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                                                 EXHIBIT 4(h)

   GOLDEN AMERICAN LIFE INSURANCE COMPANY
    1001 JEFFERSON STREET, SUITE 400, WILMINGTON, DE 19801

                             ROTH


              INDIVIDUAL RETIREMENT ANNUITY RIDER


The following language amends and takes precedence over
contrary language in the Contract to which it is attached.

All references in this rider to:
 IRC or Code means the Internal Revenue Code of 1986 as
 amended and all rules and regulations thereunder.
 Contract means the policy, certificate or contract to which
 this rider is attached.
 Owner means the person ("insured" or "annuitant") covered by
 the contract.

1.     This  Contract  may not be transferred, sold,  assigned,
 discounted or pledged as collateral:
 (a)for a loan;
 (b)as security for the performance of an obligation; or
 (c)for any other purpose;
 to any person other than to us under surrender or settlement.

2.   The premiums applicable to this Contract will be applied
 to accumulate a retirement saving fund for the
 annuitant/Owner.

3.   All contributions shall be in cash and the total of all
 contributions shall not exceed $2,000 for any taxable year,
 except  in  the  case of a rollover contribution which meets
 the requirements of IRC Section 408(d)(3) and which is:
 (a)from another ROTH IRA [as defined in IRC Section 408A(b)];
 (b)from an individual retirement account [as defined in IRC
 Section 408(a)]; or
 (c)from an individual retirement annuity [as defined in IRC
 Section 408(b)];

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

4.   Conversion of an individual retirement account or an
 individual retirement annuity to a ROTH IRA shall be treated
 as a distribution from an individual retirement plan (other
 than a ROTH IRA) maintained for the benefit of an individual
 which is contributed to a ROTH IRA maintained for the benefit
 of such individual in a rollover contribution qualifying
 under IRC Section 408(d)(3).

5.   All distributions made under this Contract, after the
 Owner's death, shall be made in accordance with the
 requirements of IRC Section 401(a)(9) including any
 regulations under that Section. The above Section and
 regulations are incorporated by reference.

6.   No  provision of this Contract or any supplementary
 contract issued upon the death of the Owner in exchange for
 this Contract will apply where it permits or provides for
 settlement of such amount in any manner  other than a
 complete distribution of the Owner's entire interest by
 December 31 of the calendar year containing the fifth
 anniversary of the Owner's death, except to the extent that:




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6.   Continued

     (a)  If  the  Owner's interest is payable to a designated
     beneficiary,  then the entire interest of the Owner may be
     distributed over the life of such beneficiary, or over a
     period not extending beyond the life expectancy of such
     designated beneficiary, provided that distributions start
     by December 31st of the year following the year of the
     Owner's death.  If the beneficiary is the Owner's
     surviving  spouse,  distribution  is  not  required to
     begin before December 31st of the year in which the Owner
     would have turned 70 1/2.

     (b)  If the designated beneficiary is the Owner's
     surviving spouse, the spouse may treat the Contract as his
     or her own individual retirement arrangement (IRA).  This
     election will be deemed to have been made if the spouse:

    (i)   makes a regular IRA contribution to the Contract;

    (ii)  makes a rollover to or from such Contract;

    (iii) fails to elect either of the provisions in Sections
 6 or 6(a) above.


7. Life expectancy is computed by use of the expected return
   multiples in Section 1.72-9 of the Treasury Regulations.
   For  purposes of distributions beginning after the Owner's
   death,  unless otherwise elected by the surviving  spouse
   by  the  time  distributions  are  required to begin,  life
   expectancies shall be recalculated annually.  An election
   not to recalculate shall be irrevocable by the surviving
   spouse and shall apply to all subsequent years.

   The life expectancy of a non-spouse beneficiary shall 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 shall 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.

8. This  Contract  will be for the exclusive benefit of the
   Owner or his or her beneficiary.  The entire interest of
   the Owner in this Contract will be nonforfeitable.

9. We will furnish annual calendar year reports concerning the
   status of this Contract, including information related to
   any distribution from the Contract.

10.We  may amend this Contract to conform to the provisions of
   the IRC,  Internal Revenue Regulations  or published
   Internal Revenue Rulings.









President: /s/ Terry L. Kendall  Secretary: /s/ Myles R. Tashman





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