FIRST AMENDMENT TO PARTICIPATION AGREEMENT

Exhibit (h)(viii)(a)

FIRST AMENDMENT TO

PARTICIPATION AGREEMENT

WHEREAS, The Guardian Insurance and Annuity Company, Inc., Guardian Investor Services LLC, and Value Line Securities, Inc. (collectively, “the parties”) have entered into the Participation Agreement (“Agreement”) dated as of April 4, 2003.

WHEREAS, the parties agree to the following Amendment to update the list of separate accounts by including an Amended and Restated Schedule A to the Agreement, such Amendment is made and entered into as of June 2, 2008.

All provisions of the Agreement, except those which are explicitly changed above by this amendment shall remain in full force and effect.

NOW, THEREFORE, in consideration of the mutual benefits and promises contained herein, the parties hereby amend the Agreement as follows:

Schedule A is replaced in its entirety with “Amended and Restated Schedule A, Effective as of June 2, 2008” which is attached to this Amendment; and,

IN WITNESS WHEREOF, the undersigned have executed this Participation Agreement Amendment as of the date set forth above.

The Guardian Insurance & Annuity Company, Inc.						Value Line Securities, Inc
By:						By:
Name:						Name:
Title:						Title:
Guardian Investor Services LLC
By:
Name:
Title:

AMENDED AND RESTATED

SCHEDULE A

Effective as of June 2, 2008

Name of Separate Account and Date Established by Board of Directors		Form Numbers and Names of Contracts Funded by Separate Account
Separate Account E		The Guardian Investor Retirement Asset 1996 Manager (Form IVA-2020)
Separate Account F 2000		The Guardian C+C Variable Annuity (Form IVA-2040) The Guardian CXC Variable Annuity (Form IVA-2070)
Separate Account Q March 14, 2002		The Guardian Investor Income Access Variable Annuity (Form IVA-2050)
Separate Account A 1981		Value Guard II Form IVA-2006
Separate Account D August 1989		The Guardian Investor Form IVA-2008
Separate Account C August 10, 1988		SelectGuard Variable Life
Separate Account B November 1984		ValuePlus Variable life
Separate Account K November 19, 0000		Xxxx Xxxxxx Life ‘00 Xxxx Xxxxxx Life ‘00 Xxxx Xxxxxx Millennium
Separate Account M February 27,1997		Variable Universal Life ‘97
Separate Account N September 23, 1999		Variable Universal Life Millennium Series Survivorship Variable Universal Life – Millennium Series Flexible Solutions VUL
		Flexible Solutions VUL – Gold Series
		Executive Benefits VUL
Separate Account R February 24, 2000		The Guardian Investor Asset Builder Variable Annuity (Form-IVA 2060)