EXHIBIT (4)(L)



 EXHIBIT (4)(l) 

FORM OF POLICY RIDER (RETIREMENT INCOME CHOICE – 

DOUBLE WITHDRAWAL BASE BENEFIT) 








											
	



		 		 		Home Office:		 		 
				 		 4333 Edgewood Road N.E.

Cedar Rapids, Iowa 52499
 (319)355-8511
		 		
							 		
				 			 		
	 A Stock Company (Hereafter called the Company, we, our or us)
										

 GUARANTEED LIFETIME WITHDRAWAL BENEFIT 

AND DEATH BENEFIT RIDER 
 This rider is
issued as a part of the policy (contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an individual annuity or the group certificate if the rider is attached to a group annuity. 

All provisions of the policy that do not conflict with this rider apply to this rider. In the event of any conflict between the provisions of this rider and
the provisions of the policy, the provisions of this rider shall prevail over the provisions of the policy. 
 Rider Data Specification

  

											
	Policy Number:				 		12345		 		
	Rider Date:						07/01/2008		 		
	Growth Rate Percentage:						5.00%		 		
	Initial Rider Fee Percentage:						1.00%		 		
	Annuitant:						JOHN DOE		 		
									 		
	Annuitant’s Issue Age/Sex:				 		35 / MALE		 		

 ARTICLE I 
 You
may cancel this rider before midnight of the thirtieth calendar day after you received it and no rider fees will be assessed. 
 This rider will
terminate upon the annuitant’s death, if you surrender your policy, elect to upgrade (as described in Article III of this rider), or elect to receive annuity payments under your policy. This rider will also terminate if the policy to which this
rider is attached, is assigned or if the owner is changed without our approval. You can terminate this rider within [30] days after the [fifth] rider anniversary and every [fifth] rider anniversary thereafter. Termination of the rider will result in
the loss of all benefits provided by the rider. 
 If you elect this rider, 100% of your policy value must be in one or more of the designated funds. You
can generally transfer between the designated funds as permitted under your policy; however, you cannot make transfers as provided for in the policy to a non-designated fund while this rider is in force. If you wish to make a transfer to a
non-designated fund, this rider must be terminated, as described above, prior to making the transfer. 
 A rider fee will be deducted on each rider
anniversary and upon rider termination as described below. 
 DEFINITIONS: 

Terms used that are not defined in this rider shall have the same meaning as those in your policy. 

Designated Funds 
 Investment options authorized for use
with this rider and identified by us as designated funds. 

  

					
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		(1)		(Income/Death-Single)









 ARTICLE I CONTINUED 

Excess Withdrawal 
 The excess of a gross partial
withdrawal over the rider withdrawal amount remaining prior to the withdrawal, if any. 
 Gross Partial Withdrawal 

The amount which will be deducted from your policy value as a result of each partial withdrawal. 

Rider Anniversary 
 The anniversary of the rider date.

 Rider Fee 
 The rider fee is the rider fee percentage
multiplied by the withdrawal base at the time the fee is deducted. This amount will change if the withdrawal base changes. The rider fee percentage will not change during the first five rider years, and will only change thereafter due to an
automatic step-up. You will be notified of any increase in the rider fee percentage. This fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary prior to any
increase in the withdrawal base. A portion of this fee will also be deducted when the rider is terminated based on the number of days that have elapsed since the previous rider anniversary. 

Rider Monthiversary 
 The same day of the month as the
rider date. For months not containing that day, we will use the first day of the following month. 
 Rider Withdrawal Amount 

The total amount that can be withdrawn from the policy each rider year without reducing the withdrawal base. This amount will change if the withdrawal base
changes. 
 Rider Year 
 Each twelve-month period
following the rider date. 
 Withdrawal Base 
 The
amount used to calculate the rider withdrawal amount and the rider fee. This amount cannot be taken as a lump sum. 
 ARTICLE II 

GUARANTEED LIFETIME WITHDRAWAL BENEFIT 
 Under this rider,
we guarantee that you can withdraw up to the rider withdrawal amount each rider year, regardless of the policy value, until the annuitant’s death. 

The withdrawal percentage is determined by the attained age (age at last birthday) of the annuitant at the time of the first withdrawal of any amount from the
policy value taken on or after the rider anniversary following the annuitant’s [59th] birthday. Once the withdrawal percentage is established, it may only be changed by an upgrade and redetermined at that time. The withdrawal percentages are
shown in the table below. 
  

															
	 Attained Age
	 	 	 	Withdrawal
Percentage
		 	     
	 		 		 		 				 	
	 	 	 0 - 58
	 	 	 		 	 	 	 	0.0	% 	 	 
	 	 	 59 - 69
	 	 	 		 		 	 	5.0	% 	 	 
	 	 	 70 - 79
	 	 	 		 		 	 	6.0	% 	 	 
	 	 	 80 +
	 	 	 		 	 	 	 	7.0	% 	 	 

 If the annuitant is not yet [59] on the rider date, the withdrawal percentage will be zero until the rider anniversary
following the annuitant’s [59th] birthday. Withdrawals prior to age 59 1/2 will be subject to the 10% penalty tax. 
 Withdrawals will reduce the
policy value of the policy to which this rider is attached. If the policy value equals zero, you cannot make subsequent premium payments and all other policy features, benefits and guarantees are no longer available. Withdrawals guaranteed by this
rider can be continued by selecting an amount and frequency in accordance with the policy provisions to which this rider attaches. Once the payment amount and frequency are established, they cannot be changed and no additional withdrawals will be
allowed. 

  

					
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	 	(2)	 	(Income/Death-Single)









 ARTICLE II CONTINUED 

ISSUE AGE AND SURVIVAL 
 The benefits under this rider
depend on the annuitant being alive at the time of withdrawal and the amount of the benefit depends on the issue age of the annuitant. Proof of survival and the issue age may be required by the Company. 

If the annuitant’s age has been misstated, this rider’s fees and benefits will be adjusted to the amounts which would have been calculated for the
correct age. However, if this rider would not have been issued had the age not been misstated, the rider is treated as if it never existed. If withdrawals under the provisions of the rider have already commenced and the misstatement caused the rider
withdrawal amount to be overstated, any withdrawal in excess of the correct rider withdrawal amount will be considered an excess withdrawal and will impact the withdrawal base and rider withdrawal amount. If overpayments occurred when the sum of the
accumulated values in all the designated funds was zero, the amount of that overpayment will be deducted from one or more future payments until this amount is paid in full. 

RIDER WITHDRAWAL AMOUNT 
 The rider withdrawal amount will
be equal to the greater of 1) and 2), where: 
  

	1)	is the withdrawal percentage multiplied by the withdrawal base; 

  

	2)	is an amount equal to the minimum required distribution amount. Prior to the 1st rider anniversary, this amount is based on the initial policy value on the rider date. After this time, the minimum required distribution
is calculated based on the rules established by the IRS. The minimum required distribution may only be used if all of the following are true: 

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 


 

	 	D)	the minimum required distributions are based on age of the living annuitant. The minimum required distributions can not be based on the age of someone who is deceased, 


 

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current rider year. Amounts carried over from past rider years are not considered. 


If any of the above are not true, then 2) is equal to zero and it is not available as a rider withdrawal amount. 

If you withdraw less than the rider withdrawal amount in a rider year, the unused portion cannot be carried over to the next rider year. 

  

					
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		(3)		(Income/Death-Single)









 ARTICLE II CONTINUED 

WITHDRAWAL BASE 
 The withdrawal base is used to calculate
the rider withdrawal amount. On the rider date, the initial withdrawal base is equal to the policy value (less any premium enhancements if the rider is added in the first policy year). During any rider year, the withdrawal base is increased by
subsequent premium payments (less any premium enhancements), and is reduced for excess withdrawals. 
 On each rider anniversary, the withdrawal base will
be set to the greatest of: 
  

	 	1)	The current withdrawal base; 

  

	 	2)	The policy value on the rider anniversary; 

  

	 	3)	The highest policy value on a rider [monthiversary;] or 

  

	 	4)	The current withdrawal base immediately prior to anniversary processing increased by the growth rate percentage. 


Item 3) above will be zero if there have been any excess withdrawals in the current rider year. Item 4) above will be zero after the [10th] rider
anniversary or if there have been any withdrawals in the current rider year. 
 DOUBLE WITHDRAWAL BASE BENEFIT 

If no withdrawals have been made 1) during the first [10] rider years or 2) before the anniversary following the annuitant attaining age [67,] whichever is the
later, the withdrawal base on that rider anniversary will be the greater of: 
  

	 	1)	The withdrawal base as calculated in 1-4 above; or 

  

	 	2)	The withdrawal base on the rider date plus any premiums received within 90 days of the rider date multiplied by 2. 


AUTOMATIC STEP-UP FEATURE 
 The rider receives an
automatic step-up on the rider anniversary if the withdrawal base is set equal to the policy value or the highest policy value on a rider [monthiversary.] This feature does not require the termination of the existing rider. This rider will continue
with the same rider date and features. The rider fee percentage may be changed due to an automatic step-up, but there will be no increase in the rider fee percentage during the first [five] rider years. Following the [fifth] rider anniversary, the
rider fee percentage may be increased due to an automatic step-up, but will not increase more than [0.75%] from the initial rider fee percentage shown on page 1. 

You have the right to reject an automatic step-up within [30] days following a rider anniversary, if the rider fee percentage increases. If you reject an
automatic step-up, you must notify us in a manner which is acceptable to us. Changes as a result of the automatic step-up feature will be reversed. And any increase in the rider fee percentage will also be reversed. 

WITHDRAWAL BASE ADJUSTMENTS 
 Gross partial withdrawals,
taken in a rider year, less than or equal to the rider withdrawal amount will not reduce the withdrawal base. Excess withdrawals will reduce the withdrawal base by the withdrawal base adjustment. The withdrawal base adjustment is the greater of 1)
and 2), where: 
  

	1)	is the excess withdrawal amount; and 

  

	2)	is the result of (A multiplied by B), divided by C, where: 

  

	 	A)	is the excess withdrawal; 

  

	 	B)	is the withdrawal base prior to the excess withdrawal amount; and 

  

	 	C)	is the policy value after the rider withdrawal amount has been withdrawn, but prior to the withdrawal of the excess withdrawal amount. 


  

					
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 ARTICLE II CONTINUED 

RIDER DEATH BENEFIT 
 Upon the annuitant’s death, we
will pay an additional death benefit amount equal to the excess, if any, of the rider death benefit over the greater of the base policy death benefit or the guaranteed minimum death benefit, if applicable, and this rider will then terminate. The
rider death benefit on the rider date is equal to the policy value (less any premium enhancements, if the rider is added in the first policy year). The rider death benefit after the rider date is equal to the rider death benefit on the rider date
plus any premiums (not including premium enhancements, if any) added after the rider date less any rider death benefit adjustments. 
 The rider death
benefit does not reset due to the automatic step-up or the double withdrawal base benefit. 
 RIDER DEATH BENEFIT ADJUSTMENTS 

Cumulative gross partial withdrawals, taken in a rider year, up to the rider withdrawal amount will reduce the rider death benefit by the same amount (dollar
for dollar). Excess withdrawals will reduce the rider death benefit by the greater of: 
  

	1)	the excess withdrawal amount; and 

  

	2)	the result of (A divided by B), multiplied by C, where: 

  

	 	A)	is the excess withdrawal; 

  

	 	B)	is the policy value after the rider withdrawal amount has been withdrawn, but prior to the excess withdrawal; and 

  

	 	C)	is the rider death benefit after the rider withdrawal amount has been withdrawn, but prior to the excess withdrawal. 


ARTICLE III 
 CONTINUATION 

In the case of spousal joint owners where one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole
beneficiary, the surviving spouse may elect to continue the policy and rider. In the case of spousal joint owners where one spouse is the annuitant, if the spouse who is the annuitant dies, this rider will terminate. No additional death benefit will
be paid under this rider at this time. 
 In the case of non-spousal joint owners where an owner who is not the annuitant dies, the surviving owner (who is
also the sole designated beneficiary) may elect to receive lifetime income payments under this rider instead of receiving any benefits applicable to the policy. The lifetime income payments must begin no later than 1 year after the owner’s
death and will be equal to the rider withdrawal amount divided by the number of payments made per year. Once the payments begin, no additional premium payments will be accepted and no additional withdrawals will be paid. If these payments are
elected but the annuitant dies before the rider death benefit equals zero, the annuitant’s beneficiary will receive a death benefit equal to the rider death benefit. 

ANNUITIZATION 
 On the maximum annuity commencement date,
you will have the option to receive lifetime income payments that are no less than your rider withdrawal amount each year. This option will also guarantee that the sum of all income payments received over time will equal or exceed the greater of the
policy value or the rider death benefit on the maximum annuity commencement date. If the annuitant should die before the sum of all income payments received equals or exceeds the greater of the policy value or the rider death benefit on the maximum
annuity commencement date, the annuitant’s beneficiary will receive a final payment equal to the difference. 

  

					
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		(5)		(Income/Death-Single)









 ARTICLE III CONTINUED 

RIDER UPGRADE 
 You may elect, in writing, to upgrade the
withdrawal base to the policy value within [30] days after the [fifth] rider anniversary and every [fifth] rider anniversary thereafter, subject to the issue age restrictions on the new rider. If an upgrade is elected, this rider will terminate and
a new rider with the same features will be issued with a new rider date. The new rider will have its own growth rate percentage which may be lower than this rider’s growth rate percentage. The new rider will have its own rider fee percentage
which may be higher than this rider’s rider fee percentage. 
 At the time of upgrade, the rider death benefit will also be upgraded to the policy
value and the rider withdrawal amount will be recalculated based on the new withdrawal base. 
 The new rider date will be the date the Company receives all
information necessary, in a written form acceptable to the Company, to process the upgrade. 
 Signed for us at our home office. 

 

			
	



		




	SECRETARY		PRESIDENT


  

					
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		 		 		Home Office:		 		 
				 		 4333 Edgewood Road N.E.

Cedar Rapids, Iowa 52499
 (319)355-8511
		 		
							 		
				 			 		
	 A Stock Company (Hereafter called the Company, we, our or us)
										

 GUARANTEED LIFETIME WITHDRAWAL BENEFIT 

AND DEATH BENEFIT RIDER 
 This rider is
issued as a part of the policy (contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an individual annuity or the group certificate if the rider is attached to a group annuity. 

All provisions of the policy that do not conflict with this rider apply to this rider. In the event of any conflict between the provisions of this rider and
the provisions of the policy, the provisions of this rider shall prevail over the provisions of the policy. 
 Rider Data Specification

  

											
	Policy Number:				 		12345		 		
	Rider Date:						07/01/2008		 		
	Growth Rate Percentage:						5.00%		 		
	Initial Rider Fee Percentage:						0.95%		 		
	Annuitant:						JOHN DOE		 		
									 		
	Annuitant’s Issue Age/Sex:						35   /   MALE		 		
	Annuitant’s Spouse:						JANE DOE		 		
	Annuitant’s Spouse’s Issue Age/Sex:				 		35   /   FEMALE		 		

 ARTICLE I 
 You
may cancel this rider before midnight of the thirtieth calendar day after you received it and no rider fees will be assessed. 
 This rider will
terminate upon the later of the annuitant’s or annuitant’s spouse’s death, if you surrender your policy, elect to upgrade (as described in Article III of this rider), or elect to receive annuity payments under your policy. This rider
will also terminate if the policy to which this rider is attached, is assigned or if the owner is changed without our approval. You can terminate this rider within [30] days after the [fifth] rider anniversary and every [fifth] rider anniversary
thereafter. Termination of the rider will result in the loss of all benefits provided by the rider. 
 If you elect this rider, 100% of your policy value
must be in one or more of the designated funds. You can generally transfer between the designated funds as permitted under your policy; however, you cannot make transfers as provided for in the policy to a non-designated fund while this rider is in
force. If you wish to make a transfer to a non-designated fund, this rider must be terminated, as described above, prior to making the transfer. 
 The
annuitant’s spouse as of the rider date is hereafter referred to as the annuitant’s spouse. As it pertains to the benefits of this rider, the annuitant’s spouse cannot be changed. The annuitant’s spouse must be the sole primary
beneficiary and/or a joint owner. The only living owners allowed on the policy to which this rider is attached are the annuitant and the annuitant’s spouse. 

A rider fee will be deducted on each rider anniversary and upon rider termination as described below. 

DEFINITIONS: 
 Terms used that are not defined in this
rider shall have the same meaning as those in your policy. 
 Designated Funds 

Investment options authorized for use with this rider and identified by us as designated funds. 

  

					
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		(1)		(Income/Death-Joint)









 ARTICLE I CONTINUED 

Excess Withdrawal 
 The excess of a gross partial
withdrawal over the rider withdrawal amount remaining prior to the withdrawal, if any. 
 Gross Partial Withdrawal 

The amount which will be deducted from your policy value as a result of each partial withdrawal. 

Rider Anniversary 
 The anniversary of the rider date.

 Rider Fee 
 The rider fee is the rider fee percentage
multiplied by the withdrawal base at the time the fee is deducted. This amount will change if the withdrawal base changes. The rider fee percentage will not change during the first five rider years, and will only change thereafter due to an
automatic step-up. You will be notified of any increase in the rider fee percentage. This fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary prior to any
increase in the withdrawal base. A portion of this fee will also be deducted when the rider is terminated based on the number of days that have elapsed since the previous rider anniversary. 

Rider Monthiversary 
 The same day of the month as the
rider date. For months not containing that day, we will use the first day of the following month. 
 Rider Withdrawal Amount 

The total amount that can be withdrawn from the policy each rider year without reducing the withdrawal base. This amount will change if the withdrawal base
changes. 
 Rider Year 
 Each twelve-month period
following the rider date. 
 Withdrawal Base 
 The
amount used to calculate the rider withdrawal amount and the rider fee. This amount cannot be taken as a lump sum. 
 ARTICLE II 

GUARANTEED LIFETIME WITHDRAWAL BENEFIT 
 Under this rider,
we guarantee that you can withdraw up to the rider withdrawal amount each rider year, regardless of the policy value, until the annuitant’s or the annuitant’s spouse’s death, whichever is later. 

The withdrawal percentage is determined by the attained age (age at last birthday) of the younger of the living spouses at the time of the first withdrawal of
any amount from the policy value taken on or after the rider anniversary following the younger of the living spouse’s [59th] birthday. Once the withdrawal percentage is established, it may only be changed by an upgrade and redetermined at that
time. The withdrawal percentages are shown in the table below. 
  

															
	 Attained Age
	 	 	 	 	 	 	 	Withdrawal
Percentage	 	 	 	 
		 		 		 		 		 		 		 	
	 	 	0 - 58	 	 	 		 	 	 	0.0%	 		 	 
	 	 	59 - 69	 	 	 		 		 	4.5%	 		 	 
	 	 	70 - 79	 	 	 		 		 	5.5%	 		 	 
	 	 	80 +	 	 	 		 	 	 	6.5%	 		 	 

 If the younger of the annuitant and the annuitant’s spouse is not yet [59] on the rider date, the withdrawal percentage
will be zero until the rider anniversary following the younger of the living spouse’s [59th] birthday. Withdrawals prior to age 59 1/2 will be subject to the 10% penalty tax. 

Withdrawals will reduce the policy value of the policy to which this rider is attached. If the policy value equals zero, you cannot make subsequent premium
payments and all other policy features, benefits and guarantees are no longer available. Withdrawals guaranteed by this rider can be continued by selecting an amount and frequency in accordance with the policy provisions to which this rider
attaches. Once the payment amount and frequency are established, they cannot be changed and no additional withdrawals will be allowed. 

  

					
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	 	(2)	 	(Income/Death-Joint)









 ARTICLE II CONTINUED 

ISSUE AGE AND SURVIVAL 
 The benefits under this rider
depend on the annuitant or annuitant’s spouse being alive at the time of withdrawal and the amount of the benefit depends on the issue age of the annuitant and annuitant’s spouse. Proof of survival and the issue ages may be required by the
Company. 
 If the younger of the spouses’ ages has been misstated, this rider’s fees and benefits will be adjusted to the amounts which would
have been calculated for the correct age. However, if this rider would not have been issued had the age not been misstated, the rider is treated as if it never existed. If withdrawals under the provisions of the rider have already commenced and the
misstatement caused the rider withdrawal amount to be overstated, any withdrawal in excess of the correct rider withdrawal amount will be considered an excess withdrawal and will impact the withdrawal base and rider withdrawal amount. If
overpayments occurred when the sum of the accumulated values in all the designated funds was zero, the amount of the overpayment will be deducted from one or more future payments until this amount is paid in full. 

RIDER WITHDRAWAL AMOUNT 
 The rider withdrawal amount will
be equal to the greater of 1) and 2), where: 
  

	1)	is the withdrawal percentage multiplied by the withdrawal base; 

  

	2)	is an amount equal to the minimum required distribution amount. Prior to the 1st rider anniversary, this amount is based on the initial policy value on the rider date. After this time, the minimum required distribution
is calculated based on the rules established by the IRS. The minimum required distribution may only be used if all of the following are true: 

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 


 

	 	D)	the minimum required distributions are based on age of the living annuitant or the annuitant’s spouse if the annuitant is deceased. The minimum required distributions can not be based on the age of someone who is
deceased, 

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current rider year. Amounts carried over from past rider years are not considered. 


If any of the above are not true, then 2) is equal to zero and it is not available as a rider withdrawal amount. 

If you withdraw less than the rider withdrawal amount in a rider year, the unused portion cannot be carried over to the next rider year. 

  

					
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 ARTICLE II CONTINUED 

WITHDRAWAL BASE 
 The withdrawal base is used to calculate
the rider withdrawal amount. On the rider date, the initial withdrawal base is equal to the policy value (less any premium enhancements if the rider is added in the first policy year). During any rider year, the withdrawal base is increased by
subsequent premium payments (less any premium enhancements), and is reduced for excess withdrawals. 
 On each rider anniversary, the withdrawal base will
be set to the greatest of: 
  

	 	1)	The current withdrawal base; 

  

	 	2)	The policy value on the rider anniversary; 

  

	 	3)	The highest policy value on a rider [monthiversary;] or 

  

	 	4)	The current withdrawal base immediately prior to anniversary processing increased by the growth rate percentage. 


Item 3) above will be zero if there have been any excess withdrawals in the current rider year. Item 4) above will be zero after the [10th] rider
anniversary or if there have been any withdrawals in the current rider year. 
 DOUBLE WITHDRAWAL BASE BENEFIT 

If no withdrawals have been made 1) during the first [10] rider years or 2) before the anniversary following the younger of the annuitant or the
annuitant’s spouse attaining age [67,] whichever is the later, the withdrawal base on that rider anniversary will be the greater of: 
  

	 	1)	The withdrawal base as calculated in 1-4 above; or 

  

	 	2)	The withdrawal base on the rider date plus any premiums received within 90 days of the rider date multiplied by 2. 


AUTOMATIC STEP-UP FEATURE 
 The rider receives an
automatic step-up on the rider anniversary if the withdrawal base is set equal to the policy value or the highest policy value on a rider [monthiversary.] This feature does not require the termination of the existing rider. This rider will continue
with the same rider date and features. The rider fee percentage may be changed due to an automatic step-up, but there will be no increase in the rider fee percentage during the first [five] rider years. Following the [fifth] rider anniversary, the
rider fee percentage may be increased due to an automatic step-up, but will not increase more than [0.75%] from the initial rider fee percentage shown on page 1. 

You have the right to reject an automatic step-up within [30] days following a rider anniversary, if the rider fee percentage increases. If you reject an
automatic step-up, you must notify us in a manner which is acceptable to us. Changes as a result of the automatic step-up feature will be reversed. Any increase in the rider fee percentage will also be reversed. 

WITHDRAWAL BASE ADJUSTMENTS 
 Gross partial withdrawals,
taken in a rider year, less than or equal to the rider withdrawal amount will not reduce the withdrawal base. Excess withdrawals will reduce the withdrawal base by the withdrawal base adjustment. The withdrawal base adjustment is the greater of 1)
and 2), where: 
  

	1)	is the excess withdrawal amount; and 

  

	2)	is the result of (A multiplied by B), divided by C, where: 

  

	 	A)	is the excess withdrawal; 

  

	 	B)	is the withdrawal base prior to the excess withdrawal amount; and 

  

	 	C)	is the policy value after the rider withdrawal amount has been withdrawn, but prior to the withdrawal of the excess withdrawal amount. 


  

					
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		(4)		(Income/Death-Joint)









 ARTICLE II CONTINUED 

RIDER DEATH BENEFIT 
 Upon the later of the annuitant or
the annuitant’s spouse’s death, we will pay an additional death benefit amount equal to the excess, if any, of the rider death benefit over the greater of the base policy death benefit or the guaranteed minimum death benefit, if
applicable, and this rider will then terminate. The rider death benefit on the rider date is equal to the policy value (less any premium enhancements, if the rider is added in the first policy year). The rider death benefit after the rider date is
equal to the rider death benefit on the rider date plus any premiums (not including premium enhancements, if any) added after the rider date less any rider death benefit adjustments. 

The rider death benefit does not reset due to the automatic step-up or the double withdrawal base benefit. 

RIDER DEATH BENEFIT ADJUSTMENTS 
 Cumulative gross partial
withdrawals, taken in a rider year, up to the rider withdrawal amount will reduce the rider death benefit by the same amount (dollar for dollar). Excess withdrawals will reduce the rider death benefit by the greater of: 

 

	1)	the excess withdrawal amount; and 

  

	2)	the result of (A divided by B), multiplied by C, where: 

  

	 	A)	is the excess withdrawal; 

  

	 	B)	is the policy value after the rider withdrawal amount has been withdrawn, but prior to the excess withdrawal; and 

  

	 	C)	is the rider death benefit after the rider withdrawal amount has been withdrawn, but prior to the excess withdrawal. 


ARTICLE III 
 CONTINUATION 

In the case of spousal joint owners where one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole
beneficiary, the surviving spouse may elect to continue the policy and rider. In the case of spousal joint owners where one spouse is the annuitant, if the spouse who is the annuitant dies and the surviving spouse is the sole beneficiary, the rider
continues until the death of the surviving spouse. No additional death benefit will be paid under this rider at this time. 
 ANNUITIZATION 

On the maximum annuity commencement date, you will have the option to receive lifetime income payments that are no less than your rider withdrawal amount each
year. This option will also guarantee that the sum of all income payments received over time will equal or exceed the greater of the policy value or the rider death benefit on the maximum annuity commencement date. If the annuitant or
annuitant’s spouse should die before the sum of all income payments received equals or exceeds the greater of the policy value or the rider death benefit on the maximum annuity commencement date, the annuitant’s beneficiary will receive a
final payment equal to the difference. 

  

					
	 RGMB 31 0708
		(5)		(Income/Death-Joint)









 ARTICLE III CONTINUED 

RIDER UPGRADE 
 You may elect, in writing, to upgrade the
withdrawal base to the policy value within [30] days after the [fifth] rider anniversary and every [fifth] rider anniversary thereafter, subject to the issue age restrictions on the new rider. If an upgrade is elected, this rider will terminate and
a new rider with the same features will be issued with a new rider date. The new rider will have its own growth rate percentage which may be lower than this rider’s growth rate percentage. The new rider will have its own rider fee percentage
which may be higher than this rider’s rider fee percentage. 
 At the time of upgrade, the rider death benefit amount will also be upgraded to the
policy value and the rider withdrawal amount will be recalculated based on the new withdrawal base. 
 The new rider date will be the date the Company
receives all information necessary, in a written form acceptable to the Company, to process the upgrade. 
 Signed for us at our home office.

  

			
	



		




	SECRETARY		PRESIDENT


  

					
	 RGMB 31 0708
		(6)		(Income/Death-Joint)










											
	



		 		 		Home Office:		 		 
				 		 4333 Edgewood Road N.E.

Cedar Rapids, Iowa 52499
 (319)355-8511
		 		
							 		
				 			 		
	 A Stock Company (Hereafter called the Company, we, our or us)
										

 GUARANTEED LIFETIME WITHDRAWAL BENEFIT RIDER 

This rider is issued as a part of the policy (contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an
individual annuity or the group certificate if the rider is attached to a group annuity. 
 All provisions of the policy that do not conflict with this
rider apply to this rider. In the event of any conflict between the provisions of this rider and the provisions of the policy, the provisions of this rider shall prevail over the provisions of the policy. 

Rider Data Specification 
  

											
	Policy Number:				 		12345		 		
	Rider Date:						07/01/2008		 		
	Growth Rate Percentage:						5.00%		 		
	Initial Rider Fee Percentage:						0.75%		 		
	Annuitant:						JOHN DOE		 		
									 		
	Annuitant’s Issue Age/Sex:				 		35   /   MALE		 		

 ARTICLE I 
 You may
cancel this rider before midnight of the thirtieth calendar day after you received it and no rider fees will be assessed. 
 This rider will terminate upon
the annuitant’s death, if you surrender your policy, elect to upgrade (as described in Article III of this rider), or elect to receive annuity payments under your policy. This rider will also terminate if the policy to which this rider is
attached, is assigned or if the owner is changed without our approval. You can terminate this rider within [30] days after the [fifth] rider anniversary and every [fifth] rider anniversary thereafter. Termination of the rider will result in the loss
of all benefits provided by the rider. 
 If you elect this rider, 100% of your policy value must be in one or more of the designated funds. You can
generally transfer between the designated funds as permitted under your policy; however, you cannot make transfers as provided for in the policy to a non-designated fund while this rider is in force. If you wish to make a transfer to a
non-designated fund, this rider must be terminated, as described above, prior to making the transfer. 
 A rider fee will be deducted on each rider
anniversary and upon rider termination as described below. 
 DEFINITIONS: 

Terms used that are not defined in this rider shall have the same meaning as those in your policy. 

Designated Funds 
 Investment options authorized for use
with this rider and identified by us as designated funds. 

  

					
	 RGMB 31 0708
		(1)		(Income - Single)









 ARTICLE I CONTINUED 

Excess Withdrawal 
 The excess of a gross partial
withdrawal over the rider withdrawal amount remaining prior to the withdrawal, if any. 
 Gross Partial Withdrawal 

The amount which will be deducted from your policy value as a result of each partial withdrawal. 

Rider Anniversary 
 The anniversary of the rider date.

 Rider Fee 
 The rider fee is the rider fee percentage
multiplied by the withdrawal base at the time the fee is deducted. This amount will change if the withdrawal base changes. The rider fee percentage will not change during the first five rider years, and will only change thereafter due to an
automatic step-up. You will be notified of any increase in the rider fee percentage. This fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary prior to any
increase in the withdrawal base. A portion of this fee will also be deducted when the rider is terminated based on the number of days that have elapsed since the previous rider anniversary. 

Rider Monthiversary 
 The same day of the month as the
rider date. For months not containing that day, we will use the first day of the following month. 
 Rider Withdrawal Amount 

The total amount that can be withdrawn from the policy each rider year without reducing the withdrawal base. This amount will change if the withdrawal base
changes. 
 Rider Year 
 Each twelve-month period
following the rider date. 
 Withdrawal Base 
 The
amount used to calculate the rider withdrawal amount and the rider fee. This amount cannot be taken as a lump sum. 
 ARTICLE II 

GUARANTEED LIFETIME WITHDRAWAL BENEFIT 
 Under this rider,
we guarantee that you can withdraw up to the rider withdrawal amount each rider year, regardless of the policy value, until the annuitant’s death. 

The withdrawal percentage is determined by the attained age (age at last birthday) of the annuitant at the time of the first withdrawal of any amount from the
policy value taken on or after the rider anniversary following the annuitant’s [59th] birthday. Once the withdrawal percentage is established, it may only be changed by an upgrade and redetermined at that time. The withdrawal percentages are
shown in the table below. 
  

													
	 Attained Age
	 	 	 	 	 	 	 	Withdrawal
Percentage	 	 
		 		 		 		 		 		 	
	 	 	0 - 58	 	 	 		 	 	 	0.0%	 	 
	 	 	59 - 69	 	 	 		 		 	5.0%	 	 
	 	 	70 - 79	 	 	 		 		 	6.0%	 	 
	 	 	80 +	 	 	 		 	 	 	7.0%	 	 

 If the annuitant is not yet [59] on the rider date, the withdrawal percentage will be zero until the rider anniversary
following the annuitant’s [59th] birthday. Withdrawals prior to age 59 1/2 will be subject to the 10% penalty tax. 
 Withdrawals will reduce the
policy value of the policy to which this rider is attached. If the policy value equals zero, you cannot make subsequent premium payments and all other policy features, benefits and guarantees are no longer available. Withdrawals guaranteed by this
rider can be continued by selecting an amount and frequency in accordance with the policy provisions to which this rider attaches. Once the payment amount and frequency are established, they cannot be changed and no additional withdrawals will be
allowed. 

  

					
	 RGMB 31 0708
	 	(2)	 	(Income - Single)









 ARTICLE II CONTINUED 

ISSUE AGE AND SURVIVAL 
 The benefits under this rider
depend on the annuitant being alive at the time of withdrawal and the amount of the benefit depends on the issue age of the annuitant. Proof of survival and the issue age may be required by the Company. 

If the annuitant’s age has been misstated, this rider’s fees and benefits will be adjusted to the amounts which would have been calculated for the
correct age. However, if this rider would not have been issued had the age not been misstated, the rider is treated as if it never existed. If withdrawals under the provisions of the rider have already commenced and the misstatement caused the rider
withdrawal amount to be overstated, any withdrawal in excess of the correct rider withdrawal amount will be considered an excess withdrawal and will impact the withdrawal base and rider withdrawal amount. If overpayments occurred when the sum of the
accumulated values in all the designated funds was zero, the amount of that overpayment will be deducted from one or more future payments until this amount is paid in full. 

RIDER WITHDRAWAL AMOUNT 
 The rider withdrawal amount will
be equal to the greater of 1) and 2), where: 
  

	1)	is the withdrawal percentage multiplied by the withdrawal base; 

  

	2)	is an amount equal to the minimum required distribution amount. Prior to the 1st rider anniversary, this amount is based on the initial policy value on the rider date. After this time, the minimum required distribution
is calculated based on the rules established by the IRS. The minimum required distribution may only be used if all of the following are true: 

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 


 

	 	D)	the minimum required distributions are based on age of the living annuitant. The minimum required distributions can not be based on the age of someone who is deceased, 


 

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current rider year. Amounts carried over from past rider years are not considered. 


If any of the above are not true, then 2) is equal to zero and it is not available as a rider withdrawal amount. 

If you withdraw less than the rider withdrawal amount in a rider year, the unused portion cannot be carried over to the next rider year. 

  

					
	 RGMB 31 0708
		(3)		(Income - Single)









 ARTICLE II CONTINUED 

WITHDRAWAL BASE 
 The withdrawal base is used to calculate
the rider withdrawal amount. On the rider date, the initial withdrawal base is equal to the policy value (less any premium enhancements if the rider is added in the first policy year). During any rider year, the withdrawal base is increased by
subsequent premium payments (less any premium enhancements), and is reduced for excess withdrawals. 
 On each rider anniversary, the withdrawal base will
be set to the greatest of: 
  

	 	1)	The current withdrawal base; 

  

	 	2)	The policy value on the rider anniversary; 

  

	 	3)	The highest policy value on a rider [monthiversary;] or 


	 	4)	The current withdrawal base immediately prior to anniversary processing increased by the growth rate percentage. 


Item 3) above will be zero if there have been any excess withdrawals in the current rider year. Item 4) above will be zero after the [10th] rider
anniversary or if there have been any withdrawals in the current rider year. 
 DOUBLE WITHDRAWAL BASE BENEFIT 

If no withdrawals have been made 1) during the first [10] rider years or 2) before the anniversary following the annuitant attaining age [67,] whichever is the
later, the withdrawal base on that rider anniversary will be the greater of: 
  

	 	1)	The withdrawal base as calculated in 1-4 above; or 

  

	 	2)	The withdrawal base on the rider date plus any premiums received within 90 days of the rider date multiplied by 2. 


AUTOMATIC STEP-UP FEATURE 
 The rider receives an
automatic step-up on the rider anniversary if the withdrawal base is set equal to the policy value or the highest policy value on a rider [monthiversary.] This feature does not require the termination of the existing rider. This rider will continue
with the same rider date and features. The rider fee percentage may be changed due to an automatic step-up, but there will be no increase in the rider fee percentage during the first [five] rider years. Following the [fifth] rider anniversary, the
rider fee percentage may be increased due to an automatic step-up, but will not increase more than [0.75%] from the initial rider fee percentage shown on page 1. 

You have the right to reject an automatic step-up within [30] days following a rider anniversary, if the rider fee percentage increases. If you reject an
automatic step-up, you must notify us in a manner which is acceptable to us. Changes as a result of the automatic step-up feature will be reversed. And any increase in the rider fee percentage will also be reversed. 

WITHDRAWAL BASE ADJUSTMENTS 
 Gross partial withdrawals,
taken in a rider year, less than or equal to the rider withdrawal amount will not reduce the withdrawal base. Excess withdrawals will reduce the withdrawal base by the withdrawal base adjustment. The withdrawal base adjustment is the greater of 1)
and 2), where: 
  

	1)	is the excess withdrawal amount; and 

  

	2)	is the result of (A multiplied by B), divided by C, where: 

  

	 	A)	is the excess withdrawal; 

  

	 	B)	is the withdrawal base prior to the excess withdrawal amount; and 

  

	 	C)	is the policy value after the rider withdrawal amount has been withdrawn, but prior to the withdrawal of the excess withdrawal amount. 


  

					
	 RGMB 31 0708
		(4)		(Income - Single)









 ARTICLE III 

CONTINUATION 
 In the case of spousal joint owners where
one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider. In the case of spousal joint owners where one spouse is the
annuitant, if the spouse who is the annuitant dies, this rider will terminate. 
 In the case of non-spousal joint owners where an owner who is not the
annuitant dies, the surviving owner (who is also the sole designated beneficiary) may elect to receive lifetime income payments under this rider instead of receiving any benefits applicable to the policy. The lifetime income payments must begin no
later than 1 year after the owner’s death and will be equal to the rider withdrawal amount divided by the number of payments made per year. Once the payments begin, no additional premium payments will be accepted and no additional withdrawals
will be paid. 
 ANNUITIZATION 
 On the maximum annuity
commencement date, you will have the option to receive lifetime income payments that are no less than your rider withdrawal amount each year. This option will also guarantee that the sum of all income payments received over time will equal or exceed
the policy value on the maximum annuity commencement date. If the annuitant should die before the sum of all income payments received equals or exceeds the policy value on the maximum annuity commencement date, the annuitant’s beneficiary will
receive a final payment equal to the difference. 
 RIDER UPGRADE 

You may elect, in writing, to upgrade the withdrawal base to the policy value within [30] days after the [fifth] rider anniversary and every [fifth] rider
anniversary thereafter, subject to the issue age restrictions on the new rider. If an upgrade is elected, this rider will terminate and a new rider with the same features will be issued with a new rider date. The new rider will have its own growth
rate percentage which may be lower than this rider’s growth rate percentage. The new rider will have its own rider fee percentage which may be higher than this rider’s rider fee percentage. 

At the time of upgrade, the rider withdrawal amount will be recalculated based on the new withdrawal base. 

The new rider date will be the date the Company receives all information necessary, in a written form acceptable to the Company, to process the upgrade. 

Signed for us at our home office. 
  

			
	



		




	SECRETARY		PRESIDENT


  

					
	 RGMB 31 0708
		(5)		(Income - Single)










											
	



		 		 		Home Office:		 		 
				 		 4333 Edgewood Road N.E.

Cedar Rapids, Iowa 52499
 (319)355-8511
		 		
							 		
				 			 		
	         A Stock Company (Hereafter called the Company, we, our or us)
										

 GUARANTEED LIFETIME WITHDRAWAL BENEFIT RIDER 

This rider is issued as a part of the policy (contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an
individual annuity or the group certificate if the rider is attached to a group annuity. 
 All provisions of the policy that do not conflict with this
rider apply to this rider. In the event of any conflict between the provisions of this rider and the provisions of the policy, the provisions of this rider shall prevail over the provisions of the policy. 

Rider Data Specification 
  

											
	Policy Number:				 		12345		 		
	Rider Date:						07/01/2008		 		
	Growth Rate Percentage:						5.00%		 		
	Initial Rider Fee Percentage:						0.75%		 		
	Annuitant:						JOHN DOE		 		
									 		
	Annuitant’s Issue Age/Sex:						35   /   MALE		 		
	Annuitant’s Spouse:						JANE DOE		 		
	Annuitant’s Spouse’s Issue Age/Sex:				 		35   /   FEMALE		 		

 ARTICLE I 
 You may
cancel this rider before midnight of the thirtieth calendar day after you received it and no rider fees will be assessed. 
 This rider will terminate upon
the later of the annuitant’s or annuitant’s spouse’s death, if you surrender your policy, elect to upgrade (as described in Article III of this rider), or elect to receive annuity payments under your policy. This rider will also
terminate if the policy to which this rider is attached, is assigned or if the owner is changed without our approval. You can terminate this rider within [30] days after the [fifth] rider anniversary and every [fifth] rider anniversary thereafter.
Termination of the rider will result in the loss of all benefits provided by the rider. 
 If you elect this rider, 100% of your policy value must be in one
or more of the designated funds. You can generally transfer between the designated funds as permitted under your policy; however, you cannot make transfers as provided for in the policy to a non-designated fund while this rider is in force. If you
wish to make a transfer to a non-designated fund, this rider must be terminated, as described above, prior to making the transfer. 
 The annuitant’s
spouse as of the rider date is hereafter referred to as the annuitant’s spouse. As it pertains to the benefits of this rider, the annuitant’s spouse cannot be changed. The annuitant’s spouse must be the sole primary beneficiary and/or
a joint owner. The only living owners allowed on the policy to which this rider is attached are the annuitant and the annuitant’s spouse. 
 A rider
fee will be deducted on each rider anniversary and upon rider termination as described below. 
 DEFINITIONS: 

Terms used that are not defined in this rider shall have the same meaning as those in your policy. 

Designated Funds 
 Investment options authorized for use
with this rider and identified by us as designated funds. 

  

					
	 RGMB 31 0708
		(1)		(Income - Joint)









 ARTICLE I CONTINUED 

Excess Withdrawal 
 The excess of a gross partial
withdrawal over the rider withdrawal amount remaining prior to the withdrawal, if any. 
 Gross Partial Withdrawal 

The amount which will be deducted from your policy value as a result of each partial withdrawal. 

Rider Anniversary 
 The anniversary of the rider date.

 Rider Fee 
 The rider fee is the rider fee percentage
multiplied by the withdrawal base at the time the fee is deducted. This amount will change if the withdrawal base changes. The rider fee percentage will not change during the first five rider years, and will only change thereafter due to an
automatic step-up. You will be notified of any increase in the rider fee percentage. This fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary prior to any
increase in the withdrawal base. A portion of this fee will also be deducted when the rider is terminated based on the number of days that have elapsed since the previous rider anniversary. 

Rider Monthiversary 
 The same day of the month as the
rider date. For months not containing that day, we will use the first day of the following month. 
 Rider Withdrawal Amount 

The total amount that can be withdrawn from the policy each rider year without reducing the withdrawal base. This amount will change if the withdrawal base
changes. 
 Rider Year 
 Each twelve-month period
following the rider date. 
 Withdrawal Base 
 The
amount used to calculate the rider withdrawal amount and the rider fee. This amount cannot be taken as a lump sum. 
 ARTICLE II 

GUARANTEED LIFETIME WITHDRAWAL BENEFIT 
 Under this rider,
we guarantee that you can withdraw up to the rider withdrawal amount each rider year, regardless of the policy value, until the annuitant’s or the annuitant’s spouse’s death, whichever is later. 

The withdrawal percentage is determined by the attained age (age at last birthday) of the younger of the living spouses at the time of the first withdrawal of
any amount from the policy value taken on or after the rider anniversary following the younger of the living spouse’s [59th] birthday. Once the withdrawal percentage is established, it may only be changed by an upgrade and redetermined at that
time. The withdrawal percentages are shown in the table below. 
  

													
	 Attained Age
	 	 	 	 	 	 	 	Withdrawal
Percentage	 	 
		 		 		 		 		 		 	
	 	 	0 - 58	 	 	 		 	 	 	0.0%	 	 
	 	 	59 - 69	 	 	 		 		 	4.5%	 	 
	 	 	70 - 79	 	 	 		 		 	5.5%	 	 
	 	 	80 +	 	 	 		 	 	 	6.5%	 	 

 If the younger of the annuitant and the annuitant’s spouse is not yet [59] on the rider date, the withdrawal percentage
will be zero until the rider anniversary following the younger of the living spouse’s [59th] birthday. Withdrawals prior to age 59 1/2 will be subject to the 10% penalty tax. 

Withdrawals will reduce the policy value of the policy to which this rider is attached. If the policy value equals zero, you cannot make subsequent premium
payments and all other policy features, benefits and guarantees are no longer available. Withdrawals guaranteed by this rider can be continued by selecting an amount and frequency in accordance with the policy provisions to which this rider
attaches. Once the payment amount and frequency are established, they cannot be changed and no additional withdrawals will be allowed. 

  

					
	 RGMB 31 0708
	 	(2)	 	(Income - Joint)









 ARTICLE II CONTINUED 

ISSUE AGE AND SURVIVAL 
 The benefits under this rider
depend on the annuitant or annuitant’s spouse being alive at the time of withdrawal and the amount of the benefit depends on the issue age of the annuitant and annuitant’s spouse. Proof of survival and the issue ages may be required by the
Company. 
 If the younger of the spouses’ ages has been misstated, this rider’s fees and benefits will be adjusted to the amounts which would
have been calculated for the correct age. However, if this rider would not have been issued had the age not been misstated, the rider is treated as if it never existed. If withdrawals under the provisions of the rider have already commenced and the
misstatement caused the rider withdrawal amount to be overstated, any withdrawal in excess of the correct rider withdrawal amount will be considered an excess withdrawal and will impact the withdrawal base and rider withdrawal amount. If
overpayments occurred when the sum of the accumulated values in all the designated funds was zero, the amount of the overpayment will be deducted from one or more future payments until this amount is paid in full. 

RIDER WITHDRAWAL AMOUNT 
 The rider withdrawal amount will
be equal to the greater of 1) and 2), where: 
  

	1)	is the withdrawal percentage multiplied by the withdrawal base; 

  

	2)	is an amount equal to the minimum required distribution amount. Prior to the 1st rider anniversary, this amount is based on the initial policy value on the rider date. After this time, the minimum required distribution
is calculated based on the rules established by the IRS. The minimum required distribution may only be used if all of the following are true: 

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 


 

	 	D)	the minimum required distributions are based on age of the living annuitant or the annuitant’s spouse if the annuitant is deceased. The minimum required distributions can not be based on the age of someone who is
deceased, 

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current rider year. Amounts carried over from past rider years are not considered. 


If any of the above are not true, then 2) is equal to zero and it is not available as a rider withdrawal amount. 

If you withdraw less than the rider withdrawal amount in a rider year, the unused portion cannot be carried over to the next rider year. 

  

					
	 RGMB 31 0708
		(3)		(Income - Joint)









 ARTICLE II CONTINUED 

WITHDRAWAL BASE 
 The withdrawal base is used to calculate
the rider withdrawal amount. On the rider date, the initial withdrawal base is equal to the policy value (less any premium enhancements if the rider is added in the first policy year). During any rider year, the withdrawal base is increased by
subsequent premium payments (less any premium enhancements), and is reduced for excess withdrawals. 
 On each rider anniversary, the withdrawal base will
be set to the greatest of: 
  

	 	1)	The current withdrawal base; 

  

	 	2)	The policy value on the rider anniversary; 

  

	 	3)	The highest policy value on a rider [monthiversary;] or 

  

	 	4)	The current withdrawal base immediately prior to anniversary processing increased by the growth rate percentage. 


Item 3) above will be zero if there have been any excess withdrawals in the current rider year. Item 4) above will be zero after the [10th] rider
anniversary or if there have been any withdrawals in the current rider year. 
 DOUBLE WITHDRAWAL BASE BENEFIT 

If no withdrawals have been made 1) during the first [10] rider years or 2) before the anniversary following the younger of the annuitant or annuitant’s
spouse attaining age [67,] whichever is the later, the withdrawal base on that rider anniversary will be the greater of: 
  

	 	1)	The withdrawal base as calculated in 1-4 above; or 

  

	 	2)	The withdrawal base on the rider date plus any premiums received within 90 days of the rider date multiplied by 2. 


AUTOMATIC STEP-UP FEATURE 
 The rider receives an
automatic step-up on the rider anniversary if the withdrawal base is set equal to the policy value or the highest policy value on a rider [monthiversary.] This feature does not require the termination of the existing rider. This rider will continue
with the same rider date and features. The rider fee percentage may be changed due to an automatic step-up, but there will be no increase in the rider fee percentage during the first [five] rider years. Following the [fifth] rider anniversary, the
rider fee percentage may be increased due to an automatic step-up, but will not increase more than [0.75%] from the initial rider fee percentage shown on page 1. 

You have the right to reject an automatic step-up within [30] days following a rider anniversary, if the rider fee percentage increases. If you reject an
automatic step-up, you must notify us in a manner which is acceptable to us. Changes as a result of the automatic step-up feature will be reversed. Any increase in the rider fee percentage will also be reversed. 

WITHDRAWAL BASE ADJUSTMENTS 
 Gross partial withdrawals,
taken in a rider year, less than or equal to the rider withdrawal amount will not reduce the withdrawal base. Excess withdrawals will reduce the withdrawal base by the withdrawal base adjustment. The withdrawal base adjustment is the greater of 1)
and 2), where: 
  

	1)	is the excess withdrawal amount; and 

  

	2)	is the result of (A multiplied by B), divided by C, where: 

  

	 	A)	is the excess withdrawal; 

  

	 	B)	is the withdrawal base prior to the excess withdrawal amount; and 

  

	 	C)	is the policy value after the rider withdrawal amount has been withdrawn, but prior to the withdrawal of the excess withdrawal amount. 


  

					
	 RGMB 31 0708
		(4)		(Income - Joint)









 ARTICLE III 

CONTINUATION 
 In the case of spousal joint owners where
one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider. In the case of spousal joint owners where one spouse is the
annuitant, if the spouse who is the annuitant dies and the surviving spouse is the sole beneficiary, the rider continues until the death of the surviving spouse. 

ANNUITIZATION 
 On the maximum annuity commencement date,
you will have the option to receive lifetime income payments that are no less than your rider withdrawal amount each year. This option will also guarantee that the sum of all income payments received over time will equal or exceed the policy value
on the maximum annuity commencement date. If the annuitant or annuitant’s spouse should die before the sum of all income payments received equals or exceeds the policy value on the maximum annuity commencement date, the annuitant’s
beneficiary will receive a final payment equal to the difference. 
 RIDER UPGRADE 

You may elect, in writing, to upgrade the withdrawal base to the policy value within [30] days after the [fifth] rider anniversary and every [fifth] rider
anniversary thereafter, subject to the issue age restrictions on the new rider. If an upgrade is elected, this rider will terminate and a new rider with the same features will be issued with a new rider date. The new rider will have its own growth
rate percentage which may be lower than this rider’s growth rate percentage. The new rider will have its own rider fee percentage which may be higher than this rider’s rider fee percentage. 

At the time of upgrade, the rider withdrawal amount will be recalculated based on the new withdrawal base. 

The new rider date will be the date the Company receives all information necessary, in a written form acceptable to the Company, to process the upgrade. 

Signed for us at our home office. 
  

			
	



		




	SECRETARY		PRESIDENT


  

					
	 RGMB 31 0708
		(5)		(Income - Joint)