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                                                                    Exhibit 4(c)

                     FIRST SUNAMERICA LIFE INSURANCE COMPANY

                    INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT

This Endorsement amends the Contract or Certificate ("Contract") to which it is
attached so that it may qualify as an Individual Retirement Annuity (IRA) under
Section 408(b) of the Internal Revenue Code (Code) and the Regulations under
that Section. The endorsement may be amended from time to time to comply with
changes in the Internal Revenue Code. Any such change would be subject to New
York State Department of Insurance approval. The Owner or Participant ("Owner")
has the right to refuse to accept any such amendment; however, We shall not be
held liable for any tax consequences incurred by the Owner as a result of such
refusal. In the case of a conflict with any provision in the Contract, the
provisions of this Endorsement will control. The effective date of this
Endorsement is the Contract Date shown on the Contract Data Page. The Contract
is amended as follows:

1.   The Owner, Annuitant and Payee shall be the same individual. The Owner,
     Annuitant and Payee cannot be changed, except as otherwise permitted under
     the Code and applicable regulations. All distributions made while the Owner
     is alive must be made to the Owner.

2.   The interest of the Owner under this Contract shall be nonforfeitable
     except as provided by law.

3.   This Contract may not be sold, assigned, discounted, pledged as collateral
     for a loan or as security for the performance of any obligation or for any
     other purpose, or otherwise transferred (other than a transfer incident to
     a divorce or separation instrument in accordance with Section 408(d)(6) of
     the Code) to any person other than to the Company.

4.   This Contract is established for the exclusive benefit of the Owner and his
     or her Beneficiary(ies).

5.   Purchase Payment(s) are flexible. You may change the amounts, frequency
     and/or timing of Purchase Payments.

6.   (a) Except in the case of a rollover contribution (as permitted by Code
     (S)(S) 402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10), 408(d)(3) and
     457(e)(16)) or a contribution made in accordance with the terms of a
     Simplified Employee Pension (SEP) as described in ss. 408(k), no
     contributions will be accepted unless they are in cash, and the total of
     such contributions shall not exceed:

          (1) $3,000 for any taxable year beginning in 2002 through 2004;
          (2) $4,000 for any taxable year beginning in 2005 through 2007; and
          (3) $5,000 for any taxable year beginning in 2008 and years
          thereafter.

     After 2008, the limit will be adjusted by the Secretary of the Treasury for
     cost-of-living increases under Code (S) 219(b)(5)(C). Such adjustments
     will be in multiples of $500.

     (b) In the case of an individual who is age 50 or older, the annual cash
     contribution limit is increased by:

          (1) $500 for any taxable year beginning in 2002 through 2005; and
          (2) $1,000 for any taxable year beginning in 2006 and years
              thereafter.

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     (c) No contributions will be accepted under a SIMPLE IRA plan established
     by any employer pursuant to (S) 408(p). Also, no transfer or rollover of
     funds attributable to contributions made by a particular employer under its
     SIMPLE IRA plan will be accepted from a SIMPLE IRA, that is, an IRA used in
     conjunction with a SIMPLE IRA plan, prior to the expiration of the 2-year
     period beginning on the date the Owner first participated in that
     employer's SIMPLE IRA plan.

7.   Any refund of premiums (other than those attributable to excess
     contributions) will be applied, before the close of the calendar year
     following the year of the refund, toward the payment of future premiums or
     the purchase of additional benefits.

8.   (a) Notwithstanding any provision of this IRA to the contrary, the
     distribution of the Owner's interest in the IRA shall be made in accordance
     with the requirements of Code (S) 408(b)(3) and the regulations thereunder,
     the provisions of which are herein incorporated by reference. If
     distributions are not made in the form of an annuity on an irrevocable
     basis (except for acceleration), then distribution of the interest in the
     IRA (as determined under section 9 (c)) must satisfy the requirements of
     Code (S) 408(a)(6) and the regulations thereunder, rather than paragraphs
     (b), (c) and (d) below and section 9.

     (b) The entire interest of the Owner for whose benefit the Contract is
     maintained will commence to be distributed no later than the first day of
     April following the calendar year in which such Owner attains age 70 1/2
     (the "required beginning date") over: (a) the life of such individual or
     the lives of such individual and his or her designated beneficiary or (b) a
     period certain not extending beyond the life expectancy of such individual
     or the joint and last survivor expectancy of such individual and his or her
     designated beneficiary. Payments must be made in periodic payments at
     intervals of no longer than 1 year and must be either nonincreasing or they
     may increase only as provided in Q&As-1 and -4 of (S) 1.401(a)(9)-6T of the
     Temporary Income Tax Regulations. In addition, any distribution must
     satisfy the incidental benefit requirements specified in Q&A-2 of
     (S) 1.401(a)(9)-6T.

     (c) The distribution periods described in paragraph (b) above cannot exceed
     the periods specified in (S) 1.401(a)(9)-6T of the Temporary Income Tax
     Regulations.

     (d) The first required payment can be made as late as April 1 of the year
     following the year the individual attains age 70 1/2 and must be the
     payment that is required for one payment interval. The second payment need
     not be made until the end of the next payment interval.

9.   Unless otherwise permitted under applicable law, upon the death of the
     Owner:

     (a) Death On or After Required Distributions Commence. If the Owner dies on
     or after required distributions commence, the remaining portion of his or
     her interest will continue to be distributed under the Contract option
     chosen.

     (b) Death Before Required Distributions Commence. If the Owner dies before
     required distributions commence, his or her entire interest will be
     distributed at least as rapidly as follows:

     (1) If the designated beneficiary is someone other than the Owner's
     surviving spouse, the entire interest will be distributed, starting by the
     end of the calendar year following the calendar year of the Owner's death,
     over the remaining life expectancy of the designated beneficiary, with such
     life expectancy determined using the age of the beneficiary as of his or
     her birthday in the year following the year of the Owner's death, or, if
     elected, in accordance with paragraph (b)(3) below.

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     (2) If the Owner's sole designated beneficiary is the Owner's surviving
     spouse, the entire interest will be distributed, starting by the end of the
     calendar year following the calendar year of the Owner's death (or by the
     end of the calendar year in which the Owner would have attained age 70 1/2,
     if later), over such spouse's life, or, if elected, in accordance with
     paragraph (b)(3) below. If the surviving spouse dies before required
     distributions commence to him or her, the remaining interest will be
     distributed, starting by the end of the calendar year following the
     calendar year of the spouse's death, over the spouse's designated
     beneficiary's remaining life expectancy determined using such beneficiary's
     age as of his or her birthday in the year following the death of the
     spouse, or, if elected, will be distributed in accordance with paragraph
     (b)(3) below. If the surviving spouse dies after required distributions
     commence to him or her, any remaining interest will continue to be
     distributed under the Contract option chosen.

     (3) If there is no designated beneficiary, or if applicable by operation of
     paragraph (b)(1) or (b)(2) above, the entire interest will be distributed
     by the end of the calendar year containing the fifth anniversary of the
     Owner's death (or of the spouse's death in the case of the surviving
     spouse's death before distributions are required to begin under paragraph
     (b)(2) above).

     (4) Life expectancy is determined using the Single Life Table in Q&A-1 of
     (S) 1.401(a)(9)-9 of the Income Tax Regulations. If distributions are being
     made to a surviving spouse as the sole designated beneficiary, such
     spouse's remaining life expectancy for a year is the number in the Single
     Life Table corresponding to such spouse's age in the year. In all other
     cases, remaining life expectancy for a year is the number in the Single
     Life Table corresponding to the beneficiary's age in the year specified in
     paragraph (b)(1) or (2) and reduced by 1 for each subsequent year.

     (c) The "interest" in the IRA includes the amount of any outstanding
     rollover, transfer and recharacterization under Q&As-7 and -8 of (S)
     1.408-8 of the Income Tax Regulations and the actuarial value of any other
     benefits provided under the IRA, such as guaranteed death benefits.

     (d) For purposes of paragraphs (a) and (b) above, required distributions
     are considered to commence on the Owner's required beginning date or, if
     applicable, on the date distributions are required to begin to the
     surviving spouse under paragraph (b)(2) above. However, if distributions
     start prior to the applicable date in the preceding sentence, on an
     irrevocable basis (except for acceleration) under an annuity contract
     meeting the requirements of (S) 1.401(a)(9)-6T of the Temporary Income Tax
     Regulations, then required distributions are considered to commence on the
     annuity starting date.

     (e) If the sole designated beneficiary is the Owner's surviving spouse, the
     spouse may elect to treat the IRA as his or her own IRA. This election will
     be deemed to have been made if such surviving spouse makes a contribution
     to the IRA or fails to take required distributions as a beneficiary.

10.  The Company shall furnish annual calendar year reports concerning the
     status of the annuity and such information concerning minimum required
     distributions as is prescribed by the Commissioner of Internal Revenue.

11.  Except to the extent Treasury regulations allow Us to offer additional
     Annuity Payment Options that are acceptable to Us, only the Annuity Payment
     Options as described in the Contract shall be offered unless We consent to
     the use of an additional option.

     Any additional Annuity Payment Option under the Contract must meet the
     requirements of section 408(b) of the Code and applicable regulations. The
     provisions of this Endorsement

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     reflecting the requirements of Code Sections 401(a)(9) and 408(b) override
     any additional Annuity Payment Option inconsistent with such requirements.

     If a guaranteed or specified period of payments is chosen under an Annuity
     Payment Option, the length of the period must not exceed the shorter of (1)
     the Owner's life expectancy, or if a designated second person is named, the
     joint and last survivor expectancy of the Owner and the designated second
     person, and (2) the applicable maximum period under Section 1.401(a)(9)-2
     of the Income Tax Regulations.

12.  If you return the Contract within 10 days after the Contract Date, the
     Company will refund the amount of your Purchase Payments, without
     adjustment for such items as sales commissions, administrative expenses,
     and fluctuation in market value for the Valuation Period in which the
     Contract is received. We reserve the right to allocate your Purchase
     Payment(s) to the Cash Management Subaccount or the Money Market Portfolio,
     whichever is applicable, until the end of the Right to Examine period.
     Thereafter, allocations will be made as You have specified and/or shown on
     the Contract Data Page.

13.  The provisions of this Endorsement are intended to comply with the
     requirements of the Code and applicable regulations for IRAs under Section
     408(b) of the Code. The Company reserves the right to amend the Contract
     and this Endorsement from time to time when such amendment is necessary to
     assure continued qualification of the Contract as an IRA under Section
     408(b) of the Code (and any successor provision) as in effect from time to
     time. The Owner has the right to refuse to accept any such amendment;
     however, we shall not be held liable for any tax consequences incurred by
     the Owner as a result of such refusal.

14.  In the absence of federal legislative action, one or more of the provisions
     of the Code that are reflected in this Endorsement will automatically
     expire on January 1, 2011. In the event of such automatic expiration, such
     provisions shall cease to apply under this Endorsement.

All other terms and conditions of the Contract remain unchanged.

Signed for the Company to be effective on the Contract Date.

FIRST SUNAMERICA LIFE INSURANCE COMPANY

                             [GRAPHIC APPEARS HERE]
                         _______________________________
                                 Jay S. Wintrob
                                    President