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                                 EXHIBIT (4)(c)

                      FORM OF ENHANCED DEATH BENEFIT RIDER
                                (ANNUAL STEP-UP)

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WESTERN RESERVE LIFE                                      Administrative Office:
ASSURANCE CO. OF OHIO                                  [4333 Edgewood Road N.E.]
A Stock Company                                       [Cedar Rapids, Iowa 52499]
(Hereafter called the Company, We, Our or Us)                   [(319) 398-8511]
Home Office: Columbus, Ohio

                          ENHANCED DEATH BENEFIT RIDER

The Guaranteed Minimum Death Benefit provision in the Death Proceeds Section of
the policy to which this Rider is attached, is amended to include the addition
of the following language:

The Guaranteed Minimum Death Benefit is an Annual Step-up through age 85 Death
Benefit. The amount of this Guaranteed Minimum Death Benefit is equal to:

     a)   the step-up value as described below; plus
     b)   any Premium Payments subsequent to the previous determination point;
          minus
     c)   any Adjusted Partial Withdrawals subsequent to the previous
          determination point.

On the Policy Date, the step-up value is the Policy Value. On each Policy
Anniversary (referred to as the determination points) prior to the earlier of
the date of death of the Annuitant or the Annuitant's [86th] birthday, a
comparison is made between (a) and (b), where (a) is the Policy Value at this
point in time and (b) is the previous step-up value, plus Premium Payments minus
Adjusted Partial Withdrawals (as described below) made since the previous
determination point. The larger of (a) and (b) becomes the new step-up value.
This step-up process stops at the earlier of the date of death of the Annuitant
or the Annuitant's [86th] birthday. The then current step-up value becomes the
final step-up value.

A Partial Withdrawal will reduce the Guaranteed Minimum Death Benefit by an
amount referred to as the "Adjusted Partial Withdrawal". The Adjusted Partial
Withdrawal may be a different amount than the Gross Partial Withdrawal. If at
the time of the Partial Withdrawal, the Policy Value is greater than or equal to
the Death Proceeds, the Adjusted Partial Withdrawal will equal the Gross Partial
Withdrawal. If at the time of the Partial Withdrawal, the Policy Value is less
than the Death Proceeds, the Adjusted Partial Withdrawal will be greater than
the Gross Partial Withdrawal.

The Adjusted Partial Withdrawal is equal to the Gross Partial Withdrawal
multiplied by the Death Proceeds immediately prior to the Partial Withdrawal
divided by the Policy Value immediately prior to the Partial Withdrawal. The
formula is APW = GPW x (DP/PV) where:

APW  = Adjusted Partial Withdrawal
GPW  = Gross Partial Withdrawal
DP   = Death Proceeds prior to the Partial Withdrawal = greatest of (PV, CV, or
       GMDB)
PV   = Policy Value prior to the Partial Withdrawal
CV   = Cash Value prior to the Partial Withdrawal
GMDB = Guaranteed Minimum Death Benefit prior to the Partial Withdrawal

This Rider is effective on the Policy Date and can only be terminated when the
policy to which this Rider is attached terminates. This Rider is subject to all
the terms and conditions of the policy not inconsistent herewith.

                        Signed for Us at our Home Office.


           William H. Geiger                          Jerome C. Vahl
 ------------------------------------      -------------------------------------
               SECRETARY                                PRESIDENT