AMENDMENT NO. 1 TO PARTICIPATION AGREEMENT

                   AMENDMENT NO. 1 TO PARTICIPATION AGREEMENT

                                     AMONG

                    GOLDEN AMERICAN LIFE INSURANCE COMPANY,

                        PIMCO VARIABLE INSURANCE TRUST,

                                      AND

                          PIMCO FUNDS DISTRIBUTORS LLC

     This Amendment No. 1 to the Participation Agreement dated May 1, 1998 (the
"Agreement") between Golden American Life Insurance Company (the "Company"),
PIMCO Variable Insurance Trust (the "Fund"), and PIMCO Funds Distributors LLC
(the "Underwriter") is effective as of April 1, 2000. Capitalized terms not
otherwise defined herein shall have the meanings ascribed to them in the
Agreement.

     WHEREAS, the Company, the Fund, and the Underwriter have entered into the
Agreement to provide for the purchase by the Company, on behalf of one or more
of its segregated asset accounts ("Accounts"), of shares of beneficial interest
of the several series ("Portfolios") of the Fund;

     WHEREAS, the Fund, effective April 1, 2000, may offer shares of its
Portfolios in two classes, designated "Institutional Class" shares and
"Administrative Class" shares;

     WHEREAS, the shares of the Portfolios offered prior to April 1, 2000 have
been designated as Administrative Class shares;

     NOW, THEREFORE, in consideration of their mutual promises, the Company, the
Fund and the Underwriter agree that the final WHEREAS clause in the Agreement be
amended to read as follows:

          "WHEREAS, to the extent permitted by applicable insurance laws and
          regulations, the Company intends to purchase Administrative Class
          shares in the Portfolios listed in Schedule A hereto, as it may be
          amended from time to time by mutual written agreement (the "Designated
          Portfolios") on behalf of the Account to fund the aforesaid Contracts,
          and the Underwriter is authorized to sell such shares to the Account
          at net asset value;"

     This Amendment No. 1 may be executed simultaneously in two or more
counterparts, each of which taken together shall constitute one and the same
instrument.






GOLDEN AMERICAN LIFE INSURANCE COMPANY

By its authorized officer

By: /s/ Xxxxx X. Xxxxxxxx
   ----------------------
Title: Senior Vice President
      ----------------------
Date:  May 30, 2000
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PIMCO VARIABLE INSURANCE TRUST

By its authorized officer

By: /s/ Xxxxx X. Xxxxxx
   ----------------------
Title: CEO
      ----------------------
Date:
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PIMCO FUNDS DISTRIBUTORS LLC

By its authorized officer

By: /s/ Xxxxxx X. Xxxxxx
   ---------------------
Title: Executive Vice President
      -------------------------
Date:  7-11-00
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