhere: - VNAR (Variable Net Amount at Risk) = Maximum (a,, b) multiplied by the Reinsurer's Percentage quota-share percentage (defined in Schedule A) in whichwhere: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR - VSCNAR (Variable Surrender Charge Net Amount at Risk) = (Surrender Charges allocated to Variable Account) multiplied by the Reinsurer's Percentage quota-share percentage - FSCNAR (Fixed Surrender Charge Net Amount at Risk) = (Surrender Charges allocated to Fixed Account) multiplied by the quota-share percentage - The surrender charge will be allocated to the Variable Account and the Fixed Account in proportion to the Variable Account value and the Fixed Account value at the end of the month. - EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% X% * Maximum Max (a,, b) multiplied by the Reinsurer's Percentage quota-share percentage where: x% X % varies by issue age as described under the GEM Death Benefits Ceded Benefit Reinsured section of Schedule A a = (Contractual Death Benefit Account Value - Total Net Purchase Payments Not WithdrawnPayments) b = 0 SPOUSAL CONTINUANCES -------------------- but no greater than Net Purchase Payments B. Spousal Continuances (as described in Schedule A) The Reinsurer REINSURER will indemnify reimburse the Cedent CEDING COMPANY for the Reinsurer's Percentage its quota share of the SCNAR FSCNAR + VSCNAR realized upon death, death consistent with the Cedent's indemnification, if any, of a Cedent as a result of manner in which the Cedent's waiver of CEDING COMPANY waives the surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of Also covered under this Agreement are surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify REINSURER reimburse surrender charges arising from the same premium deposits more than once. B. C. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:A.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded reinsured hereunder shall be equal to the following: MNAR = (VNAR + SCNAR VSCNAR + EEMNAR in whichFSCNAR + EEMNAR) where: - VNAR (Variable Net Amount at Risk) = Maximum (a,, b) multiplied by the Reinsurer* REINSURER's Quota Share Percentage (defined in Schedule A) in whichwhere: a = (GMDB Contractual Death Benefit - Account Value) and b = 0 SCNAR - VSCNAR (Variable Account Surrender Charge Net Amount at Risk) = - One-half (1/2) * (Surrender Charges multiplied by allocated to Variable Account) * REINSURER's Quota Share Percentage for issue ages 0-79 - 0 for issue ages 80-85 - FSCNAR (Fixed Account Surrender Charge Net Amount at Risk) = - One-half (1/2) * (Surrender Charges allocated to Fixed Account) * REINSURER's Quota Share Percentage for issue ages 0-79 - 0 for issue ages 80-85 The surrender charge will be allocated to the Reinsurer's Percentage Variable Account and the Fixed Account in proportion to the Variable Account value and the Fixed Account value at the end of the month. - EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% X% * Maximum Max (a,, b) multiplied by the Reinsurer* REINSURER's Quota Share Percentage where: x% X % varies by issue age as described under the EEB Contractual Death Benefits Ceded Benefit Reinsured section of Schedule A a = (Contractual Death Benefit Account Value - Total Purchase Payments Not Withdrawn) ), but no greater than total purchase payments not withdrawn b = 0 SPOUSAL CONTINUANCES -------------------- 0 B. Spousal Continuances (as described in Schedule A) The Reinsurer REINSURER will indemnify reimburse the Cedent CEDING COMPANY for the Reinsurer's Percentage its quota share of the SCNAR FSCNAR + VSCNAR realized upon death, death consistent with the Cedent's indemnification, if any, of a Cedent as a result of manner in which the Cedent's waiver of CEDING COMPANY waives the surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage Manufacturers Life of surrender charges indemnified by the CedentN.A., if anyAgreement No. 2001-47 (GMDB) Page 4 Effective July 1, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once. B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:2001

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Reinsurance Contracts specified in Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider * Reinsurer's Percentage if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage Percentage D. The IBNARP (Income Benefit Net Amount at Risk Percentage) for each variable annuity contract ceded hereunder shall be equal to the following: IBNARP = IBNAR / [IBB * (MAPR/SAPR)] where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. E. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNARP and IBNAR. F. The IBNARP and IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. GWB --- G. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 Guaranteed Withdrawal Benefit: WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). Lifetime Guaranteed Withdrawal Benefit: WBNAR = Maximum [(GWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A) Age Setback 7 Years Mortality Improvement None Unisex Blend+ Present Value of any additional Lifetime Payments * Reinsurer's Percentage A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. H. The ABNAR (Accumulation Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded reinsured hereunder shall be equal to the following: MNAR = (VNAR + SCNAR VSCNAR + EEMNAR in whichFSCNAR + EEMNAR) where: - VNAR (Variable Net Amount at Risk) = Maximum (a,, b) multiplied by the Reinsurer* REINSURER's Quota Share Percentage (defined in Schedule A) in whichwhere: a = (GMDB Contractual Death Benefit - Account Value) and b = 0 SCNAR - VSCNAR (Variable Account Surrender Charge Net Amount at Risk) = - One-half (1/2) * (Surrender Charges multiplied by allocated to Variable Account) * REINSURER's Quota Share Percentage for issue ages 0-79 - 0 for issue ages 80-85 - FSCNAR (Fixed Account Surrender Charge Net Amount at Risk) = - One-half (1/2) * (Surrender Charges allocated to Fixed Account) * REINSURER's Quota Share Percentage for issue ages 0-79 - 0 for issue ages 80-85 The surrender charge will be allocated to the Reinsurer's Percentage Variable Account and the Fixed Account in proportion to the Variable Account value and the Fixed Account value at the end of the month. - EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% X% * Maximum Max (a,, b) multiplied by the Reinsurer* REINSURER's Quota Share Percentage where: x% X % varies by issue age as described under the EEB Contractual Death Benefits Ceded Benefit Reinsured section of Schedule A a = (Contractual Death Benefit Account Value - Total Purchase Payments Not Withdrawn) ), but no greater than total purchase payments not withdrawn b = 0 SPOUSAL CONTINUANCES -------------------- 0 B. Spousal Continuances (as described in Schedule A) The Reinsurer REINSURER will indemnify reimburse the Cedent CEDING COMPANY for the Reinsurer's Percentage its quota share of the SCNAR FSCNAR + VSCNAR realized upon death, death consistent with the Cedent's indemnification, if any, of a Cedent as a result of manner in which the Cedent's waiver of CEDING COMPANY waives the surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once. B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The MINIMUM ANNUITY PURCHASE RATE (MAPR) per $1000 is calculated using the following assumptions: Mortality Table Annuity 2000 (Exhibit I) Age Setback 7 Years Mortality Improvement None Unisex Blend: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:

NET AMOUNT AT RISK. GMDB AND EPB ------------ A. The MNAR (Mortality Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: MNAR = VNAR + SCNAR + EEMNAR in which: VNAR (Variable Net Amount at Risk) = Maximum (a,b) multiplied by the Reinsurer's Percentage (defined in Schedule A) in which: a = (Contractual Death Benefit - Account Value) and b = 0 SCNAR (Surrender Charge Net Amount at Risk) = Surrender Charges multiplied by the Reinsurer's Percentage EEMNAR (Earnings Enhancement Mortality Net Amount at Risk) = x% * Maximum (a,b) multiplied by the Reinsurer's Percentage where: x% varies by issue age and is as described under in the Death Benefits Ceded section of Reinsurance Contracts specified in Schedule A a = (Contractual Death Benefit - Total Purchase Payments Not Withdrawn) b = 0 SPOUSAL CONTINUANCES -------------------- The Reinsurer will indemnify the Cedent for the Reinsurer's Percentage of the SCNAR realized upon death, consistent with the Cedent's indemnification, if any, of a Cedent as a result of the Cedent's waiver of surrender charges when the death benefit is paid out. The Reinsurer shall indemnify the Cedent for the Reinsurer's Percentage of surrender charges indemnified by the Cedent, if any, arising from additional premium deposits contributed by the spouse to the contract on or after the spousal continuance date; provided, however, that the attained age of the surviving spouse, as of the date of continuance, was less than age 81. In no event will the Reinsurer indemnify surrender charges arising from the same premium deposits more than once.0 B. The death benefit and the surrender charges will be as described in the variable annuity contract forms specified in Schedule A. GMIB ---- C. The IBNAR (Income Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: : (i) The Guaranteed Principal Adjustment as defined in the rider * Reinsurer's Percentage if the Income Benefit contains a Guaranteed Principal Option and the option is exercised; or (ii) IBNAR = Maximum [(IBB * (MAPR/SAPR) - Account Value), 0] * Reinsurer's Percentage where: o The . IBB equals the INCOME BENEFIT BASE (IBB) is as defined in Schedule A o The the rider; . MAPR is the MINIMUM ANNUITY PURCHASE RATE (MAPR) from the GMIB Annuity Table defined in the rider; and . SAPR is the SETTLEMENT ANNUITY PURCHASE RATE per $1000 which is used at time of annuitization for reinsurance claims settlement and shall be equal to the fixed annuity purchase rate that the Cedent would provide to an annuitant in the same class. D. Premium taxes will be applied on a consistent basis between the MAPR and SAPR to calculate the IBNAR. E. The IBNAR for each contract ceded hereunder shall be calculated using as of the following assumptionslast day of each calendar month prior to the termination of liability contingencies set forth in Article II. F. The WBNAR (Withdrawal Benefit Net Amount at Risk) for each variable annuity contract ceded hereunder shall be equal to the following: Mortality Table Annuity 2000 WBNAR = Maximum [(Exhibit IGWB Benefit Base - Account Value), 0] * Reinsurer's Percentage (defined in Schedule A). A claim is incurred when the Account Value equals zero and is paid out in installments consistent with the reinsured contract. GMAB ---- G. The ABNAR (Accumulation Benefit Net Amount at Risk) Age Setback 7 Years Mortality Improvement None Unisex Blendfor each variable annuity contract ceded hereunder shall be equal to the following: Sex distinct only Interest Rate: 2.5% all years Expenses: None Premium Taxes: Applied by state ABNAR = Maximum [(GMAB Guaranteed Accumulation Amount - Account Value),0] * Reinsurer's Percentage. A claim is incurred at the maturity date of residence and market Age: Attained age on exercise date Frequency of payment Monthly Annuity form:the GMAB rider if the GMAB Guaranteed Accumulation Amount exceeds the Account Value.