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                                                              EXHIBIT 4(e)(i)(A)

                   (THIS DOCUMENT IS NOT PART OF A PROSPECTUS)

               INDIVIDUAL RETIREMENT ANNUITY DISCLOSURE STATEMENT

                                  INTRODUCTION

This Disclosure Statement is designed for owners of IRAs issued by American
General Life Insurance Company on or after January 1, 2002.

This Disclosure Statement is not part of your annuity contract but contains
general and standardized information which must be furnished to each person who
is issued an Individual Retirement Annuity. You must refer to your annuity
contract to determine your specific rights and obligations thereunder.

                                   REVOCATION

If you are purchasing a new or rollover IRA, then if for any reason you, as a
recipient of this Disclosure Statement, decide within 20 days from the date your
annuity contract is delivered that you do not desire to retain your IRA, written
notification to the Company must be mailed, together with your annuity contract,
within that period. If such notice is mailed within 20 days, current annuity
contract value or contributions if required, without adjustments for any
applicable sales commissions or administrative expenses, will be refunded.

Mail notification of revocation and your annuity contract to:
                           American General Life Insurance Company
                           Annuity Administration Department
                           P. O. Box 1401 Houston, Texas 77251-1401
                           Phone No. (800) 277-0914 and (281) 878-7409

                                   ELIGIBILITY

You are eligible to open an original (sometimes called "traditional" IRA) as
long as you are under age 70 1/2 and provided you (or your spouse, if you file a
joint return) have earned income. You may be able to deduct all or a portion of
your contribution, depending on whether you are covered under an employer's
retirement plan and your modified adjusted gross income (AGI). Under Internal
Revenue Code ("Code") Section 219, if you are not an active participant (see A.
below) in an employer's plan, you may make a contribution of up to the lesser of
$3,000 ($3,500 if you are 50 or older) or 100% of compensation and take a
deduction for the entire amount contributed. If you are a married individual
filing a joint return, and your compensation is less than your spouse's, the
total deduction will, in general, be the lesser of $6,000 ($7,000 if you are
both 50 or older) or 100% of the combined earned income of both spouses, reduced
by any deduction for an IRA purchase payment allowed to your spouse. If you are
an active participant, but have a modified AGI below a certain level (see B.
below), you may still make a deductible contribution. If, however, you or your
spouse is an active participant and your combined AGI is above the specified
level, the amount of the deductible contribution you may make to an IRA will be
reduced and eventually eliminated. If you make only deductible contributions to
your IRA, your distributions will be fully taxable. If you make both deductible
and non-deductible contributions to your traditional IRA, then you must track
the amounts. Your distributions then will be partly taxable, depending on the
amounts of each type of contribution.

A.      ACTIVE PARTICIPANT

You are an "active participant" for a year if you are covered by a retirement
plan. You are covered by a "retirement plan" for a year if your employer or
union has a retirement plan under which money is added to your account or you
are eligible to earn retirement credits. For example, if you are covered under a
profit-sharing plan, certain government plans, a salary reduction arrangement
(such as a tax sheltered annuity arrangement or a 401(k) plan), a Simplified
Employee Pension program (SEP), any Simple Retirement Account or a plan which
promises you a retirement benefit which is based upon the number of years of
service you have with the employer, you are likely to be an active participant.
Your Form W-2 for the year should indicate your participation status.

You are an active participant for a year even if you are not yet vested in your
retirement benefit. Also, if you make required contributions or voluntary
employee contributions to a retirement plan, you are an active participant. In
certain plans, you may be an active participant even if you were only with the
employer for part of the year.

You are not considered an active participant if you are covered in a plan only
because of your service as 1) an Armed Forces Reservist for less than 90 days of
active service, or 2) a volunteer firefighter covered for firefighting service
by a government plan. Of course, if you are covered in any other plan, these
exceptions do not apply.

B.      MODIFIED ADJUSTED GROSS INCOME (AGI)

If you are an active participant, you must look at your modified Adjusted Gross
Income for the year (if you and your spouse file a joint tax return, you use
your combined modified AGI) to determine whether you can make a deductible IRA
contribution. Your tax return will show you how to calculate your AGI for this
purpose. If you are at or below a certain AGI level, called the Threshold Level,
you are treated as if you were not an active participant and can make a
deductible contribution under the same rules as a person who is not an active
participant.

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If you are single, the Threshold Level is $40,000 for 2003. If you are married
and file a joint tax return, the Threshold Level is $60,000 for 2003. If you are
married but file a separate tax return, the Threshold Level will be $0. The
Threshold level may increase each year. You may want to check Internal Revenue
Service Publication 590, Individual Retirement Arrangements, available online at
www.irs.ustreas.gov, or check with your tax advisor.

If you are married, (i) filed a separate tax return, and did not live with your
spouse at any time during the year, or (ii) filed a joint return and have a
joint AGI of less than $150,000, your spouse's active participation will not
affect your ability to make deductible contributions. If you are married and
file jointly, your deduction will be phased out between an AGI of $150,000 to
$160,000.

                      NON-DEDUCTIBLE CONTRIBUTIONS TO IRAs

Even if you are above the Threshold Level and thus may not make a deductible
contribution of up to $3,000 ($3,500 if you are 50 or older) (or up to $6,000 in
the case of married individuals filing a joint return, or $7,000 if you are both
50 or older), you may still make a nondeductible contribution up to these
limits. The amount of your contribution which is not deductible will be a
non-deductible contribution to the IRA. You may also choose to make a
contribution non-deductible even if you could have deducted part or all of the
contribution. Interest or other earnings on your IRA contribution, whether from
deductible or non-deductible contributions, will not be taxable to you until
taken out of your IRA and distributed to you.

If you make a non-deductible contribution to an IRA, you must report the amount
of the non-deductible contribution to the IRS on Form 8606 as a part of your tax
return for the year.

You may withdraw an IRA contribution made for a year any time before April 15 of
the following year. If you do so, you must also withdraw the earnings
attributable to that portion and report the earnings as income for the year for
which the contribution was made. If some portion of your contribution is not
deductible, you may decide either to withdraw the non-deductible amount, or to
leave it in the IRA and designate that portion as a non-deductible contribution
on your tax return.

                                IRA DISTRIBUTIONS

Generally, IRA distributions which are not rolled over (see "Rollover IRA
Rules," below) are included in your gross income in the year they are received.
Non-deductible IRA contributions, however, are made using income which has
already been taxed (that is, they are not deductible contributions). Thus, the
portion of the IRA distributions consisting of non-deductible contributions will
not be taxed again when received by you. If you make any non-deductible IRA
contributions, each distribution from your IRA(s) will consist of a non-taxable
portion (return of deductible contributions, if any, and account earnings).

Thus, you may not take a distribution which is entirely tax-free. The following
formula is used to determine the non-taxable portion of your distributions for a
taxable year:

 Remaining
 Non-Deductible Contributions  X  Total Distributions = Nontaxable Distributions
 ----------------------------
 Year-End Total IRA Balances        (for the year)        (for the year)

        To figure the year-end total IRA balance, you treat all of your IRAs as
        a single IRA. This includes all regular IRAs (whether accounts or
        annuities), as well as Simplified Employee Pension (SEP) IRAs, and
        Rollover IRAs. You also add back the distributions taken during the
        year.

Example: An individual makes the following contributions to his or her IRA(s).

       YEAR                           DEDUCTIBLE                NON-DEDUCTIBLE
       ----                           ----------                --------------
       1991 ..........................$    2,000
       1992 ..........................     1,800
       1995 ..........................     1,000                $        1,000
       1997 ..........................       600                         1,400
                                      ----------                --------------
                                      $    5,400                $        2,400

       Deductible Contributions:................................$        5,400
       Non-Deductible Contributions:............................         2,400
       Earnings on IRAs:........................................         1,200
                                                                --------------
       Total Account Balance of IRA(s) as of 12/31/00:..........$        9,000
       (before distributions in 2000).

In 2000, the individual takes a distribution of $3,000. The total account
balance in the IRAs on 12/31/00 before 2000 distributions is $9,000. The
non-taxable portion of the distributions for 2000 is figured as follows:

Total non-deductible contributions                       $2,400 x $3,000 = $800
                                                         -------
Total account balance in the IRAs, before distributions  $9,000

Thus, $800 of the $3,000 distribution in 2000 will not be included in the
individual's taxable income. The remaining $2,200 is taxable for 2000.

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                               ROLLOVER IRA RULES

1.      IRA TO IRA

You may withdraw, tax-free, all or part of the assets from an IRA and reinvest
them in one or more IRAs. The reinvestment must be completed within 60 days of
receipt of the withdrawal. No IRA deduction is allowed for the reinvestment.
Amounts required to be distributed because the individual has reached age 70 1/2
may not be rolled over. The rollover of one IRA to another may be made no more
than once during a one year period.

2.      EMPLOYER PLAN DISTRIBUTIONS TO IRA

All taxable distributions (known as "eligible rollover distributions") from
qualified pension, profit-sharing, stock bonus and tax sheltered annuity plans
may be rolled over to an IRA, with the exception of (1) annuities paid over a
life or life expectancy, (2) installments for a period of ten years or more, and
(3) required minimum distributions under section 401(a)(9).

Rollovers may be accomplished in two ways. First, you may elect to have an
eligible rollover distribution paid directly to an IRA (a "direct rollover").
Second, you may receive the distribution directly and then, within 60 days of
receipt, roll the amount over to an IRA. Under the law, however, any amount that
you elect not to have distributed as a direct rollover will be subject to 20
percent income tax withholding, and, if you are younger than age 59 1/2, may
result in a 10% excise tax on any amount of the distribution that is included in
income. Questions regarding distribution options under the Act should be
directed to your Plan Trustee or Plan Administrator, or may be answered by
consulting IRS Regulations Section 1.401(a)(31)-1, Section 1.402(c)-2T and
Section 31.3405(c)-1.

                      PENALTIES FOR PREMATURE DISTRIBUTIONS

If you receive a distribution from your IRA before you reach age 59 1/2, an
additional tax of 10 percent will be imposed under Code Section 72(t), unless
the distribution (a) occurs because of your death or disability, (b) is for
certain medical care expenses or to an unemployed individual for health
insurance premiums, (c) is received as a part of a series of substantially equal
payments over your life or life expectancy, (d) is received as a part of a
series of substantially equal payments over the lives or life expectancy of you
and your beneficiary, or (e) the distribution is contributed to a rollover IRA,
(f) is used for a qualified first time home purchase for you, your spouse,
children, grandchildren, or ancestor, subject to a $10,000 lifetime maximum or
(g) is for higher education purposes for you, your spouse, children or
grandchildren.

                              MINIMUM DISTRIBUTIONS

Under the rules set forth in Code Section 408(b)(3) and Section 401(a)(9), you
may not leave the funds in your annuity contract indefinitely. Certain minimum
distributions are required. These required minimum distributions may be taken in
one of two ways: (a) by withdrawing the balance of your annuity contract by a
"required beginning date," usually April 1 of the year following the date at
which you reach age 70 1/2; or (b) by withdrawing periodic distributions of the
balance in your annuity contract by the required beginning date.

In April, 2002, the IRS issued new final regulations simplifying how required
minimum distributions are calculated. The new rules are still complex.
Generally, the new rules must be used for calendar years beginning January 1,
2003 and everyone will be required to use the same method using a simple uniform
table regardless of IRA beneficiary with the exception of spousal beneficiaries
more than 10 years younger than the participant. In most cases, the new required
minimum distribution amount is less than under the old rules. One of the new
regulations requires that the annuity contract value used to determine required
minimum distributions include the actuarial value of other benefits under the
contract, such as optional death benefits. This regulation does not apply to
required minimum distributions made under an irrevocable annuity income option.
We are currently awaiting further clarification from the IRS on this regulation,
including how the value of such benefits is determined. You should discuss the
effect of these new regulations with your tax advisor. Again, you are urged to
contact your tax adviser regarding these new rules.

If you do not satisfy the minimum distribution requirements, then, pursuant to
Code Section 4974, you may have to pay a 50% excise tax on the amount not
distributed as required that year.

The foregoing minimum distribution rules are discussed in detail in IRS
Publication 590, "Individual Retirement Arrangements."

                                    REPORTING

You are required to report penalty taxes due on excess contributions, excess
accumulations, premature distributions, and prohibited transactions. Currently,
IRS Form 5329 is used to report such information to the Internal Revenue
Service.

                             PROHIBITED TRANSACTIONS

Neither you nor your beneficiary may engage in a prohibited transaction, as that
term is defined in Code Section 4975.

Borrowing any money from this IRA would, under Code Section 408(e)(3), cause the
annuity contract to cease to be an Individual Retirement Annuity and would
result in the value of the annuity being included in the owner's gross income in
the taxable year in which such loan is made.

Use of this annuity contract as security for a loan from the Company, if such
loan were otherwise permitted, would, under Code Section 408(e)(4), cause the
portion so used to be treated as a taxable distribution.

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                              EXCESS CONTRIBUTIONS

Tax Code Section 4973 imposes a 6% excise tax as a penalty for an excess
contribution to an IRA. An excess contribution is the excess of the deductible
and nondeductible amounts contributed by the Owner to an IRA for that year over
the lesser of his or her taxable compensation or $2,000. (Different limits apply
in the case of a spousal IRA arrangement.) If the excess contribution is not
withdrawn by the due date of your tax return (including extensions) you will be
subject to the penalty. This 6% excise tax is required to be paid each year that
the excess contribution remains in the IRA.

                                  IRS APPROVAL

Your annuity contract and IRA endorsement have been approved by the Internal
Revenue Service as a tax qualified Individual Retirement Annuity. When received,
such approval by the Internal Revenue Service is a determination only as to the
form of the annuity and does not represent a determination of the merits of such
annuity.

This disclosure statement is intended to provide an overview of the applicable
tax laws relating to Individual Retirement Arrangements. It is not intended to
constitute a comprehensive explanation as to the tax consequences of your IRA.
As with all significant transactions such as the establishment or maintenance
of, or withdrawal from an IRA, appropriate tax and legal counsel should be
consulted. Further information may also be acquired by contacting your IRS
District Office or consulting IRS Publication 590.

                              FINANCIAL DISCLOSURE
             (WM Strategic Asset Manager, Form Nos. 97010 and 97011)

This Financial Disclosure is applicable to IRAs using a WM Strategic Asset
Manager Variable Annuity (contract form numbers 97010 and 97011) purchased from
American General Life Insurance Company on or after January 1, 2002. Earnings
under variable annuities are not guaranteed, and depend on the performance of
the investment option(s) selected. As such, earnings cannot be projected. Set
forth below are the charges associated with such annuities.

CHARGES:

        (a)     Annual contract maintenance charge of $35 deducted at the end of
                each contract year (waived if cumulative contributions are
                $50,000 or more).

        (b)     A maximum charge of $25 for each transfer, in excess of 12 free
                transfers annually, of contract value between divisions of the
                Separate Account.

        (c)     To compensate for mortality and expense risks assumed under the
                contract, variable divisions only will incur a daily charge at
                an annualized rate of 1.25% of the average Separate Account
                Value of the contract during both the Accumulation and the
                Payout Phase.

        (d)     Premium taxes, if applicable, may be charged against
                Accumulation Value at time of annuitization or upon the death of
                the Annuitant. If a jurisdiction imposes premium taxes at the
                time purchase payments are made, the Company may deduct a charge
                at that time, or defer the charge until the purchase payments
                are withdrawn, whether on account of a full or partial
                surrender, annuitization, or death of the Annuitant.

        (e)     If the contract is surrendered, or if a withdrawal is made,
                there may be a Surrender Charge. The Surrender Charge equals the
                sum of the following:

                        7% of purchase payments for surrenders and withdrawals
                        made during the first contract year following receipt of
                        the purchase payment surrendered;

                        6% of purchase payments for surrenders and withdrawals
                        made during the second contract year following receipt
                        of the purchase payment surrendered;

                        5% of purchase payments for surrenders and withdrawals
                        made during the third contract year following receipt of
                        the purchase payment surrendered;

                        5% of purchase payments for surrenders and withdrawals
                        made during the fourth contract year following receipt
                        of the purchase payment surrendered;

                        4% of purchase payments for surrenders and withdrawals
                        made during the fifth contract year following receipt of
                        the purchase payment surrendered;

                        3% of purchase payments for surrenders and withdrawals
                        made during the sixth contract year following receipt of
                        the purchase payment surrendered;

                        2% of purchase payments for surrenders and withdrawals
                        made during the seventh contract year following receipt
                        of the purchase payment surrendered.

                There will be no charge imposed for surrenders and withdrawals
                made during the eighth and subsequent contract years following
                receipt of the purchase payments surrendered.

                Under certain circumstances described in the contract, portions
                of a partial withdrawal may be exempt from the Surrender Charge.

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        (f)     To compensate for administrative expenses, a daily charge will
                be incurred at an annualized rate of .15% of the average
                Separate Account Value of the contract during the Accumulation
                and the Payout Phase.

        (g)     Each variable division will be charged a fee for asset
                management and other expenses deducted directly from the
                underlying fund during the Accumulation and Payout Phase. Total
                fees will range between 0.28% and 1.13%.

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