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                                                              EXHIBIT 4(e)(i)(B)

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                  (THIS DOCUMENT IS NOT PART OF A PROSPECTUS)

         ROTH INDIVIDUAL RETIREMENT ANNUITY (IRA) DISCLOSURE STATEMENT

                                  INTRODUCTION

THIS DISCLOSURE STATEMENT IS DESIGNED FOR OWNERS OF ROTH IRAS ISSUED BY AMERICAN
GENERAL LIFE INSURANCE COMPANY ON OR AFTER MAY 1, 2000.

This Disclosure Statement is not part of your contract but contains general and
standardized information which must be furnished to each person who is issued a
Roth IRA.  You must refer to your contract to determine your specific rights and
obligations thereunder.

Revocation.  If you are purchasing a new or rollover Roth IRA, then if for any
reason you, as a recipient of this Disclosure Statement, decide within 10 days
from the date your contract is delivered that you do not desire to retain your
Roth IRA, written notification to the Company must be mailed, together with your
contract, within that period.  If such notice is mailed within 10 days, current
contract value or contributions if required, without adjustments for any
applicable sales commissions or administrative expenses, will be refunded.

MAIL NOTIFICATION OF REVOCATION AND YOUR CONTRACT TO:

                         American General Life Insurance Company
                         Annuity Administration Department
                         P. O. Box 1401
                         Houston, Texas  77251-1401
                         Phone No. (800) 277-0914 and (713) 831-3505.

Deductibility.  Contributions to your Roth IRA are not deductible on your
personal income tax return.  Your Roth IRA contributions are made with money
that has already been taxed.

Eligibility. You can contribute up to the amount of your earned income, but not
more than $2,000 in any one year, even if you are age 70 1/2 or older.  In
addition, non-working spouses can contribute to a Roth IRA, provided the working
spouse has at least as much earned income as both spouses will contribute to
their respective Roth IRAs.

Contribution Limits.  Contributions to your Roth IRA are subject to the
limitations described in sections 408A and 219 of the Internal Revenue Code of
1986, as amended (the "Code").  In general, you may contribute up to $2,000 per
year to your Roth IRA.  However, contributions to your Roth IRA must be
aggregated with contributions to traditional deductible or non-deductible IRAs
for purposes of the annual $2,000 limit.  In addition, your contribution limit
may be lower than $2,000 if your adjusted gross income (AGI) exceeds a certain
amount.  For married individuals filing a joint return with AGI between $150,000
and $160,000, single individuals with AGI between $95,000 and $110,000 and
married individuals filing separately with an AGI between $0 and $10,000, the
$2,000

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annual contribution limit is gradually phased out. These limits apply without
regard to whether either spouse is an active participant, as that term is
defined in Code section 219.

Applying the Contribution Limits.  If your AGI exceeds the contribution limits
described above, then you may determine the extent to which your contribution is
phased out by using the following formula:

     (1) Start with your AGI.
     (2) Subtract from the amount in (1):
         a)  $150,000 if filing a joint return
         b)  $0 if married filing a separate return
         c)  $95,000 if single, head of household or married filing a separate
             return and you lived apart from your spouse during the entire year.
     (3) Divide the result in (2) by $15,000 ($10,000 if filing a joint return).
     (4) Multiply your contribution limit (after reduction for any
         contributions to traditional IRAs) by the result in (3).
     (5) Subtract the result in (4) from your contribution limit before this
         reduction.  The result is your reduced contribution limit.

You may round your reduced contribution limit up to the nearest $10.  If your
reduced contribution limit is more than $0, but less than $200, increase the
limit to $200.

     Example.  You are a single individual with taxable compensation of
     $113,000.  You want to make the maximum allowable contribution to your Roth
     IRA for 1999.  Your AGI for 1999 is $100,000.  You have not contributed to
     any traditional IRA, so your contribution limit before the AGI reduction is
     $2,000.  Your reduced Roth IRA contribution is $1,350, figured as follows:

     (1) Modified AGI = $100,000
     (2) $100,000 - $95,000 = $5,000
     (3) $5,000 (divided by) $15,000 = .3333
     (4) $2,000 (contribution limit before adjustment) x .3333 = $667
     (5) $2,000 - $667 = $1,333. This figure is reduced up to the nearest $10,
         so your reduced Roth IRA contribution limit is $1,340.

Conversions or rollovers.  Conversions or rollovers from a traditional IRA are
only permitted for taxpayers whose AGI does not exceed $100,000 in the year of
the conversion or rollover.  Neither conversions nor rollovers are permitted for
married individuals filing separate returns.  Conversions or rollovers from
traditional IRAs to Roth IRAs are generally taxed entirely in the year of the
conversion or rollover.  Conversions or rollovers to your Roth IRA are permitted
only from a traditional IRA or another Roth IRA.  You may not convert or roll
over directly to a Roth IRA from a qualified plan described in section 401(a) or
401(k) of the Code, or from an annuity described in section 403(b) of the Code.

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Taxation of Distributions.  Distributions from your Roth IRA will be treated
first as withdrawals of your regular contributions, then withdrawals of
conversion or rollover contributions, then finally any earnings.  Therefore,
distributions will be non-taxable to the extent of your investment in your Roth
IRA.  However, a distribution from your Roth IRA may be subject to a 10% penalty
tax, even if the distribution is not otherwise taxable, if it is a distribution
of a conversion or rollover amount within five years of the conversion or
rollover.  Your Roth IRA is not subject to the minimum distribution rules before
death or to the incidental benefit rules, both of which are contained in section
401(a)(9).

Distributions from your Roth IRA which consist of earnings will be taxable
unless they are:

1.   Made at least five years after you established your first Roth IRA (whether
     the Roth IRA was established with regular contributions or conversion or
     rollover contributions); and

2.   Made after you attain age 59 1/2, or for qualifying first-time homebuyer
     expenses (in accordance with section 72(t)(2)(F), or on account of your
     death or disability (as defined in section 72(m)(7)).

Taxable distributions may also be subject to a 10% penalty tax unless you are
over age 59 1/2 or you meet one of several other exceptions to the penalty tax.
In general, the same exceptions to the 10% penalty tax that apply to traditional
IRAs also apply to Roth IRAs.  See IRS publication 590 for a discussion of the
exceptions to the penalty tax.

Post-death distributions.  Upon your death, distributions from your Roth IRA to
your beneficiary generally must commence by the end of the next calendar year
and be paid over a period no longer than your beneficiary's life expectancy.
Alternatively, your beneficiary can take a complete distribution of the balance
of your Roth IRA account by the end of the fifth calendar year after your death.

Reporting.  You are required to report penalty taxes due on excess
contributions, excess accumulations, premature distributions, and prohibited
transactions.  Currently, IRS Form 5329 is used to report such information to
the Internal Revenue Service.

Excess contributions.  You may be subject to a six percent excise tax on excess
contributions for every year that the excess contributions remain in the IRA if
(1) contributions to your other individual retirement arrangements have been
made in the same tax year, (2) your adjusted gross income exceeds the applicable
limits in Article II of the endorsement for the tax year, or (3) you and your
spouse's compensation does not exceed the amount contributed for both of you for
the tax year.

IRS Approval. This disclosure statement is intended to provide a general
overview of the applicable tax laws relating to Roth Individual Retirement
Annuities.  It is not intended to constitute a comprehensive explanation as to
the tax consequences of your Roth IRA.  AS WITH ALL SIGNIFICANT TRANSACTIONS
SUCH AS THE ESTABLISHMENT OR MAINTENANCE OF, OR WITHDRAWAL FROM A ROTH IRA,

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APPROPRIATE TAX AND LEGAL COUNSEL SHOULD BE CONSULTED.  Further information may
also be acquired by contacting your IRS District Office or consulting IRS
Publication 590.

                              FINANCIAL DISCLOSURE

   WM STRATEGIC ASSET MANAGER VARIABLE ANNUITY (FORM NOS. 97010 AND 97011)

This Financial Disclosure is applicable to Roth IRAs using a WM Strategic Asset
Manager Variable Annuity (contract form numbers 97010 or 97011) purchased from
American General Life Insurance Company on or after May 1, 2000.

Earnings under variable annuities are not guaranteed, and depend on the
performance of the investment option(s) selected.  As such, earnings cannot be
projected.  Set forth below are the charges associated with such annuities.

CHARGES:

     (a)  Annual contract maintenance charges of $35 deducted at the end of each
          contract year (waived if cumulative contributions are $50,000 or
          more).

     (b)  A maximum charge of $25 for each transfer, in excess of 12 free
          transfers annually, of contract value between divisions of the
          Separate Account.

     (c)  To compensate for mortality and expense risks assumed under the
          contract, variable divisions only will incur a daily charge at an
          annualized rate of 1.25% of the average Separate Account Value of the
          contract during both the Accumulation and the Payout Phase.

     (d)  Premium taxes, if applicable, may be charged against Accumulation
          Value at time of annuitization or upon the death of the Annuitant.  If
          a jurisdiction imposes premium taxes at the time purchase payments are
          made, the Company may deduct a charge at that time, or defer the
          charge until the purchase payments are withdrawn, whether on account
          of a full or partial surrender, annuitization, or death of the
          Annuitant.

     (e)  If the contract is surrendered, or if a withdrawal is made, there may
          be a Surrender Charge.  The Surrender Charge equals the sum of the
          following:

                    7% of purchase payments for surrenders and withdrawals made
                    during the first contract year following receipt of the
                    purchase payments surrendered;

                    6% of purchase payments for surrenders and withdrawals

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                    made during the second contract year following receipt of
                    the purchase payments surrendered;

                    5% of purchase payments for surrenders and withdrawals made
                    during the third contract year following receipt of the
                    purchase payments surrendered;

                    5% of purchase payments for surrenders and withdrawals made
                    during the fourth contract year following receipt of the
                    purchase payments surrendered;

                    4% of purchase payments for surrenders and withdrawals made
                    during the fifth contract year following receipt of the
                    purchase payments surrendered;

                    3% of purchase payments for surrenders and withdrawals made
                    during the sixth contract year following receipt of the
                    purchase payments surrendered;

                    2% of purchase payments for surrenders and withdrawals made
                    during the seventh contract year following receipt of the
                    purchase payments surrendered.

               There will be no charge imposed for surrenders and withdrawals
               made during the eighth and subsequent contract years following
               receipt of the purchase payments surrendered.

               Under certain circumstances described in the contract, portions
               of a partial withdrawal may be exempt from the Surrender Charge.

     (f)  To compensate for administrative expenses, a daily charge will be
          incurred at an annualized rate of .15% of the average Separate Account
          Value of the contract during the Accumulation and the Payout Phase.

     (g)  Each variable Division will be charged a fee for asset management and
          other expenses deducted directly from the underlying fund during the
          Accumulation and Payout Phase.  Total fees will range between 0.35%
          and 1.40%, depending on the Division.

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