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                                                 EXHIBIT 4(d)

GOLDEN AMERICAN                                   Individual Retirement
LIFE INSURANCE COMPANY                            Annuity Rider
A stock domiciled in Wilmington, Delaware
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   On the basis of the application for the Contract to which this Rider
   is attached, this Contract is issued as an Individual Retirement
   Annuity ("IRA") intended to qualify as such under Section 408(b) of
   the Internal Revenue Code, as amended (the "Code").  This Contract is
   established for the exclusive benefit of the Owner and the
   beneficiaries named.

   In the event of any conflict between the provisions of this Rider and
   the Contract to which it is attached, the provisions of this Rider
   will control.  Golden American Life Insurance Company of, ("Golden
   American"), reserves the right to amend or administer the Contract and
   Rider as necessary to comply with applicable tax requirements.  Any such
   change will apply uniformily to all contracts that are affected and the
   Owner will have the right to accept or reject such changes.

CONTRIBUTIONS

   Except in the case of a rollover contribution or a contribution made
   in accordance with the terms of a simplified employee pension ("SEP"),
   no contributions will be accepted unless they are in cash, and the
   total of such contributions will not exceed $2,000 for any taxable
   year.

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

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

NONFORFEITABILITY AND NONTRANSFERABILITY

   The Owner's IRA account will be 100% nonforfeitable at all times and
   will be maintained for the exclusive benefit of the Owner and the
   beneficiaries named.  This IRA may not be attached or alienated except
   where permitted by law.

   The Owner may not transfer ownership of any part or all of this IRA at
   any time, or pledge any part of it or use any part of it as
   collateral.

ROLLOVERS

   The Owner may make rollover premium purchase payments under the IRA as
   permitted by Section 402(c), 403(a)(4), 403(b)(8), 408(p)(7) or
   408(d)(3).  The Insurer may require that the Owner furnish
   documentation that a rollover premium purchase payment qualifies as a
   rollover under the Code.

SIMPLIFIED EMPLOYEE PENSIONS

   This IRA will accept premium purchase payments made on behalf of the
   Owner by the Owner's employer pursuant to a simplified employee
   pension plan ("SEP") under Code Section 408(k).


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MINIMUM DISTRIBUTION RULES

   (a) IRA required minimum annual distributions must commence to the
       Owner no later than April 1st of the calendar year following the
       calendar year in which the Owner attains age 70 1/2.  The method
       of distribution elected must insure that the entire interest of
       the Owner must be distributed by that date.  Alternatively, the
       distribution method elected must commence by that date and
       provide that the Owner's entire interest be distributed over a
       period not to exceed:

       (i)  the life expectancy of the Owner or the joint and last
            survivor expectancy of the Owner and the designated
            beneficiaries; or,
       (ii) a period certain not in excess of the life expectancy of
            the Owner or the joint and last survivor expectancy of the
            Owner and the designated beneficiaries.

       All distributions made hereunder will be made in accordance with
       the requirements of section 401(a) (9) of the Code, including the
       incidental death benefit requirements of section 401(a) (9) (G)
       of the Code, and the regulations thereunder, including the
       minimum distribution incidental benefit requirement of section
       1.401(a) (9)-2 of the Proposed Income Tax Regulations.

       In addition, payments must be either nonincreasing or they may
       increase only as provided in Q&A F-3 of section 1.401(a) (9)-1 of
       the Proposed Income Tax Regulations.

   (b) All payments are to be made in equal annual installments,
       except where a cashout accelerates payment.  There is no account
       balance, which would vary from year to year, as in a 408(a) IRA.

   (c) Life expectancy is computed by use of the expected return
       multiples in Tables V and VI of section 1.72-9 of the Income Tax
       Regulations.  Unless otherwise elected by the individual by the
       time distributions are required to begin, life expectancies will
       be recalculated annually.  Such election will be irrevocable by
       the individual and will apply to all subsequent years.  The life
       expectancy of non-spouse beneficiary may not be recalculated.
       Instead, life expectancy will be calculated using the attained
       age of such beneficiary during the calendar year in which the
       beneficiary attains age 70 1/2, and payments for subsequent years
       will be calculated based on such life expectancy reduced by one
       for each calendar year which has elapsed since the calendar year
       life expectancy was first calculated.

   (d) In the event the Owner dies before distribution of his or her
       interest commences under this IRA, 100% of the balance under the
       IRA will be distributed to the beneficiaries named.  Distribution
       will be completed no later than the last day of the calendar year
       in which the fifth anniversary of the Owner's death occurs.  If
       the individual's interest is payable to a designated beneficiary,
       then the entire interest of the individual may be distributed
       over the life or over a period certain not greater than the life
       expectancy of the designated beneficiary commencing on or before
       December 31 of the calendar year immediately following the
       calendar year in which the individual died.  The designated
       beneficiary may elect at any time to receive greater payments.

   (e) In the event the Owner dies after the commencement of benefits
       to him under this IRA, distribution of the remaining benefits
       under the IRA will be made to the beneficiaries named in a method
       at least as rapid as that in effect as of the date of the Owner's
       death.  Commencement of distributions under this section to the
       beneficiaries must be no later than the last day of the calendar
       year in which occurs the first anniversary of the Owner's death.

   (f) The provisions of (d) and (e) will not apply where the
       beneficiary is the Owner's surviving spouse.  The surviving
       spouse may elect to delay commencement of required distributions
       until the December 31st of the calendar year in which the
       deceased Owner would have attained age 70 1/2.  Alternatively,
       the surviving spouse may elect to rollover the entire balance of
       the deceased Owner's IRA to the surviving spouse's own IRA.

       Life expectancy is computed by use of the expected return
       multiples in Tables V and VI of section 1.72-9 of the Income Tax
       Regulations.  For purposes of distributions beginning after the
       individual's death, unless otherwise elected by the surviving
       spouse by the time distributions are required to begin, life
       expectancies will be recalculated annually.

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MINIMUM DISTRIBUTION RULES (CONTINUED)

       Such election will be irrevocable by the surviving
       spouse and will apply to all subsequent years.  In
       the case of any other designated beneficiary, life
       expectancies will be calculated using the attained
       age of such beneficiary during the calendar year
       in which distributions are required to begin
       pursuant to this section, and payments for any
       subsequent calendar year will be calculated based
       on such life expectancy reduced by one for each
       calendar year which has elapsed since the calendar
       year life expectancy was first calculated.

       Distributions under this section are considered to
       have begun if distributions are made on account of
       the individual reaching his or her required
       beginning date or if prior to the required
       beginning date distributions irrevocably commence
       to an individual over a period permitted and in an
       annuity form acceptable under section 1.401(a) (9)
       of the Regulations.

   (g) The designated beneficiary may elect to receive
       greater payments than those required under this
       section.  If there is more than one beneficiary,
       the designated beneficiary will be that person
       with the shortest life expectancy for the purposes
       of determining the distribution period.
   (h) For purposes of this Section, any amounts paid
       to a minor child of the Owner will be treated as
       having been paid to the surviving spouse if the
       remainder of the IRA is payable to the surviving
       spouse when the child attains the age of majority.

REPORTS

       The issuer of an individual retirement annuity
       will furnish annual calendar year reports
       concerning the status of the annuity.


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