<PAGE>

                                                                    Exhibit 4(g)

Kemper Investors Life Insurance Company

AMENDMENT TO CONTRACT TO QUALIFY A ROTH INDIVIDUAL RETIREMENT ANNUITY ("ROTH
IRA") UNDER SECTION 408A OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED
("CODE")

This Amendment is made a part of this annuity contract. It is issued by Kemper
Investors Life Insurance Company (we, us, ours) to qualify the contract as a
Roth Individual Retirement Annuity ("Roth IRA") under Section 408A of the
Internal Revenue Code of 1986, as ameneded ("Code"). Notwithstanding any other
specific provisions in the contract to the contrary, the contract is amended to
restrict your rights or the rights of the Annuitant and any beneficiary, and to
limit the contributions, as follows:

1. You may not transfer ownership of the contract, sell the contract, or assign
   or pledge the contract 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 us or your former spouse under a divorce decree or under a written
   instrument incident to that divorce.

2. The contract is established for the exclusive benefit of you and your
   beneficiaries.

3. Your interest in the contract is nonforfeitable.

4. Dividends, if applicable, will not be paid in cash but will be applied as
   contributions to the contract.

5. At least once each calendar year, we shall furnish you or your payee a report
   concerning the status of the contract.

6. The contract will accept contributions only as follows:

     A.   Contributions to this contract must be paid in cash and, except in the
          case of a trustee-to-trustee transfer from another Roth IRA, or in the
          case of a qualified rollover contribution, may not exceed the excess
          of your contribution limit for the taxable year over the aggregate
          contributions made during the taxable year to all other Roth IRA's and
          IRA's held by you. Contributions may be made without respect to your
          age.

          The contribution limit for the taxable year is either: (1) the lesser
          of $2,000 or 100% of your compensation for the taxable year; or (2)
          where you file a joint return and receive less compensation for the
          taxable year than your spouse, the lesser of $2,000 or 100% of your
          compensation and your spouse's compensation for the taxable year less
          your spouse's contribution to a Roth IRA or IRA (if any) for the same
          taxable year.

          When your adjusted gross income (AGI) exceeds the applicable dollar
          limit (ADL; see description below), the annual contribution limit is
          reduced by the following amount:

           Annual
           Contribution          X    Your AGI - ADL
                                     -------------------------------------------
           Limit                      $ 15,000 ($10,000 if the you are married)

          For purposes of this section: AGI does not include any amount included
          in gross income as a result of a rollover of an IRA to a Roth IRA; and
          AGI is reduced by any deduction under section 219 of the Code.

          The ADL is: $150,000 for you filing a joint return; or $95,000 for you
          filing a single return; or $-0 for you as married filing a separate
          return.

     B.   A qualified rollover contribution described in section 408A(e) can be
          made only from: (1) another Roth IRA; or (2) another IRA, which is not
          a Roth IRA, and can be made from in IRA other than a Roth IRA only if
          your AGI for the taxable year of the rollover does exceed $100,000.

L-8187

<PAGE>

     C.    For purposes of this section, compensation means: wages, salaries,
           professional fees, or other amounts derived from or received for
           personal service actually rendered (including, but not limited to
           commissions paid to salespersons, compensation for services on the
           basis of a 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 individual
           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 your gross income under section 71 with respect to a
           divorce or separation instrument described in subparagraph (A) of
           section 71(b)(2).

7.   Your entire interest will be distributed in accordance with one of the
     following provisions, as elected:

     A. (1) Your entire interest will be paid by December 31 following the
            fifth anniversary of your death.

        (2) If any portion of your interest is payable to a designated
            beneficiary and such beneficiary has not elected 7.A(1) above, then
            the entire interest which is payable to the beneficiary will be
            distributed in substantially equal installments over a period not
            exceeding the life or life expectancy of the designated beneficiary,
            commencing by December 31 following the first anniversary of your
            death. The designated beneficiary may elect at any time to receive
            greater payments if otherwise permitted under the terms of the
            contract.

        (3) In applying the requirements of 7.A(2) above to any portion of your
            interest which is payable to your surviving spouse, the date on
            which the payments must commence is the later of: (a) December 31
            following the date you would have attained age 70 1/2; or (b)
            December 31 following the first anniversary of your death.

        (4) If your designated beneficiary is your surviving spouse, your spouse
            may treat the contract as your spouse's own Roth IRA. This election
            will be deemed to have been made: if the surviving spouse makes a
            rollover or other contribution into this contract; or if the
            surviving spouse has failed to satisfy one or more distributions are
            required to begin under this section, the surviving spouse will be
            treated as having elected to make the Roth IRA his or her own Roth
            IRA.

     B.     For purposes of this section, life expectancy will be computed by
            use of the return multiples specified in Tables V or VI of section
            1.72-9 of the Income Tax Regulations based on the attained age of
            such beneficiary during the calendar year in which distributions are
            required to commence pursuant to this section. Payments for any
            subsequent calendar year will be based on this life expectancy
            reduced by one for each calendar year which has elapsed since the
            calendar year life expectancy was first calculated. Your designated
            beneficiary who is your surviving spouse may elect, prior to the
            time that payments have begun to him or her, to redetermine life
            expectancy each year based on the beneficiary's attained age in each
            such year.

8.   The contract shall be amended from time to time, if required, to reflect
     any changes in the Code, related regulations, or other federal tax
     requirements.

9.   This amendment is effective as of the later of: the date the contract is
     issued; or the date the contract is converted from an IRA to a Roth IRA.

Signed for the Kemper Investors Life Insurance Company at its home office in
Long Grove, Illinois.


     /s/ Debra P. Rezabek                       /s/ John B. Scott

            Secretary                                  President