<PAGE>

                  GENWORTH LIFE INSURANCE COMPANY OF NEW YORK
                ROTH INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT
--------------------------------------------------------------------------------

The policy or contract ("Contract") to which this Endorsement is attached is
issued as a Roth individual retirement annuity ("Roth IRA") described in
Section 408A of the Internal Revenue Code of 1986 and applicable regulations
(the "Code"), and all provisions of the Contract, as endorsed, shall be
interpreted in accordance with the requirements of the Code applicable to Roth
IRAs. Where the provisions of the Endorsement are inconsistent with the
provisions of the Contract, or any rider of the Contract, the provisions of the
Endorsement will control. Notwithstanding any provision contained therein to
the contrary, the Contract to which this Endorsement is attached is amended as
follows:

Article 1 - Owner and Annuitant

The Owner must be the sole Owner of the Contract. A Joint Owner cannot be
named. Also, except as otherwise permitted under the Code and applicable
regulations, the Owner cannot be changed. All distributions made while the
Owner is alive must be made to the Owner. While living, the Owner will be the
Annuitant.

Article 2 - Nontransferable and Nonforfeitable

The Contract is established for the exclusive benefit of the Owner and his or
her beneficiaries. The interest of the Owner in this Contract is
nontransferable and, except as provided by law, is nonforfeitable. In
particular, the Contract may not be sold, assigned, discounted, or pledged as
collateral for a loan or as security for the performance of an obligation or
for any other purpose to any person other than to the Company.

Article 3 - Premium Payments

(a) Maximum Permissible Amount. Except in the case of a qualified rollover
    contribution or recharacterization (defined in (f) below), no contribution
    will be accepted unless it is in cash and the total of such contributions
    to all the Owner's Roth IRAs for a taxable year does not exceed the
    applicable amount (as defined in (b) below), or the Owner's compensation
    (as defined in (h) below), if less, for that taxable year. The contribution
    described in the previous sentence that may not exceed the lesser of the
    applicable amount or the Owner's compensation is referred to as a "regular
    contribution". However, notwithstanding the dollar limits on contributions,
    an Owner may make a repayment of a qualified reservist distribution
    described in Code Section 72(t) (2) (G) during the 2-year period beginning
    on the day after the end of the active duty period or by August 17, 2008,
    if later. A "qualified rollover contribution" is a rollover contribution of
    a distribution from an IRA that meets the requirements of Section 408(d)(3)
    of the Code, except the one-rollover-per-year rule of Section 408(d)(3)(B)
    does not apply if the rollover contribution is from an IRA other than a
    Roth IRA (a "nonRoth IRA"). For taxable years beginning after 2005, a
    qualified rollover contribution includes a rollover from a designated Roth
    account described in Code Section 402A; and for taxable years beginning
    after 2007, a qualified rollover contribution also includes a rollover from
    an eligible retirement plan described in Section 402 (c) (8) (B).
    Contributions may be limited under (c) through (e) below.

                                      1

<PAGE>

(b) Applicable Amount. The applicable amount is determined under (i) or
    (ii) below:

     (i) If the Owner is under age 50, the applicable amount is $3,000 for any
         taxable year beginning in 2002 through 2004, $4,000 for any taxable
         year beginning in 2005 through 2007 and $5,000 for any taxable year
         beginning in 2008 and years thereafter. After 2008, the $5,000 amount
         will be adjusted by the Secretary of the Treasury for cost-of-living
         increases under Code Section 219(b) (5) (D). Such adjustments will be
         in multiples of $500.

     (ii)If the Owner is 50 or Older, the applicable amount under paragraph
         (i) above is increased by $500 for any taxable year beginning in 2002
         through 2005 and by $1,000 for any taxable year beginning in 2006 and
         years thereafter.

    (iii)If the Owner was a participant in a Section 401(k) plan of a certain
         employer in bankruptcy described in Code Section 219(c) (5) (C), then
         the applicable amount under paragraph (i) above is increased by $3,000
         for taxable years beginning after 2006 and before 2010 only. An Owner
         who makes contributions under this paragraph (iii) may not also make
         contributions under paragraph (ii).

(c) Regular Contribution Limit. If (i) and/or (ii) below apply, the maximum
    regular contribution that can be made to all the Owner's Roth IRAs for a
    taxable year is the smaller amount determined under (i) or (ii).

     (i) The maximum regular contribution is phased out ratably between certain
         levels of modified adjusted gross income ("modified AGI," defined in
         (g) below) in accordance with the following table:

<TABLE>
<CAPTION>
Filing Status                  Full Contribution Phase-out Range               No Contribution
-------------                  ----------------- ----------------------------- ----------------
<S>                            <C>               <C>                           <C>
Single or Head of Household    $95,000 or less   Between $95,000 and $110,000  $110,00 or more
Joint Return or Qualifying
  Widow(er)                    $150,000 or less  Between $150,000 and $160,000 $160,000 or more
Married - Separate Return      $0                Between $0 and $10,000        $10,000 or more
</TABLE>

         If the Owner's modified AGI for a taxable year is in the phase-out
         range, the maximum regular contribution determined under this table
         for that taxable year is rounded up to the next multiple of $10 and is
         not reduced below $200. After 2006, the dollar amounts above will be
         adjusted by the Secretary of the Treasury for cost-of-living increases
         under Code Section 408A(c) (3). Such adjustments will be in multiples
         of $1,000.

                                      2

<PAGE>

     (ii)If the Owner makes regular contributions to both Roth and nonRoth IRAs
         for a taxable year, the maximum regular contribution that can be made
         to all the Owner's Roth IRAs for that taxable year is reduced by the
         regular contributions made to the Owner's nonRoth IRAs for the taxable
         year.

(d) Qualified Rollover Contribution Limit. A rollover from an eligible
    retirement plan other than a Roth IRA or a designated Roth account cannot
    be made to this IRA if, for the year the amount is distributed from the
    other plan,

     (i) the Owner is married and files a separate return,

     (ii)the Owner is not married and has modified AGI in excess of $100,000, or

    (iii)the Owner is married and together the Owner and the Owner's spouse
         have modified AGI in excess of $100,000. For purposes of the preceding
         sentence, a husband and wife are not treated as married for a taxable
         year if they have lived apart at all times during that taxable year
         and file separate returns for the taxable year. For taxable years
         beginning after 2009, the limits in this paragraph (d) do not apply to
         qualified rollover contributions.

(e) SIMPLE IRA Limit. No contributions will be accepted under a SIMPLE IRA plan
    established by any employer pursuant to Section 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.

(f) Recharacterization. A regular contribution to a nonRoth IRA may be
    recharacterized pursuant to the rules in Section 1 .408A-5 of the
    regulations as a regular contribution to this IRA, subject to the limits in
    (c) above.

(g) Modified AGI. For purposes of the (c) and (d) above, an Owner's modified
    AGI for a taxable year is defined in Section 408A(c)(3)(C)(i) and does not
    include any amount included in adjusted gross income as a result of a
    rollover from an eligible retirement plan other than a Roth IRA (a
    "conversion").

(h) Compensation. For purposes of (a) above, compensation is defined as wages,
    salaries, professional fees, or other amounts derived from or received for
    personal services actually rendered (including, but not limited to
    commissions paid salesmen, compensation for services on the basis of
    percentage of profits, commissions on insurance premiums, tips and bonuses)
    and includes earned income, as defined in Section 401 (c)(2) (reduced by
    the deduction the self-employed Owner takes for contributions made to a
    self-employed retirement plan). For purposes of this definition, section
    401 (c)(2) shall be applied as if the term trade or business for purposes
    of Section 1402 included service described in subsection (c)(6).
    Compensation does not include amounts derived from or received as earnings
    or profits from property (including but not limited to interest and
    dividends) or amounts not includible in gross income. Compensation also
    does not include any amount received as a pension or annuity or as deferred
    compensation. The term "compensation" shall include any amount includible
    in the Owner's gross income under Section 71 with respect to a divorce or
    separation instrument described in subparagraph (A) of Section 71 (b)(2).
    In the case of a married Owner filing a joint return, the greater
    compensation of his our her spouse is treated as his or her own
    compensation, but only to the extent that such spouse's compensation is not
    being used for purposes of the spouse making a contribution to a Roth IRA
    or a deductible contribution to a nonRoth IRA.

                                      3

<PAGE>

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

    Except in the case of a singe premium Contract, no premium payment
    subsequent to the initial premium payment will be accepted unless it is
    equal to or at least $50.00. In the case of a single premium Contract, no
    premiums or contributions will be accepted after the Policy Date specified
    in the Contract.

Article 4 - Required Distributions Generally

(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 Section 408 (b)(3), as modified by Section 408A(c)(5),
    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 paragraph
    (b) below) must satisfy the requirements of Code Section 408(a)(6), as
    modified by Section 408A(c)(5), and the regulations thereunder, rather than
    the distribution rules in Article 6 below.

(b) The "interest" in the IRA includes the amount of any outstanding rollover,
    transfer and recharacterization under Q&As -7 and -8 of Section 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.

Article 5 - Distributions During Owner's Life

No amount is required to be distributed prior to the death of the Owner for
whose benefit the Contract was originally established.

Article 6 - Distributions After Owner's Death

(a) Upon the death of the Owner, his or her entire interest will be distributed
    at least as rapidly as follows:

     (i) 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
         (a)(iii) below.

                                      4

<PAGE>

     (ii)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 (a)(iii) 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 (a)(iii) 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.

    (iii)If there is no designated beneficiary, or if applicable by operation
         of paragraph (a)(i) or (a)(ii) 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 (a)(ii) above).

     (iv)Life expectancy is determined using the Single Life Table in Q & A -1
         of Section 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 (a)(I) or (ii) and reduced by 1 for each subsequent year.

(b) For purposes of the paragraph (a)(ii) above, required distributions are
    considered to commence on the date distributions are required to begin to
    the surviving spouse under such paragraph. 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 Section 1.401 (a)(9)-6 of the Income Tax Regulations, the
    required distributions are considered to commence on the annuity starting
    date.

(c) If the sole designated beneficiary is the individual'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.

Article 7 - Optional Payment Plans

All optional payment plans under the contract must meet the requirements
applicable to Roth IRAs under the Code. The provisions of this Endorsement
reflecting the requirements applicable to Roth IRAs override any optional
payment plan inconsistent with such requirements.

If a guaranteed period of payments is chosen under an optional payment plan,
the length of the period must not exceed the applicable maximum period under
Q&As-3 and -10 of Section 1.401 (a)(9)-6 of the Income Tax Regulations.

                                      5

<PAGE>

Article 8 - Annual Reports

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

Article 9 - Code Requirements

The provisions of this Endorsement are intended to comply with the requirements
applicable to Roth IRAs. The Company reserves the right to amend the Contract
and this Endorsement from time to time, without the Owner's consent, when such
amendment is necessary to assure continued compliance with the requirements of
Section 408A 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.

For Genworth Life Insurance Company of New York

                                                  /s/ David Sloane
                                                  ------------------------------
                                                  [David Sloane]
                                                  President

                                      6