EXHIBIT (4)(L)



 EXHIBIT (4)(l) 

FORM OF POLICY RIDER (INCOME LINK) 








									
					Home Office located at:				
	 




     A Stock Company (Hereafter called the Company, we, our or us)
				 [4 Mamaroneck Avenue, Harrison, New York 10528]

Adm. Office located at:
 [4333 Edgewood Road N.E. Cedar
Rapids, Iowa 52499]
 [(319) 355-8511]
				

 INCOME LINKSM RIDER 

This rider is issued as a part of the policy (contract) to which it is attached. 

All provisions of the policy that do not conflict with this rider apply to this rider. In the event of any conflict between the provisions of this rider and
the provisions of the policy, the provisions of this rider shall prevail over the provisions of the policy. 
 Rider Data Specification

  

									
	 Policy Number:  
		 		12345		 		
	 Rider Date:  
				03/01/2010		 		
	 Initial Rider Fee Percentage:  
				0.90%		 		
	 Annuitant:  
				John Doe		 		
		 		 	
	 Annuitant’s Issue Age/Sex:  
				65 / Male		 		
	 Annuitant’s Spouse:  
				Jane Doe		 		
	 Annuitant’s Spouse’s Issue Age/Sex:  
		 		65 / Female		 		

 ARTICLE I 
 You
may cancel this rider on or before midnight of the thirtieth calendar day after you received it and no rider fee will be assessed. 
 This rider
provides a minimum withdrawal benefit that guarantees, upon election of a withdrawal option, a series of withdrawals from the policy equal to the withdrawal percentages associated with the elected withdrawal option shown in Article III, applied to
the withdrawal base. The withdrawal base is established for the sole purpose of determining the minimum withdrawal benefit and is not used in calculating the cash surrender value of the policy or other guaranteed benefits. 

If you elect this rider, 100% of your policy value must be in one or more of the designated investment options. 

You can generally transfer between the designated investment options as permitted under your policy; however, you cannot make transfers as provided for in the
policy to a non-designated investment option while this rider is in force. If you wish to make a transfer to a non-designated investment option, this rider must be terminated, as described in Article IV, prior to making the transfer. 

The annuitant’s spouse as of the rider date is hereafter referred to as the annuitant’s spouse. As it pertains to the benefits of this rider, the
annuitant’s spouse cannot be changed. The annuitant’s spouse must be the sole primary beneficiary and/or a joint owner. The only living owners allowed on the policy to which this rider is attached are the annuitant and the annuitant’s
spouse. 
 DEFINITIONS: 
 Terms used that are not
defined in this rider shall have the same meaning as those in your policy. 
 Designated Investment Options 

Investment options authorized for use with this rider and identified by us as designated investment options. 

Income LinkSM Rider Start Date 

The date of the first Income LinkSM rider systematic withdrawal after election of the withdrawal option.


  

					
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 ARTICLE I CONTINUED 

Income LinkSM Rider Systematic Withdrawal 

An amount up to the maximum rider withdrawal amount paid to you based on your election of a withdrawal option and frequency, and designated by us as an Income
LinkSM rider systematic withdrawal. This does not include the minimum required distribution systematic withdrawal. 

Income LinkSM Rider Withdrawal Year 

Each twelve-month period beginning on the Income LinkSM rider start date. 

Rider Anniversary 
 The anniversary of the rider date.

 Rider Fee 
 The fee charged for the benefits under
this rider. The fee will be charged on each rider quarterversary by the Company. 
 Rider Monthiversary 

The same day of the month as the rider date, or the next business day if the New York Stock Exchange is closed. 

Rider Quarter 
 Each three-month period beginning on the
rider date. 
 Rider Quarterversary 
 For each rider
quarter, the same day of the month as the rider date, or the next business day if our Administrative Office or the New York Stock Exchange is closed. 

Rider Withdrawal Amount 
 The maximum annual amount that
can be withdrawn, through Income LinkSM rider systematic withdrawals, from the policy each Income LinkSM rider withdrawal year. 

Rider Year 
 Each twelve-month period beginning on the
rider date. 
 Valuation Period 
 The period of time
from one determination of the value of a subaccount to the next. Such determinations are made when the value of the assets and liabilities of each subaccount is calculated. This is generally the close of business on each day on which the New York
Stock Exchange is open. 
 Withdrawal Base 
 The amount
used to calculate the rider withdrawal amount and the rider fee. This amount cannot be taken as a lump sum. 
 Withdrawal Base Adjustment 

The increase to the withdrawal base due to an automatic step-up or premium addition and/or the decrease resulting from any withdrawal taken other than 1) the
Income LinkSM rider systematic withdrawal or 2) to satisfy a minimum required distribution systematic withdrawal. 

ARTICLE II 
 RIDER FEE 

The rider fee is deducted on each rider quarterversary in arrears. The fee is calculated at issue and at the beginning of each rider quarter for the upcoming
quarter. It will be deducted automatically from each subaccount on a pro rata basis on each rider quarterversary. The initial rider fee percentage is shown on page 1, in the Rider Data Specification section. The rider fee percentage will not change
during the first rider year, and will only change thereafter due to an automatic step-up. You will be notified of any increase in the rider fee percentage. A portion of this fee will also be deducted when the rider is terminated based on the number
of days that have elapsed since the previous rider quarterversary. 

  

					
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 ARTICLE II CONTINUED 

The fee will be adjusted if the withdrawal base is adjusted during the rider quarter. 

The quarterly fee is calculated as follows: 
 Multiply
(1) by (2) by (3). 
  

	1)	Withdrawal Base; 

  

	2)	Rider Fee Percentage; 

  

	3)	Number of days remaining in the rider quarter divided by the number of days within the applicable rider year. 


Please see the Appendix attached to this rider which illustrates how the rider fee is calculated. 

ARTICLE III 
 WITHDRAWAL OPTIONS 

Under this rider, we guarantee that you can receive up to the rider withdrawal amount each Income LinkSM
rider withdrawal year, regardless of the policy value, (either through withdrawals or payments, where payments are equal to the rider withdrawal amount if your policy value equals zero) until the annuitant’s or the annuitant’s
spouse’s death, whichever is later. 
 You can elect one of the withdrawal options shown in the table below: 

Withdrawal Options 
 4.5%
for 7 Income LinkSM rider withdrawal years and 3.5% thereafter 
 5.5% for 6 Income LinkSM rider withdrawal years and 3.5% thereafter 
 6.5% for 5 Income LinkSM rider withdrawal years and 3.5% thereafter 
 7.5% for 4 Income LinkSM rider withdrawal years and 3.5% thereafter 
 8.5% for 3 Income LinkSM rider withdrawal years and 3.5% thereafter 
 9.5% for 2 Income LinkSM rider withdrawal years and 3.5% thereafter 
 Once the withdrawal option is elected, you may choose when
to begin receiving an Income LinkSM rider systematic withdrawal. These withdrawals are available with a frequency of monthly, quarterly, semi-annual, or annual and are based on the withdrawal
option. Prior to the Income LinkSM rider start date, you may change your frequency or the withdrawal option. After the Income LinkSM rider
start date, the withdrawal option cannot be changed, however the Income LinkSM rider systematic withdrawal frequency can be changed and will go into effect the next Income LinkSM rider withdrawal year. Withdrawals prior to age 59 1/2 may be subject to the 10% penalty tax imposed by the IRS. 

Withdrawals will reduce the policy value of the policy to which this rider is attached. If the policy value reaches zero due to an Income LinkSM rider systematic withdrawal, you cannot make subsequent premium payments and all other policy features, benefits and guarantees are no longer available. Also, you will need to request payments by
selecting the amount and frequency in accordance with the policy provisions to which this rider attaches, equal to the rider withdrawal amount. Once the payment amount and frequency are established, they cannot be changed and no additional
withdrawals will be allowed. 
 Please see the Appendix attached to this rider which illustrates how the rider fee is calculated. 

The Income LinkSM rider withdrawal benefit can only be taken as a withdrawal benefit and it does not
increase the policy value. 
 SURVIVAL 
 The benefits
under this rider depend on the annuitant or annuitant’s spouse being alive at the time of withdrawal or guaranteed payment. Proof of survival may be required by the Company. 

RIDER WITHDRAWAL AMOUNT 
 Before the Income LinkSM rider start date, the rider withdrawal amount is zero. On the Income LinkSM rider start date and the beginning of each Income LinkSM rider withdrawal year thereafter, the rider withdrawal amount is equal to the applicable withdrawal option percentage multiplied by the withdrawal base. During any Income LinkSM rider withdrawal year, the remaining rider withdrawal amount may be adjusted (up or down) as described in the Withdrawal Base Adjustment section. 

  

					
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 ARTICLE III CONTINUED 

MINIMUM REQUIRED DISTRIBUTION 
 For a tax-qualified policy,
a withdrawal may be taken to satisfy the IRS minimum required distribution as set forth herein and will not cause an adjustment to the withdrawal base. You must be at least 70 1/2 years old and take your withdrawals systematically as calculated
using: 
  

	 	A)	the living annuitant’s age, or the annuitant’s spouse if the annuitant is deceased, 

  

	 	B)	the IRS Uniform Lifetime table or Joint Life and Survivor table, 

  

	 	C)	the policy value of the base policy to which this rider attaches, and 

  

	 	D)	amounts from the current calendar year (no carry-over from past years). 

 Any withdrawal taken during a
calendar year will reduce the amount needed to satisfy the minimum required distribution. These withdrawals may be withdrawn without causing an adjustment to your withdrawal base, provided they are taken as systematic payouts as described below.

 Before the Income LinkSM rider start date, any minimum required distribution, as calculated in this
section, must be withdrawn using a systematic minimum required distribution payout option, which is a systematic payout of modal payments on an annualized basis with a final non-modal payment, if necessary. This systematic payout option is available
on a monthly, quarterly, semi-annual, or annual basis. Any change to the frequency will go into effect on the next systematic payout option anniversary. Once you stop a systematic payout option, you cannot start a new one until one year from the
date of the previous systematic payout option anniversary. 
 After the Income LinkSM rider start date,
any minimum required distribution, as calculated in this section, must be withdrawn using the Income LinkSM rider systematic minimum required distribution payout option with a final non-modal
payment, if necessary. 
 WITHDRAWAL BASE 
 The
withdrawal base is used to calculate the rider withdrawal amount and the rider fee. On the rider date, the initial withdrawal base is equal to the policy value (less any premium enhancements if the rider is added in the first policy year). During
any Income LinkSM rider withdrawal year, the withdrawal base is increased or decreased by any withdrawal base adjustments. 

On each rider anniversary, the withdrawal base will be set to the greatest of: 
  

	 	1)	The current withdrawal base; 

  

	 	2)	The policy value on the rider anniversary; or 

  

	 	3)	The highest policy value on a rider monthiversary for the current rider year. 

 Item 3) above will be zero
if there is a negative withdrawal base adjustment in the current rider year. 
 AUTOMATIC STEP-UP FEATURE 

The rider withdrawal base receives an automatic step-up on the rider anniversary if the withdrawal base is set equal to the policy value or the highest policy
value on a rider monthiversary. Any remaining rider withdrawal amount will be increased by the same percentage that the withdrawal base is increased due to the automatic step-up. This feature does not require the termination of the existing rider.
This rider will continue with the same rider date and features. Following the first rider anniversary, the rider fee percentage may be increased due to an automatic step-up, but will not increase more than [0.75%] from the initial rider fee
percentage shown on page 1. 
 You have the right to reject an automatic step-up within [30] days following a rider anniversary, if the rider fee percentage
increases. If you reject an automatic step-up, you must notify us in a manner which is acceptable to us, however you are eligible for future automatic step-ups. Changes as a result of the automatic step-up feature will be reversed. Any increase in
the rider fee percentage will also be reversed, and the withdrawal base will be set to the withdrawal base prior to the automatic step-up. 
 WITHDRAWAL
BASE ADJUSTMENTS 
 An Income LinkSM rider systematic withdrawal or a minimum required distribution
systematic withdrawal will not reduce the withdrawal base. 

  

					
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		(4)		(Income-Joint)









 ARTICLE III CONTINUED. 

The withdrawal base is increased by the dollar amount of any premium additions (not including any premium enhancements) and by an automatic step-up as
described in the Automatic Step-Up Feature section. Any withdrawal (other than the Income LinkSM rider systematic withdrawal or a minimum required distribution systematic withdrawal), will
decrease the withdrawal base as described below. 
 The withdrawal base is reduced by the greater of 1) and 2), where: 

 

	1)	is the amount of the withdrawal that is not an Income LinkSM rider systematic withdrawal or a minimum required distribution systematic withdrawal; and


  

	2)	is the result of (A multiplied by B), divided by C, where: 

  

	 	A)	is the amount in 1) above; 

  

	 	B)	is the withdrawal base prior to the withdrawal; and 

  

	 	C)	is the policy value prior to the withdrawal. 

 During any Income LinkSM rider withdrawal year, if there is a withdrawal base adjustment, the remaining rider withdrawal amount and the Income LinkSM rider systematic
withdrawal amount will increase or decrease by the same percentage as the withdrawal base. 
 ARTICLE IV 

CONTINUATION 
 In the case of spousal joint owners where
one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider. In the case of spousal joint owners where one spouse is the
annuitant, if the spouse who is the annuitant dies and the surviving spouse is the sole beneficiary, this rider continues until the death of the surviving spouse. 

ANNUITIZATION 
 On the maximum annuity commencement date,
as described in your policy, you will have the option to receive lifetime income payments that are no less than your rider withdrawal amount each year. This option will also guarantee that the sum of all income payments received over time will equal
or exceed the policy value on the maximum annuity commencement date. If the annuitant or annuitant’s spouse should die before the sum of all income payments received equals or exceeds the policy value on the maximum annuity commencement date,
the annuitant’s beneficiary will receive a final payment equal to the difference. 
 TERMINATION 

This rider will terminate upon the earliest of: 
  

	1)	the date the policy to which this rider is attached terminates; 

  

	2)	the date the policy to which this rider is attached is assigned or if the owner is changed without our approval; 

  

	3)	the later of the annuitant’s or annuitant’s spouse’s death; 

  

	4)	the date you elect to receive annuity payments under your policy; and 

  

	5)	the date you notify us in writing of your intention to terminate this rider (this date must be after the [fifth] rider anniversary). 


Termination of the rider will result in the loss of all benefits provided by the rider. 

Signed for us at our home office. 

					
	



				




					


  

					
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 APPENDIX 

The quarterly fee is calculated as follows: 

Multiply (1) by (2) by (3) where: 
  

	1)	Withdrawal Base 

  

	2)	Rider fee percentage; 

  

	3)	Number of days in the rider quarter divided by the number of days within the applicable rider year 

 The fee
adjustment for Withdrawal Base Adjustments is calculated as follows: 
 Multiply (1) by (2) by (3) where: 

 

	1)	Withdrawal base change (i.e. withdrawal base after the transaction minus the withdrawal base before the transaction) 

  

	2)	Rider fee percentage; 

  

	3)	Number of days remaining in the rider quarter divided by the number of days within the applicable rider year 


The following 4 examples show sample calculations based on the following hypothetical assumptions: 

 

	 	•	 	Rider fee percentage is 0.90%. Your actual rider fee percentage may be different. 

  

	 	•	 	Rider year is not a leap year. 

 Example 1: Calculation at rider issue for first quarter fee assuming an
initial withdrawal base of $100,000. 
 = 100,000 * .009 * (91/365)

= 900 * (91/365)
 = $224.38 

Example 2: Calculation for first quarter fee assuming initial withdrawal base from Example 1 above, plus adjustment for additional
premium payment of $10,000 made with 20 days remaining in the first rider quarter. The withdrawal base change and total transaction amount equal $10,000. 

Fee adjustment as follows: 
 = 10,000 * 0.009 *
(20/365)
 = 90 * (20/365)
 =
$4.93 
 Total fee assessed on first rider quarterversary (assuming no further rider fee adjustments): 

= $4.93 + $224.38 
 = $229.31 

Example 3: Calculation for second quarter fee at beginning of second rider quarter, assuming withdrawal base of $110,000. 

= 110,000 * 0.009 * (91/365)
 =
990 * (91/365)
 = $246.82 

  

					
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 Example 4: Calculation for second quarter fee assuming beginning withdrawal base as in Example 3 above,
plus adjustments for a gross partial withdrawal of $10,000 taken with 40 days remaining in the second rider quarter. Assumes a gross partial withdrawal is a non-Income LinkSM rider systematic
withdrawal, or a non-Minimum Required Distribution systematic withdrawal, policy value of $97,000 prior to the transaction and change in withdrawal base as follows: 

Withdrawal Base Adjustment = Max (gross partial withdrawal, gross partial withdrawal* Withdrawal Base prior to the gross partial withdrawal / Policy
Value before the gross partial withdrawal) = Max [10,000, 10,000 * 110,000 / 97,000] = Max (10,000, 11,340.21) = $11,340.21 
 Fee adjustment as
follows: 
 = -11,340.21 * 0.009 * (40/365)

= -102.06 * (40/365)
 = -5,409.84
* 243/10,000 * (40/365)
 = $-11.18 
 Total fee
assessed on second rider quarterversary (assuming no further rider fee adjustments): 
 = 246.82 - 11.18 

= $235.64 
 The new Withdrawal Base = $110,000 -
$11,340.21 = $98,659.79 

  

					
	 RGMB 39 0110 (IJ)(NY)
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					Home Office located at:				
	 




     A Stock Company (Hereafter called the Company, we, our or us)
				 [4 Mamaroneck Avenue, Harrison, New York 10528]

Adm. Office located at:
 [4333 Edgewood Road N.E. Cedar
Rapids, Iowa 52499]
 [(319) 355-8511]
				

 INCOME LINKSM RIDER 

This rider is issued as a part of the policy (contract) to which it is attached. 

All provisions of the policy that do not conflict with this rider apply to this rider. In the event of any conflict between the provisions of this rider and
the provisions of the policy, the provisions of this rider shall prevail over the provisions of the policy. 
 Rider Data Specification

  

									
	 Policy Number:  
		 		12345		 		
	 Rider Date:  
				03/01/2010		 		
	 Initial Rider Fee Percentage:  
				0.90%		 		
	 Annuitant:  
				John Doe		 		
		 		 	
	 Annuitant’s Issue Age/Sex:  
		 		65 / Male		 		

 ARTICLE I 
 You
may cancel this rider on or before midnight of the thirtieth calendar day after you received it and no rider fee will be assessed. 
 This rider
provides a minimum withdrawal benefit that guarantees, upon election of a withdrawal option, a series of withdrawals from the policy equal to the withdrawal percentages associated with the elected withdrawal option shown in Article III, applied to
the withdrawal base. The withdrawal base is established for the sole purpose of determining the minimum withdrawal benefit and is not used in calculating the cash surrender value of the policy or other guaranteed benefits. 

If you elect this rider, 100% of your policy value must be in one or more of the designated investment options. 

You can generally transfer between the designated investment options as permitted under your policy; however, you cannot make transfers as provided for in the
policy to a non-designated investment option while this rider is in force. If you wish to make a transfer to a non-designated investment option, this rider must be terminated, as described in Article IV, prior to making the transfer. 

DEFINITIONS: 
 Terms used that are not defined in this
rider shall have the same meaning as those in your policy. 
 Designated Investment Options 

Investment options authorized for use with this rider and identified by us as designated investment options. 

Income LinkSM Rider Start Date 

The date of the first Income LinkSM rider systematic withdrawal after election of the withdrawal option.

 Income LinkSM Rider Systematic Withdrawal 

An amount up to the maximum rider withdrawal amount paid to you based on your election of a withdrawal option and frequency, and designated by us as an Income
LinkSM rider systematic withdrawal. This does not include the minimum required distribution systematic withdrawal. 

Income LinkSM Rider Withdrawal Year 

Each twelve-month period beginning on the Income LinkSM rider start date. 

  

					
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 ARTICLE I CONTINUED 

Rider Anniversary 
 The anniversary of the rider date. 

Rider Fee 
 The fee charged for the benefits under this
rider. The fee will be charged on each rider quarterversary by the Company. 
 Rider Monthiversary 

The same day of the month as the rider date, or the next business day if the New York Stock Exchange is closed. 

Rider Quarter 
 Each three-month period beginning on the
rider date. 
 Rider Quarterversary 
 For each rider
quarter, the same day of the month as the rider date, or the next business day if our Administrative Office or the New York Stock Exchange is closed. 

Rider Withdrawal Amount 
 The maximum annual amount that
can be withdrawn, through Income LinkSM rider systematic withdrawals, from the policy each Income LinkSM rider withdrawal year. 

Rider Year 
 Each twelve-month period beginning on the
rider date. 
 Valuation Period 
 The period of time
from one determination of the value of a subaccount to the next. Such determinations are made when the value of the assets and liabilities of each subaccount is calculated. This is generally the close of business on each day on which the New York
Stock Exchange is open. 
 Withdrawal Base 
 The amount
used to calculate the rider withdrawal amount and the rider fee. This amount cannot be taken as a lump sum. 
 Withdrawal Base Adjustment 

The increase to the withdrawal base due to an automatic step-up or premium addition and/or the decrease resulting from any withdrawal taken other than 1) the
Income LinkSM rider systematic withdrawal or 2) to satisfy a minimum required distribution systematic withdrawal. 

ARTICLE II 
 RIDER FEE 

The rider fee is deducted on each rider quarterversary in arrears. The fee is calculated at issue and at the beginning of each rider quarter for the upcoming
quarter. It will be deducted automatically from each subaccount on a pro rata basis on each rider quarterversary. The initial rider fee percentage is shown on page 1, in the Rider Data Specification section. The rider fee percentage will not change
during the first rider year, and will only change thereafter due to an automatic step-up. You will be notified of any increase in the rider fee percentage. A portion of this fee will also be deducted when the rider is terminated based on the number
of days that have elapsed since the previous rider quarterversary. 
 The fee will be adjusted if the withdrawal base is adjusted during the rider quarter.

 The quarterly fee is calculated as follows: 
 Multiply
(1) by (2) by (3). 
  

	1)	Withdrawal Base; 

  

	2)	Rider Fee Percentage; 

  

	3)	Number of days remaining in the rider quarter divided by the number of days within the applicable rider year. 


Please see the Appendix attached to this rider which illustrates how the rider fee is calculated. 

  

					
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		(2)		(Income-Single)









 ARTICLE III 

WITHDRAWAL OPTIONS 
 Under this rider, we guarantee that
you can receive up to the rider withdrawal amount each Income LinkSM rider withdrawal year, regardless of the policy value, (either through withdrawals or payments, where payments are equal to the
rider withdrawal amount if your policy value equals zero) until the annuitant’s death. 
 You can elect one of the withdrawal options shown in the
table below: 
 Withdrawal Options 

5.0% for 7 Income LinkSM rider withdrawal years and 4.0% thereafter 

6.0% for 6 Income LinkSM rider withdrawal years and 4.0% thereafter 

7.0% for 5 Income LinkSM rider withdrawal years and 4.0% thereafter 

8.0% for 4 Income LinkSM rider withdrawal years and 4.0% thereafter 

9.0% for 3 Income LinkSM rider withdrawal years and 4.0% thereafter 

10.0% for 2 Income LinkSM rider withdrawal years and 4.0% thereafter 

Once the withdrawal option is elected, you may choose when to begin receiving an Income LinkSM rider
systematic withdrawal. These withdrawals are available with a frequency of monthly, quarterly, semi-annual, or annual and are based on the withdrawal option chosen. Prior to the Income LinkSM
rider start date, you may change your frequency or the withdrawal option. After the Income LinkSM rider start date, the withdrawal option cannot be changed, however the Income LinkSM rider systematic withdrawal frequency can be changed and will go into effect the next Income LinkSM rider withdrawal year. Withdrawals prior to
age 59 1/2 may be subject to the 10% penalty tax, imposed by the IRS. 
 Withdrawals will reduce the policy value of the policy to which this rider is
attached. If the policy value reaches zero due to an Income LinkSM rider systematic withdrawal, you cannot make subsequent premium payments and all other policy features, benefits and guarantees
are no longer available. Also, you will need to request payments by selecting the amount and frequency in accordance with the policy provisions to which this rider attaches, equal to the rider withdrawal amount. Once the payment amount and frequency
are established, they cannot be changed and no additional withdrawals will be allowed. 
 Please see the Appendix attached to this rider which illustrates
how the rider fee is calculated. 
 The Income LinkSM rider withdrawal benefit can only be taken as a
withdrawal benefit and it does not increase the policy value. 
 SURVIVAL 

The benefits under this rider depend on the annuitant being alive at the time of withdrawal or guaranteed payment. Proof of survival may be required by the
Company. 
 RIDER WITHDRAWAL AMOUNT 
 Before the Income
LinkSM rider start date, the rider withdrawal amount is zero. On the Income LinkSM rider start date and the beginning of each Income LinkSM rider withdrawal year thereafter, the rider withdrawal amount is equal to the applicable withdrawal option percentage multiplied by the withdrawal base. During any Income LinkSM rider withdrawal year, the remaining rider withdrawal amount may be adjusted (up or down) as described in the Withdrawal Base Adjustment section. 

MINIMUM REQUIRED DISTRIBUTION 
 For a tax-qualified
policy, a withdrawal may be taken to satisfy the IRS minimum required distribution as set forth herein and will not cause an adjustment to the withdrawal base. You must be at least 70 1/2 years old and take your withdrawals systematically as
calculated using: 
  

	 	A)	the living annuitant’s age, 

  

	 	B)	the IRS Uniform Lifetime table or Joint Life and Survivor table, 

  

	 	C)	the policy value of the base policy to which this rider attaches, and 

  

	 	D)	amounts from the current calendar year (no carry-over from past years). 


  

					
	 RGMB 39 0110 (IS)(NY)
		(3)		(Income-Single)









 ARTICLE III CONTINUED 

Any withdrawal taken during a calendar year will reduce the amount needed to satisfy the minimum required distribution. These withdrawals may be withdrawn
without causing an adjustment to your withdrawal base, provided they are taken as systematic payouts as described below. 
 Before the Income LinkSM rider start date, any minimum required distribution, as calculated in this section, must be withdrawn using a systematic minimum required distribution payout option, which is a systematic payout of
modal payments on an annualized basis with a final non-modal payment, if necessary. This systematic payout option is available on a monthly, quarterly, semi-annual, or annual basis. Any change to the frequency will go into effect on the next
systematic payout option anniversary. Once you stop a systematic payout option, you cannot start a new one until one year from the date of the previous systematic payout option anniversary. 

After the Income LinkSM rider start date, any minimum required distribution, as calculated in this
section, must be withdrawn using the Income LinkSM rider systematic minimum required distribution payout option with a final non-modal payment, if necessary. 

WITHDRAWAL BASE 
 The withdrawal base is used to calculate
the rider withdrawal amount and the rider fee. On the rider date, the initial withdrawal base is equal to the policy value (less any premium enhancements if the rider is added in the first policy year). During any Income LinkSM rider withdrawal year, the withdrawal base is increased or decreased by any withdrawal base adjustments. 

On each rider anniversary, the withdrawal base will be set to the greatest of: 
  

	1)	The current withdrawal base; 

  

	2)	The policy value on the rider anniversary; or 

  

	3)	The highest policy value on a rider monthiversary for the current rider year. 

 Item 3) above will be zero
if there is a negative withdrawal base adjustment in the current rider year. 
 AUTOMATIC STEP-UP FEATURE 

The rider withdrawal base receives an automatic step-up on the rider anniversary if the withdrawal base is set equal to the policy value or the highest policy
value on a rider monthiversary. Any remaining rider withdrawal amount will be increased by the same percentage that the withdrawal base is increased due to the automatic step-up. This feature does not require the termination of the existing rider.
This rider will continue with the same rider date and features. Following the first rider anniversary, the rider fee percentage may be increased due to an automatic step-up, but will not increase more than [0.75%] from the initial rider fee
percentage shown on page 1. 
 You have the right to reject an automatic step-up within [30] days following a rider anniversary, if the rider fee percentage
increases. If you reject an automatic step-up, you must notify us in a manner which is acceptable to us, however you are eligible for future automatic step-ups. Changes as a result of the automatic step-up feature will be reversed. Any increase in
the rider fee percentage will also be reversed, and the withdrawal base will be set to the withdrawal base prior to the automatic step-up. 
 WITHDRAWAL
BASE ADJUSTMENTS 
 An Income LinkSM rider systematic withdrawal or a minimum required distribution
systematic withdrawal will not reduce the withdrawal base. 
 The withdrawal base is increased by the dollar amount of any premium additions (not including
any premium enhancements) and by an automatic step-up as described in the Automatic Step-Up Feature section. Any withdrawal (other than the Income LinkSM rider systematic withdrawal or a minimum
required distribution systematic withdrawal), will decrease the withdrawal base as described below. 

  

					
	 RGMB 39 0110 (IS)(NY)
		(4)		(Income-Single)









 ARTICLE III CONTINUED 

The withdrawal base is reduced by the greater of 1) and 2), where: 
  

	l)	is the amount of the withdrawal that is not an Income LinkSM rider systematic withdrawal or a minimum required distribution systematic withdrawal; and


  

	2)	is the result of (A multiplied by B), divided by C, where: 

  

	 	A)	is the amount in 1) above; 

  

	 	B)	is the withdrawal base prior to the withdrawal; and 

  

	 	C)	is the policy value prior to the withdrawal. 

 During any Income LinkSM rider withdrawal year, if there is a withdrawal base adjustment, the remaining rider withdrawal amount and the Income LinkSM rider systematic
withdrawal amount will increase or decrease by the same percentage as the withdrawal base. 
 ARTICLE IV 

CONTINUATION 
 In the case of spousal joint owners where
one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider. In the case of spousal joint owners where one spouse is the
annuitant, if the spouse who is the annuitant dies, this rider will terminate. 
 In the case of non-spousal joint owners where an owner who is not the
annuitant dies, the surviving owner (who is also the sole designated beneficiary) may elect to receive lifetime income payments under this rider instead of receiving any benefits applicable to the policy. The lifetime income payments must begin no
later than 1 year after the owner’s death and will be equal to the rider withdrawal amount divided by the number of payments made per year. Once the payments begin, no additional premium payments will be accepted and no additional withdrawals
will be paid. 
 ANNUITIZATION 
 On the maximum annuity
commencement date, as described in your policy, you will have the option to receive lifetime income payments that are no less than your rider withdrawal amount each year. This option will also guarantee that the sum of all income payments received
over time will equal or exceed the policy value on the maximum annuity commencement date. If the annuitant should die before the sum of all income payments received equals or exceeds the policy value on the maximum annuity commencement date, the
annuitant’s beneficiary will receive a final payment equal to the difference. 
 TERMINATION 

This rider will terminate upon the earliest of: 
  

	1)	the date the policy to which this rider is attached terminates; 

  

	2)	the date the policy to which this rider is attached is assigned or if the owner is changed without our approval; 

  

	3)	the annuitant’s death; 

  

	4)	the date you elect to receive annuity payments under your policy; and 

  

	5)	the date you notify us in writing of your intention to terminate this rider (this date must be after the[fifth] rider anniversary). 


Termination of the rider will result in the loss of all benefits provided by the rider. 

Signed for us at our home office. 
  

			
	



		






  

					
	 RGMB 39 0110 (IS)(NY)
		(5)		(Income-Single)









 APPENDIX 

The quarterly fee is calculated as follows: 

Multiply (1) by (2) by (3) where: 
  

	1)	Withdrawal Base 

  

	2)	Rider fee percentage; 

  

	3)	Number of days in the rider quarter divided by the number of days within the applicable rider year 

 The fee
adjustment for Withdrawal Base Adjustments is calculated as follows: 
 Multiply (1) by (2) by (3) where: 

 

	1)	Withdrawal base change (i.e. withdrawal base after the transaction minus the withdrawal base before the transaction) 

  

	2)	Rider fee percentage; 

  

	3)	Number of days remaining in the rider quarter divided by the number of days within the applicable rider year 

  

	The	following 4 examples show sample calculations based on the following hypothetical assumptions: 

  

	 	•	 	Rider fee percentage is 0.90%. Your actual rider fee percentage may be different. 

  

	 	•	 	Rider year is not a leap year. 

 Example 1: Calculation at rider issue for first quarter fee assuming an
initial withdrawal base of $100,000. 
 = 100,000 * .009 * (91/365)

= 900 * (91/365)
 = $224.38 

Example 2: Calculation for first quarter fee assuming initial withdrawal base from Example 1 above, plus adjustment for additional premium payment of
$10,000 made with 20 days remaining in the first rider quarter. The withdrawal base change and total transaction amount equal $10,000. 
 Fee adjustment as
follows: 
 = 10,000 * 0.009 * (20/365)

= 90 * (20/365)
 = $4.93 

Total fee assessed on first rider quarterversary (assuming no further rider fee adjustments): 

= $4.93 + $224.38 
 = $229.31 

Example 3: Calculation for second quarter fee at beginning of second rider quarter, assuming withdrawal base of $110,000. 

= 110,000 * 0.009 * (91/365)
 =
990 * (91/365)
 = $246.82 

  

					
	 RGMB 39 0110 (IS)(NY)
		(6)		(Income-Single)









 Example 4: Calculation for second quarter fee assuming beginning withdrawal base as in Example 3 above,
plus adjustments for a gross partial withdrawal of $10,000 taken with 40 days remaining in the second rider quarter. Assumes a gross partial withdrawal is a non-Income LinkSM rider systematic
withdrawal, or a non-Minimum Required Distribution systematic withdrawal, policy value of $97,000 prior to the transaction and change in withdrawal base as follows: 

Withdrawal Base Adjustment = Max (gross partial withdrawal, gross partial withdrawal* Withdrawal Base prior to the gross partial withdrawal /
Policy Value before the gross partial withdrawal) = Max [10,000, 10,000 * 110,000 / 97,000] = Max (10,000, 11,340.21) = $11,340.21 
 Fee
adjustment as follows: 
 = -11,340.21 * 0.009 * (40/365)

= -102.06 * (40/365)
 = $-11.18

 Total fee assessed on second rider quarterversary (assuming no further rider fee adjustments): 

= 246.82 - 11.18 
 = $235.64 

The new Withdrawal Base = $110,000 - $11,340.21 = $98,659.79 

  

					
	 RGMB 39 0110 (IS)(NY)
		(7)		(Income-Single)