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                                                                Exhibit 4(b)(xi)

                   THE VARIABLE ANNUITY LIFE INSURANCE COMPANY
                                 (the "Company")
                               2929 Allen Parkway
                              Houston, Texas 77019

                ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT
                                   ("EGTRRA")
                  RETIREMENT PLAN ANNUITY CONTRACT ENDORSEMENT

This Endorsement is made a part of the individual annuity contract or group
annuity certificate to which it is attached (the "Contract"). The Contract is
issued in connection with certain employer-sponsored retirement plans or
arrangements, which may be described under any of the following Code Sections:
401(a) (including 401(k)); 403(a); 403(b); 457(b) (the "Plan"). The Plan may
limit the exercise by the Participant or a Beneficiary of rights under the
Contract, including any endorsements thereto, and may limit the rights described
in this Endorsement.

Section references are to the Code, which means The Internal Revenue Code of
1986 as now or hereafter amended. The term "Applicable Law" means laws that may
either limit or compel the exercise of rights under the Contract, including, but
not limited to, the Code, the Employee Retirement Income Security Act of 1974,
as amended ("ERISA"), and the laws of the state in which the Contract was
issued.

This Endorsement shall supersede any inconsistent provisions of the Contract or
any endorsement issued prior to or concurrent with this Endorsement.

1.   Contribution Limitations

     a.   Contributions (not including transfers and rollovers) may be made to
          this Contract up to the applicable limits set forth in the Code and
          the Plan. If the Contract is issued under a Plan to which Code Section
          402(g) applies, including Contracts issued under a 403(b) plan or
          arrangement, except as otherwise provided herein elective deferrals by
          the Participant to this Contract may not exceed the limit under
          Section 402(g).

     b.   Contributions properly made pursuant to Code Section 414(v) by
          Participants who otherwise qualify to make such contributions shall be
          disregarded in determining whether contributions to the Contract have
          exceeded the limits imposed under the Contract.

     c.   The Plan may require the Participant to temporarily cease
          contributions upon issuance of a distribution for financial hardship.

     d.   Contributions determined to be in excess of applicable limits, that
          are identified by the Company, by the Plan, or by the Participant,
          shall be returned to the Participant or to the Employer or held in an
          unallocated account, according to the requirements of Applicable Law.
          The Company will cooperate with the Plan and the sponsoring employer
          in the correction of excess contributions identified in an IRS
          examination; provided, however, that the Plan sponsor shall consult
          with the Company before entering into any agreement with regard to
          such excess amounts in the Contract.

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2.   Distribution Eligibility and Portability

     a.   A Plan Participant may receive a distribution from this Contract
          following severance of employment with the employer sponsoring the
          Plan.

     b.   A distribution to a Plan Participant, or to a former spouse or
          surviving spouse of the participant, which is an Eligible Rollover
          Distribution, may be transferred in a qualifying rollover to any
          Eligible Retirement Plan. For purposes of this paragraph, "Eligible
          Rollover Distribution" and "Eligible Retirement Plan" shall have the
          meaning given to them in the Code, as applicable to the type of plan
          under which the Contract is issued and/or maintained at the time of
          the distribution. Except as Applicable Law may otherwise provide, any
          Eligible Rollover Distribution from the Contract shall be subject to
          mandatory tax withholding if paid to the Participant, or where
          applicable, to the Participant's former spouse or spousal beneficiary.

     c.   A Participant or Beneficiary may request a non-reportable plan-to-plan
          transfer of a portion of the Contract value to another plan or
          contract, subject to any applicable limitations in the Plan, the
          Contract, and Applicable Law.

     d.   An employer may not request a distribution of a Participant's account
          to the Participant unless the employer is authorized to do so under
          the Plan and permitted to do so under Applicable Law.

     e.   This Contract will accept Eligible Rollover Distributions from other
          plans, provided however that rollovers of after-tax amounts will be
          permitted only with the advance written consent of the Company. The
          Company may establish separate accounts for such rollover
          distributions, where administratively practicable, in order to
          maintain such separate records as may be necessary or appropriate.

3.   Required Distributions. Except as otherwise required by Applicable Law,
     distributions to the Participant must commence by April 1 of the year
     following the year in which the Participant attains age 70 1/2 or, if
     later, retires from service with the Plan sponsor. Distributions to
     Participants and Beneficiaries shall be made in accordance with Code
     Section 401(a)(9) and regulations thereunder. Where permitted by Applicable
     Law, a Participant or a Beneficiary may aggregate this contract with other
     contracts issued under the plan, or in the case of 403(b) contracts, with
     other 403(b) contracts or accounts, in determining the distribution that
     must be taken from this Contract.

4.   In the absence of federal legislative action, one or more of the provisions
     of the Code that are reflected in this Endorsement will automatically
     expire on January 1, 2011. In the event of such automatic expiration, such
     provisions shall cease to apply under this Endorsement.

Except as Applicable Laws otherwise require, the provisions of this Endorsement
shall be effective as of January 1, 2002, or the Contract Date of Issue,
whichever is later.

                                             THE VARIABLE ANNUITY LIFE INSURANCE
                                             COMPANY


                                             /s/ Mary L. Cavanaugh
                                             -----------------------------------
                                             Mary L. Cavanaugh
                                             Secretary

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