|||GOLDEN
  |||||AMERICAN                             403(b) RIDER
|||||||LIFE INSURANCE
   ||||COMPANY

Golden American is a stock company domiciled in Delaware.
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The following language amends and takes precedence over contrary language in the
Contract to which it is attached.  The Effective Date of this Rider shall be the
later of January 1, 2002, or the Contract Date.

On the basis of the application for which this Contract is issued and to which
this Rider is attached, the Contract is intended to qualify under Section 403(b)
of the Internal Revenue Code. In the event of any conflict between the
provisions of this Rider and the Contract, the provisions of this Rider will
control.

1.   All references in this Rider to:

     (a)  "IRC" means the Internal Revenue Code of 1986, as amended from time to
          time.
     (b)  "Contract"  means the Contract or  Certificate  to which this Rider is
          attached.
     (c)  "Employee  or Owner"  means the Owner of the  Contract  to which  this
          Rider is attached.
     (d)  "Designated  Beneficiary"  means the beneficiary named by the Owner in
          the Contract.
     (e)  "We", "our", and "us" means Golden American Life Insurance Company.

2.   This  Contract  is  nontransferable.  Other than to us, it 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.

3.   This Contract is valid only if it is purchased:

     (a)  for an Employee by an employer as described  in IRC Section  501(c)(3)
          which is exempt from income tax under IRC Section 501(a); or
     (b)  for an Employee who performs services for an educational  organization
          described in IRC Section  170(b)(1)(A)(ii),  by an employer which is a
          state,  a  political   subdivision  of  a  state,   or  an  agency  or
          instrumentality of a state or political subdivision thereof; or
     (c)  by an individual in a rollover as permitted by IRC Sections 402(c)(1),
          403(b)(8), 403(b)(10) and 408(d)(3); or
     (d)  by an  individual in a direct  transfer  meeting the  requirements  of
          Internal Revenue Service Rev. Rul. 90-24.

4.   The premium  payments  applicable to this contract must be  attributable to
     the  Employee's  salary  reduction  agreement,  or  to  permitted  employer
     contributions,  except  in the case of a  rollover  contribution  or direct
     transfer.  The  premium  payments  must be in cash.  Except as  provided in
     Paragraph 5 below,  the total of applicable  premium payments made pursuant
     to a salary  reduction  agreement  for any tax year  shall not  exceed  the
     lesser of:

     (a)  $11,000 (or such higher  amount as may be permitted  under IRC Section
          402(g)(1)  in effect  for such tax year,  except to the  extent of any
          alternative limitation permitted under IRC Section 402(g)(7)); or
     (b)  the applicable limit described in IRC Section 415.

     Except  as  provided  in  Paragraph  5 below or in the  case of a  rollover
     contribution or direct  transfer,  total premium  payments in any tax year,
     whether  attributable to the Employee's salary reduction  agreement,  or to
     permitted  employer  contributions,  shall not exceed the applicable  limit
     described in IRC Section 415.

     In  addition,  premium  payments  under this  Contract may not exceed those
     permitted under the incidental death benefit rules of Treasury  Regulations
     Section  1.401-1(b)(1)(i),  as interpreted by applicable  Revenue  Rulings.
     Accordingly,  in no event shall the aggregate amount of premiums under this
     Contract,  at any time,  exceed fifty percent (50%) of the aggregate amount
     of  the  cumulative  employer  contributions  (including  salary  reduction
     contributions)  allocated to the Employee  under the tax sheltered  annuity
     program with respect to which this Contract is purchased.

     We reserve the right to refund  premiums when  necessary to comply with the
     foregoing limits.

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<PAGE>

5.   An Employee who is eligible to make contributions to this Contract pursuant
     to a salary  reduction  agreement  for any year and who has attained age 50
     before  the  close  of  the  year  shall  be  eligible  to  make   catch-up
     contributions  in accordance  with, and subject to the  limitations of, IRC
     Section 414(v). Such catch-up contributions shall not be taken into account
     for purposes of the  provisions of the Contract  implementing  the required
     limitations of IRC Sections 402(g),  403(b) and 415. The Contract shall not
     be treated as failing to satisfy the requirements of IRC Section 403(b)(12)
     by reason of the making of such catch-up contributions.

6.   To the  extent  attributable  to  contributions  made  pursuant  to  salary
     reduction  agreements,  distribution of the assets of this Contract may not
     be made before the Owner:

         (a)      attains age 59 1/2;
         (b)      has a severance from employment;
         (c)      dies;
         (d)      becomes disabled; or
         (e)      incurs a financial hardship (limited to contributions only,
                  not earnings).

     The above  restrictions  do not apply with  respect to that  portion of the
     value of the  Contract  that is equal to the  value of the  Contract  as of
     December 31, 1988.

7.   (a)  Notwithstanding  any  provision of this Contract to the contrary,
          the distribution of the Owner's interest in the Contract shall be made
          in accordance  with the  requirements  of IRC Sections  403(b)(10) and
          401(a)(9) and the regulations there under, the provisions of which are
          herein incorporated by reference,  including Section 1.403(b)-3 of the
          Income Tax Regulations.  The portion of this Contract that is equal to
          the undistributed value of the Contract as of December 31, 1986, shall
          be distributed in accordance with the incidental benefit  requirements
          described   in  Q&A-3  of  Section   1.403(b)-3   of  the  Income  Tax
          Regulations.  The required minimum distributions for this Contract may
          be  withdrawn  from  another  IRC  403(b)  contract  of the  Owner  in
          accordance  with  Q&A-4  of  Section  1.403(b)-3  of  the  Income  Tax
          Regulations.

     (b)  If distributions  are made in the form of an annuity on an irrevocable
          basis (except for  acceleration),  then distributions must satisfy the
          requirements  of  Q&A-4 of  Section  1.401(a)(9)-6T  of the  Temporary
          Income Tax Regulations, rather than Paragraphs 7(c), 7(d), 7(e), and 8
          below.

     (c)  The  Owner's  entire  interest  in the  Contract  will  commence to be
          distributed no later than the Owner's  "required  beginning date." The
          Owner's  "required  beginning  date"  will be the  first  day of April
          following  the  later  of:  (i) the  calendar  year in which the Owner
          attains  age 70 1/2,  or (ii) the  calendar  year in which  the  Owner
          retires  from  employment  with  the  employer  maintaining  the  plan
          applicable to this Contract.  The Owner's "first distribution calendar
          year" will be the  calendar  year  immediately  preceding  the Owner's
          required beginning date.

     (d)  The amount to be  distributed  each year,  beginning  with the Owner's
          first  distribution  calendar year and continuing  through the year of
          death,  shall not be less than the  quotient  obtained by dividing the
          value  of the  Contract  as of the  end of the  preceding  year by the
          distribution  period in the Uniform Lifetime Table in Q&A-2 of Section
          1.401(a)(9)-9 of the Income Tax Regulations,  using the Owner's age as
          of his or her  birthday  in the year.  However,  if the  Owner's  sole
          designated  beneficiary  is his or her spouse and such  spouse is more
          than 10 years younger than the Owner, then the distribution  period is
          determined under the Joint and Last Survivor Table in Q&A-3 of Section
          1.401(a)(9)-9 of the Income Tax Regulations,  using the ages as of the
          Owner's and spouse's birthdays in the year.

     (e)  The required minimum distribution for the first distribution  calendar
          year can be made as late as the Owner's  required  beginning date. The
          required  minimum  distribution for any other year must be made by the
          end of such year.


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<PAGE>

8.   (a)  Death On or After Required Distributions Commence. If the Owner dies
          on or after the required  beginning date, the remaining portion of his
          or her 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 remaining interest will be distributed 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  over  the  period   described  in  Paragraph
               8(a)(iii) if longer.

          (ii) If  the  Owner's  sole  designated  beneficiary  is  the  Owner's
               surviving spouse, the remaining interest will be distributed over
               such  spouse's  life or over the period  described  in  Paragraph
               8(a)(iii) if longer.  Any interest  remaining after such spouse's
               death  will be  distributed  over such  spouse's  remaining  life
               expectancy  determined  using the  spouse's  age as of his or her
               birthday  in  the  year  of  the  spouse's  death,   or,  if  the
               distributions  are  being  made  over  the  period  described  in
               Paragraph 8(a)(iii), over such period.

          (iii)If  there  is no  designated  beneficiary,  or if  applicable  by
               operation  of  Paragraph  8(a)(i)  or  8(a)(ii),   the  remaining
               interest  will be  distributed  over the Owner's  remaining  life
               expectancy determined in the year of the Owner's death.

          (iv) The amount to be distributed  each year under Paragraph  8(a)(i),
               8(a)(ii) or 8(a)(iii), beginning with the calendar year following
               the calendar year of the Owner's death, is the quotient  obtained
               by  dividing  the  value  of the  Contract  as of the  end of the
               preceding year by the remaining life expectancy specified in such
               paragraph.  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 or
               Owner's  age,  as the  case  may be,  in the  year  specified  in
               Paragraph  8(a)(i),  8(a)(ii) or  8(a)(iii)  and reduced by 1 for
               each subsequent year.

     (b)  Death Before  Required  Beginning  Date.  If the Owner dies before the
          required   beginning   date,  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 8(b)(iii).

          (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
               8(b)(iii).  If the surviving spouse dies before distributions are
               required to begin,  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 8(b)(iii). If the surviving spouse dies
               after the  distributions  are  required to begin,  any  remaining

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<PAGE>

               interest  will  continue  to be  distributed  over  the  spouse's
               remaining life expectancy determined using the spouse's age as of
               his or her birthday in the year of the spouse's death.

          (iii)If  there  is no  designated  beneficiary,  or if  applicable  by
               operation of Paragraph  8(b)(i) or 8(b)(ii),  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 8(b)(ii)).

          (iv) The amount to be distributed each year under Paragraph 8(b)(i) or
               8(b)(ii) is the  quotient  obtained by dividing  the value of the
               Contract  as of the end of the  preceding  year by the  remaining
               life expectancy  specified in such paragraph.  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   8(b)(i)  or  8(b)(ii)  and  reduced  by  1  for  each
               subsequent year.

     (c)  The "value" of the  Contract  includes  the amount of any  outstanding
          rollover  and transfer  under Q&As-7 and -8 of Section  1.408-8 of the
          Income Tax Regulations.

9.   Notwithstanding  any  provision of this Contract to the contrary that would
     otherwise  limit an  Owner's  election  under this  Contract,  an Owner may
     elect, at any time and in the manner  prescribed by us, to have any portion
     of  an  Eligible  Rollover   Distribution  paid  directly  to  an  Eligible
     Retirement Plan specified by the Owner in a Direct Rollover.

          For the purpose of this paragraph, the following definitions apply:

          (a)     ELIGIBLE ROLLOVER DISTRIBUTION is any distribution of all or
                  any portion of the assets of the Contract, not including:

               (i)  any  distribution  that is one of a series of  substantially
                    equal periodic  payments (not less frequently than annually)
                    made for the life (or life  expectancy)  of the Owner or the
                    joint lives (or joint life expectances) of the Owner and the
                    Owner's designated beneficiary, or for a specified period of
                    ten years or more;
               (ii) any distribution to the extent such distribution is required
                    under IRC Sections 401(a)(9) or 403(b)(10); and
               (iii) any amount that is distributed on account of hardship.

               In  addition,  the  portion  of  any  distribution  that  is  not
               includible  in the gross  income  of the Owner may be  considered
               part of an Eligible  Rollover  Distribution;  provided,  however,
               such portion may be transferred only to an individual  retirement
               account or annuity  described in IRC Section 408(a) or (b), or to
               another  annuity  described  in  Section  403(b)  that  agrees to
               separately   account  for  amounts  so   transferred,   including
               separately  accounting for the portion of such distribution which
               is   includible   in  gross   income  and  the  portion  of  such
               distribution which is not so includible.

          (b) ELIGIBLE RETIREMENT PLAN IS:

               (i)  an annuity described in IRC Section 403(b);
               (ii) an individual  retirement  account  described in IRC Section
                    408(a);
               (iii)an individual  retirement  annuity  described in IRC Section
                    408(b);
               (iv) an  employee's  qualified  trust  described  in IRC  Section
                    401(a) which is exempt from tax under IRC Section 501(a);
               (v)  an annuity plan described in IRC Section 403(a); or
               (vi) an  eligible  deferred  compensation  plan under IRC Section
                    457(b) which is maintained by a state, political subdivision
                    of a state, or any agency or  instrumentality  of a state

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<PAGE>

                    or  political  subdivision  of a state and  which  agrees to
                    separately  account for amounts  transferred  into such plan
                    from this Contract.

          (c)  DIRECT  ROLLOVER  is a payment by us to the  Eligible  Retirement
               Plan specified by the Owner.

          (d)  Owner,  for the purposes of this paragraph,  includes the Owner's
               surviving  spouse and the Owner's  spouse or former spouse who is
               an alternate payee under a qualified domestic relations order, as
               defined in IRC Section 414(p).


10.  This Contract shall be for the exclusive benefit of the Owner or his or her
     beneficiary.   The   Owner's   rights   under   this   Contract   will   be
     non-forfeitable.

11.  We  reserve  the right to amend or  administer  the  Contract  and Rider as
     necessary  to  comply  with the  provisions  of the IRC,  Internal  Revenue
     Service  Regulations or published Internal Revenue Service Rulings. We will
     send a copy of such  amendment to the Owner.  It will be mailed to the last
     post office  address known to us. Any such changes will apply  uniformly to
     all Policies  that are affected and the Owner will have the right to accept
     or reject such changes.

12.  Except in the case of a Contract purchased by a church, no premium payments
     applicable  to  this  Contract  can be made  unless  all  employees  of the
     employer may elect to have the  employer  make  contributions  of more than
     $200 under a salary reduction agreement. For purposes of this paragraph any
     Employee who is a participant in (a), (b) or (c) below may be excluded.

         (a) an eligible deferred compensation plan under IRC Section 457(b);
         (b) a qualified cash or deferred arrangement; or
         (c)  another IRC Section 403(b) annuity.

In addition,  any  non-resident  aliens and students who normally work less than
twenty (20) hours per week may be excluded.


















SIGNED FOR GOLDEN AMERICAN LIFE INSURANCE COMPANY:




      President    /s/Keith Gubbay



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