<PAGE>

                                EXHIBIT (4)(b)

                        FORM OF ENDORSEMENTS AND RIDERS

                                 (GMDB)(GMIB)
<PAGE>

<TABLE>
<S>                               <C>                     <C>                          <C>
                                                          Home Office:
                                  Transamerica            4333 Edgewood Road N.E.      A Stock Company
[LOGO](R)  TRANSAMERICA           Occidental Life         Cedar Rapids, Iowa  52499
           LIFE COMPANIES         Company                 (319) 398-8511
</TABLE>


                    GUARANTEED MINIMUM DEATH BENEFIT RIDER

Transamerica Occidental Life Insurance Company has issued this Rider as a part
of the Contract to which it is attached if it is shown in the Schedule of
Additional Benefits section on the Contract Specifications page of the Contract.
This rider provides a Guaranteed Minimum Death Benefit as referenced in Section
9 of the Contract, Death Proceeds.

The terms defined in the Contract and in any other Rider attached to the
Contract will have the same meaning when used in this Rider.


The Guaranteed Minimum Death Benefit (GMDB) is the Double Enhanced Death Benefit
equal to the greater of (1) and (2) where:

     (1)  is a Step-Up Death Benefit, equal to:
          a)   The largest Account Value on the Contract Date or any Contract
               Anniversary prior to the earlier of two dates:
               i)  the date of death of the Owner; or
               ii) the Owner's 86/th/ birthday;
               plus
          b)   any Purchase Payments subsequent to the date of the Contract
               Anniversary with the largest Account Value; less
          c)   any Adjusted Partial Withdrawals (as described below) and any
               applicable premium taxes, subsequent to the date of the Contract
               Anniversary with the largest Account Value.

     (2)  is a 5% Annually Compounding Death Benefit, equal to:
          a)  the total Purchase Payments; less
          b)  Adjusted Partial Withdrawals (as described below) and any
              applicable premium taxes; plus
          c)  interest accumulated at 5% per annum from the payment or
              withdrawal date to the earlier of three dates:
              i)   the date of death of the Owner; or
              ii)  the Owner's 86/th/ birthday; or
              iii) the date the sum of all Purchase Payments, less the sum of
                   all Adjusted Partial Withdrawals and any applicable premium
                   taxes, has grown to two times its original amount as a result
                   of such interest accumulation.

The Adjusted Partial Withdrawal is  the total amount deducted from the GMDB as a
result of a Partial Withdrawal as used in the GMDB provision.  It is equal to
the Partial Withdrawal described in Section 5 of the Contract, multiplied by an
Adjustment Factor.  The Adjustment Factor is equal to the amount of the death
proceeds prior to the Partial Withdrawal divided by the Account Value prior to
the Partial Withdrawal.


This Rider takes effect and expires concurrently with the Contract to which it
is attached and is subject to all the terms and conditions of the Contract not
inconsistent herewith.

Signed for us at our home office, to be effective as of the Contract Date.

                TRANSAMERICA OCCIDENTAL LIFE INSURANCE COMPANY

               /s/ James W. Dederer               /s/ Ron F. Wagley

                  SECRETARY                         PRESIDENT


RGMD 1 0500
<PAGE>

<TABLE>
<S>                               <C>                     <C>                          <C>
                                                          Home Office:
                                  Transamerica            4333 Edgewood Road N.E.      A Stock Company
[LOGO](R)  TRANSAMERICA           Occidental Life         Cedar Rapids, Iowa  52499
           LIFE COMPANIES         Company                 (319) 398-8511
</TABLE>


                    GUARANTEED MINIMUM DEATH BENEFIT RIDER


Transamerica Occidental Life Insurance Company has issued this Rider as a part
of the Contract to which it is attached if it is shown in the Schedule of
Additional Benefits section on the Contract Specifications page of the Contract.
This rider provides a Guaranteed Minimum Death Benefit as referenced in Section
9 of the Contract, Death Proceeds.

The terms defined in the Contract and in any other Rider attached to the
Contract will have the same meaning when used in this Rider.


The Guaranteed Minimum Death Benefit (GMDB) is the Return of Purchase Payments
Death Benefit equal to the total Purchase Payments paid for the Contract, less
any Adjusted Partial Withdrawals (as described below) as of the date of death.

The Adjusted Partial Withdrawal is the total amount deducted from the GMDB as a
result of a Partial Withdrawal as used in the GMDB provision.  It is equal to
the Partial Withdrawal described in Section 5 of the Contract, multiplied by an
Adjustment Factor.  The Adjustment Factor is equal to the amount of the death
proceeds prior to the Partial Withdrawal divided by the Account Value prior to
the Partial Withdrawal.


This Rider takes effect and expires concurrently with the Contract to which it
is attached and is subject to all the terms and conditions of the Contract not
inconsistent herewith.

Signed for us at our home office, to be effective as of the Contract Date.



                TRANSAMERICA OCCIDENTAL LIFE INSURANCE COMPANY


                /s/ James W. Dederer           /s/ Ron F. Wagley

                    SECRETARY                       PRESIDENT

RGMD 2 0500
<PAGE>

<TABLE>
<S>                               <C>                     <C>                          <C>
                                                          Home Office:
                                  Transamerica            4333 Edgewood Road N.E.      A Stock Company
[LOGO](R)  TRANSAMERICA           Occidental Life         Cedar Rapids, Iowa  52499
           LIFE COMPANIES         Company                 (319) 398-8511
</TABLE>

                    Guaranteed Minimum Income Benefit Rider

This rider is a part of the Contract if it is shown in the Schedule of
Additional Benefits section on the Contract Specifications page of the Contract.
This rider provides your variable annuity with a Minimum Annuitization Value,
which can only be used with the Annuity Factors shown in Schedule I of this
rider. The Minimum Annuitization Value is guaranteed by us, regardless of the
performance of the variable annuity's investments.

This rider is attached to and made part of your variable annuity Contract as of
the Rider Date.  This rider may only be terminated as provided herein.  This
rider is subject to all of the provisions in the Contract that do not conflict
with the provisions of this rider.  The Rider Payment Options provide for
variable annuity payments.  Subsequent payments may fluctuate with the
investment performance of your Subaccounts.  If you elect the Guaranteed Minimum
Payment Option on the Election Date, subsequent payments will never be less than
the initial payment.  However, if you do not elect the Guaranteed Minimum
Payment Option, subsequent payments may be less than your initial payment.


<TABLE>
<S>                               <C>                 <C>                                     <C>
Contract Number:                  123456              Last Date to Upgrade:                   07/26/2058

Rider Date:                       07/26/2000          Minimum Annuitization Value
                                                      on Rider Date:*                         $100,000
Age on Rider Date:                35

Annual Growth Rate:               3.00%               Guaranteed Minimum Income Benefit:
                                                      First Date to Elect Benefit:            07/26/2007
Rider Fee Percentage:             0.50%               Last Date to Elect Benefit:             07/26/2065

Guaranteed Minimum Payment
Option Fee:                       2.25%
</TABLE>

The Mortality and Expense Risk Charge and Administrative Expense Charge after
the Election Date is listed on the Contract Specifications page of the Contract.

<TABLE>
<CAPTION>
       --------------------------------------------------------------------------------------------------
       Election                Age         Minimum Annuitization Value         Guaranteed Minimum Monthly
       Date                                                                    Payment
       --------------------------------------------------------------------------------------------------
<S>                            <C>         <C>                                 <C>
       7/26/2007                  42             $122,987.39                                $419
       --------------------------------------------------------------------------------------------------
       7/26/2008                  43             $126,677.01                                $437
       --------------------------------------------------------------------------------------------------
       7/26/2009                  44             $130,477.32                                $455
       --------------------------------------------------------------------------------------------------
       7/26/2010                  45             $134,391.64                                $476
       --------------------------------------------------------------------------------------------------
       7/26/2011                  46             $138,423.39                                $497
       --------------------------------------------------------------------------------------------------
       7/26/2012                  47             $142,576.09                                $519
       --------------------------------------------------------------------------------------------------
       7/26/2013                  48             $146,853.37                                $542
       --------------------------------------------------------------------------------------------------
       7/26/2014                  49             $151,258.97                                $566
       --------------------------------------------------------------------------------------------------
       7/26/2015                  50             $155,796.74                                $592
       --------------------------------------------------------------------------------------------------
       7/26/2016                  51             $160,470.64                                $619
       --------------------------------------------------------------------------------------------------
</TABLE>

*Assumes payment of one purchase payment on the Rider Date (and no withdrawals
or additional purchase payments thereafter), no premium tax, and no growth in
your Account Value.  This amount may only be used for annuitization with the
Rider Payment Options provided in this rider.

**Assumes the Minimum Annuitization Value shown is applied to a life with 10
year certain Rider Payment Option with monthly payments and that the Guaranteed
Minimum Payment Option is elected. If the Guaranteed Minimum Payment Option is
not elected, the amount shown will only be guaranteed for the initial payment
plus growth in your Account Value, if any.


RGMI 11 0500

                                       1
<PAGE>

DEFINITIONS

Annuitant:
     The Annuitant is designated on the Contract Specifications Page. The
     variable annuity payments are paid to the Annuitant (or surviving Joint
     Annuitant).

Annuity Factor:
     A factor for the applicable Annuitant age, sex and Rider Payment Option
     shown in Schedule I of this rider.  For the Rider Payment Option chosen,
     the Annuity Factor from Schedule I and the Minimum Annuitization Value will
     be used to determine the applicable annuity payments.  Factors not shown
     are available from us upon request.  Schedule I and Schedule II are based
     on the Annuity 2000 (male, female, and unisex if required by law) mortality
     table projected for improvement using projection scale G, assuming an
     annuity commencement date of 2005.

Election Date:
     A date that You elect to begin Guaranteed Minimum Income Benefit payments.
     The Election Date must be within 30 days following a Rider Anniversary.
     The first and last dates to elect a Rider Payment Option are shown on page
     1 of this rider.

Guaranteed Minimum Payment Option:
     An option that guarantees subsequent variable annuity payments will never
     be less than the initial payment.  If this option is elected, an additional
     Mortality and Expense Risk Charge and Administrative Expense Charge will be
     charged.

Minimum Annuitization Value:
     Is used to determine the amount of the Guaranteed Minimum Income Benefit
     payments.

Rider Anniversary:
     The same month and day as the Rider Date in each Calendar Year after the
     Calendar Year in which the Rider Date occurs.

Rider Date:
     The date that this rider is added to the Contract or the date you most
     recently elected to upgrade the Minimum Annuitization Value, if applicable.
     This date must be within 30 days following the issue date of the Contract
     or a Rider Anniversary.

Supportable Payment:
     The Supportable Payment is equal to the number of variable annuity units in
     the selected Subaccounts multiplied by the variable annuity unit values in
     those Subaccounts on the date the payment is made.

GUARANTEED MINIMUM INCOME BENEFIT

On the Election Date, you may use the Minimum Annuitization Value and the
applicable Annuity Factor to provide variable payments to the Annuitant.  The
first variable payment is guaranteed and is determined by multiplying each
$1,000 of Minimum Annuitization Value by the Annuity Factor on Schedule I.  Each
subsequent payment will be calculated as described in the Contract.

For subsequent payments, a Mortality and Expense Risk Charge and Administrative
Expense Charge will be charged.  This fee may be different than the Mortality
and Expense Risk Charge and Administrative Expense Charge in effect prior to the
Election Date and it is listed on the Contract Specifications page of the
Contract.   If you elect the Guaranteed Minimum Payment Option, an additional
Mortality and Expense Risk Charge and Administrative Expense Charge will be
charged.  This amount is shown on page 1 of this rider.

The subsequent payments may fluctuate in accordance with the investment
performance of your annuity Subaccounts.  If you elect the Guaranteed Minimum
Payment Option, such payments will never be less than the initial payment.
However, if you choose not to elect the Guaranteed Minimum Payment Option, such
payments may be less than the initial payment.

RGMI 11 0500

                                       2
<PAGE>

MINIMUM ANNUITIZATION VALUE

The Minimum Annuitization Value is used to determine your Guaranteed Minimum
Income Benefit payments.

If the Rider is added in the first Contract Year, the Minimum Annuitization
Value on the Rider Date is equal to the total Purchase Payments paid as of the
Rider Date, less any prior partial withdrawals.  If the Rider is added after the
first Contract Year, the Minimum Annuitization Value on the Rider Date is equal
to the Account Value on the Rider Date.  After the Rider Date, the Minimum
Annuitization Value will equal the greater of (1) and (2) where:

     (1)  is equal to the greater of the Minimum Annuitization Value on the
          Rider Date and the largest Account Value on any Rider Anniversary
          prior to the Annuitant's 86/th/ birthday, plus any Purchase Payments
          made since this date, minus withdrawals (adjusted as described below)
          made since this date, minus any premium taxes; and
     (2)  is the Minimum Annuitization Value on the Rider Date, plus the sum of
          all Purchase Payments made after the Rider Date, minus withdrawals
          (adjusted as below) and any premium taxes, plus interest hereon equal
          to the annual effective rate shown on the first page of this rider,
          credited on a daily basis up to the earlier of two dates:
          (i)  The Rider Anniversary prior to the Annuitant's 86/th/ birthday,
               or
          (ii) The date this sum has grown to two times its original amount as a
               result of such interest accumulation.

Furthermore, on the Election Date, if the Account Value is greater than the
Minimum Annuitization Value, we will increase Your Minimum Annuitization Value
to be equal to the Account Value at that time. This is a one-time only Minimum
Annuitization Value adjustment applied on the Election Date.


WITHDRAWALS

In any Contract Year, withdrawals will reduce the Minimum Annuitization Value by
an amount equal to (A) divided by (B) multiplied by (C) where:

     (A)  is the amount of the withdrawal;
     (B)  is the Account Value immediately prior to the withdrawal; and
     (C)  is the Minimum Annuitization Value immediately prior to the
          withdrawal.

RIDER FEE

We will deduct a fee from the Account Value on each Rider Anniversary and on the
termination date of this rider.  The Rider Fee is the Minimum Annuitization
Value at the time the fee is deducted, multiplied by the Rider Fee Percentage
shown on the first page of this rider.  The fee will be deducted from each
Investment Option in proportion to the amount of Account Value in each account.
This fee will not be deducted after the Election Date.

MINIMUM ANNUITIZATION VALUE UPGRADE

The Owner may elect, in writing, to upgrade Minimum Annuitization Value to the
Account Value.  This may only be done within 30 days immediately following any
Rider Anniversary prior to the Last Date to Upgrade shown on page 1 of this
rider.

If an upgrade is elected, this rider will terminate and a new rider will be
issued with a new Rider Date, Election Date and its own guaranteed benefits. The
length of time you must wait between the Rider Date and the First Date to Elect
Benefit may also change.  The new annual Rider Fee Percentage may be different
than this rider's, but it will never be greater than 0.50%.

RGMI 11 0500

                                       3
<PAGE>

RIDER PAYMENT OPTIONS

The Minimum Annuitization Value and applicable Annuity Factors from Schedule I
may be applied to the following payment options:

          Life Income - An election may be made for "No Period Certain" or "10
Years Certain."  In the event of the death of the person receiving payments
prior to the end of the chosen period certain, the remaining period certain
payments will be continued to the beneficiary.

          Joint and Full Survivor - An election may be made for "No Period
Certain" or "10 Years Certain."  Payments will be made as long as either the
Annuitant or Joint Annuitant is living.  In the event of the death of both the
Annuitant and the Joint Annuitant prior to the end of the chosen period certain,
the remaining period certain payments will be continued to the beneficiary.

GUARANTEED MINIMUM PAYMENT OPTION

On the Election Date, the owner has the option of electing the Guaranteed
Minimum Payment Option.  This option stabilizes payments to remain level
throughout each 12 month period following the Election Date and guarantees that
subsequent payments will never be less than the initial payment.  This option
has a Mortality and Expense Risk Charge and Administrative Expense Charge in
addition to the Mortality and Expense Risk Charge and Administrative Expense
Charge that is shown on the Contract Specifications page of the Contract.  The
additional amount of the Mortality Risk Charge and Administrative Expense Charge
for this option is shown on page 1 of this rider.  The determination of
subsequent payments under the Guaranteed Minimum Payment Option is described as
follows:

During the first 12 month period following the Election Date, each payment will
be stabilized to equal the initial payment.  On each anniversary of the Election
Date, the stabilized payment will be increased or decreased (but never below the
initial payment) and held level for the next 12 month period.  This new
stabilized payment will equal the greater of the initial payment or the
Supportable Payment at that time.

If the Supportable Payment (at any payment date) is greater than the stabilized
payment for that year, the excess will be used to purchase additional annuity
units as described below.  If the Supportable Payment (at any payment date) is
less than the stabilized payment for that year, annuity units will be redeemed
as described below to fund the deficiency.

Purchase/Redemption of Annuity Units:

     The number of annuity units purchased or redeemed is equal to the annuity
     income purchased or redeemed, respectively, divided by the annuity unity
     value for each respective Subaccount.  Purchases and redemptions of annuity
     income will be allocated to each Subaccount on a proportionate basis.  The
     amount of annuity income purchased or redeemed is the difference between
     the Supportable Payment and the stabilized payment, times the attained age
     nearest birthday annuity factors shown in Schedule II, divided by $1,000.
     The Schedule II Annuity Factor will reflect the remaining number of years
     certain, if any.


The Company bears the risk that it will need to make payments if all annuity
units have been redeemed in an attempt to maintain the stabilized payment at the
initial payment level.  In such an event, the Company will make all future
payments equal to the initial payment.

If the Guaranteed Minimum Payment Option is not elected on the Election Date,
subsequent payments will be calculated as described in your Contract.  Payments
will not be stabilized throughout each 12 month period following the Election
date and may be less than your initial payments.  The Mortality and Expense Risk
Charge and Administrative Expense Charge if you do not choose the Guaranteed
Minimum Payment Option is shown on the Contract Specifications page of the
Contract.


RGMI 11 0500

                                       4
<PAGE>

ASSIGNMENT

Payments made under this rider may not be pledged or assigned.  Payments will
only be made to the Annuitant or Joint Annuitant named in the Contract.

TERMINATION

This rider will be terminated upon the earliest of:
a.  the Election Date;
b.  30 days after the Last Date to Elect Benefit shown on the first page of this
    rider;
c.  the date the Contract terminates;
d.  the date you elect to apply the Account Value of the Contract to annuitize
    this Contract using the payment options in the Contract; and
e.  the date you elect to upgrade your Minimum Annuitization Value.

This rider cannot be terminated prior to the earliest of the above dates.

Signed for us at our home office, to be effective as of the Contract Date.



                TRANSAMERICA OCCIDENTAL LIFE INSURANCE COMPANY

                /s/ James W. Dederer           /s/ Ron F. Wagley

                    Secretary                      President

RGMI 11 0500

                                       5
<PAGE>

                         SCHEDULE 1 - ANNUITY FACTORS

The amounts shown in these tables are the Annuity Factors for each $1,000 of the
    Minimum Annuitization Value and Assume a 3% Assumed Investment Return.

<TABLE>
<CAPTION>
                                      Monthly Annuity Factor For Life       Monthly Annuity Factor For Life
                                          With No Period Certain                 10 With Years Certain

    ------------------------------------------------------------------------------------------------------------
               Age*                    Male         Female       Unisex        Male        Female       Unisex
    ------------------------------------------------------------------------------------------------------------
    <S>                                <C>          <C>          <C>           <C>          <C>          <C>
                50                     $ 3.82       $ 3.70       $ 3.74        $3.80        $3.69        $3.72
                51                       3.89         3.76         3.80         3.86         3.74         3.78
                52                       3.95         3.81         3.86         3.92         3.80         3.84
                53                       4.02         3.88         3.92         3.99         3.86         3.90
                54                       4.10         3.94         3.99         4.06         3.92         3.96
                55                       4.18         4.01         4.06         4.13         3.99         4.03
                56                       4.26         4.08         4.14         4.21         4.06         4.10
                57                       4.35         4.16         4.22         4.29         4.13         4.18
                58                       4.44         4.24         4.30         4.38         4.21         4.26
                59                       4.54         4.33         4.39         4.47         4.29         4.35
                60                       4.64         4.42         4.49         4.57         4.38         4.44
                61                       4.76         4.52         4.59         4.67         4.47         4.53
                62                       4.88         4.63         4.70         4.78         4.57         4.63
                63                       5.01         4.74         4.82         4.89         4.67         4.74
                64                       5.15         4.86         4.94         5.01         4.78         4.85
                65                       5.30         4.98         5.08         5.14         4.89         4.97
                66                       5.46         5.12         5.22         5.27         5.02         5.09
                67                       5.63         5.27         5.37         5.41         5.14         5.22
                68                       5.81         5.42         5.54         5.55         5.28         5.36
                69                       6.00         5.59         5.71         5.70         5.42         5.51
                70                       6.21         5.78         5.90         5.86         5.58         5.66
                71                       6.43         5.97         6.11         6.02         5.74         5.82
                72                       6.66         6.19         6.33         6.18         5.90         5.99
                73                       6.91         6.42         6.56         6.35         6.08         6.16
                74                       7.18         6.67         6.82         6.53         6.26         6.34
                75                       7.46         6.94         7.09         6.70         6.45         6.53
                76                       7.77         7.23         7.39         6.88         6.65         6.72
                77                       8.10         7.55         7.71         7.07         6.85         6.91
                78                       8.45         7.89         8.05         7.25         7.05         7.11
                79                       8.83         8.26         8.43         7.43         7.26         7.31
                80                       9.23         8.66         8.83         7.61         7.46         7.51
                81                       9.66         9.10         9.27         7.79         7.66         7.70
                82                      10.13         9.57         9.74         7.97         7.86         7.89
                83                      10.62        10.09        10.24         8.13         8.05         8.07
                84                      11.15        10.64        10.79         8.29         8.23         8.25
                85                      11.72        11.24        11.38         8.44         8.40         8.41
                86                      12.32        11.89        12.02         8.59         8.56         8.56
                87                      12.97        12.59        12.70         8.72         8.70         8.71
                88                      13.65        13.33        13.42         8.84         8.83         8.83
                89                      14.38        14.11        14.19         8.95         8.95         8.95
                90                      15.16        14.94        15.00         9.06         9.05         9.05
                91                      15.97        15.80        15.85         9.15         9.15         9.15
                92                      16.84        16.70        16.74         9.23         9.23         9.23
                93                      17.75        17.63        17.67         9.31         9.31         9.31
                94                      18.72        18.60        18.64         9.37         9.37         9.37
                95                      19.77        19.62        19.66         9.43         9.43         9.43
    ------------------------------------------------------------------------------------------------------------
</TABLE>

RGMI 11 0500

                                       6
<PAGE>

<TABLE>
<CAPTION>
                                        Monthly Annuity Factor For Joint and Full Survivor
------------------------------------------------------------------------------------------------------------------------------
     Age of                                                 Age of Female Annuitant*
                    ----------------------------------------------------------------------------------------------------------
      Male                15 Years         12 Years        9 Years         6 Years        3 Years      Same As       3 Years
                          Less Than       Less Than       Less Than      Less Than       Less Than       Male       More Than
   Annuitant*               Male             Male           Male            Male           Male                       Male
------------------------------------------------------------------------------------------------------------------------------
<S>                       <C>             <C>             <C>            <C>             <C>           <C>          <C>
       50                  $3.06           $3.12           $3.19           $3.25           $3.31         $3.38        $3.44
       55                   3.20            3.27            3.35            3.44            3.52          3.61         3.69
       60                   3.37            3.47            3.57            3.68            3.79          3.91         4.02
       65                   3.59            3.72            3.86            4.01            4.16          4.32         4.47
       70                   3.88            4.06            4.25            4.45            4.67          4.89         5.11
------------------------------------------------------------------------------------------------------------------------------
</TABLE>


<TABLE>
<CAPTION>
                   Monthly Annuity Factor For Unisex Joint and Full Survivor with 10 Year Period Certain
------------------------------------------------------------------------------------------------------------------------------
     Age of                                                  Age of Joint Annuitant*
                   -----------------------------------------------------------------------------------------------------------
     First            15 Years         12 Years          9 Years           6 Years          3 Years     Same As      3 Years
                      Less Than        Less Than        Less Than         Less Than        Less Than     First       More Than
   Annuitant*           First            First            First             First            First                     First
------------------------------------------------------------------------------------------------------------------------------
<S>                   <C>              <C>              <C>               <C>              <C>          <C>          <C>
       50               $3.07            $3.13            $3.19            $3.25            $3.31        $3.37         $3.43
       55                3.20             3.28             3.36             3.44             3.52         3.60          3.67
       60                3.38             3.48             3.58             3.68             3.79         3.89          4.00
       65                3.61             3.73             3.87             4.01             4.16         4.30          4.44
       70                3.90             4.07             4.26             4.46             4.66         4.86          5.05
------------------------------------------------------------------------------------------------------------------------------
*Age nearest birthday
------------------------------------------------------------------------------------------------------------------------------
</TABLE>

  Dollar amounts of monthly, quarterly, semi-annual, and annual installments not
  shown in the above tables will be calculated on the same basis as those shown
  and may be obtained from the Company.

RGMI 11 0500

                                       7
<PAGE>

                         SCHEDULE II - ANNUITY FACTORS

          The amounts shown in these tables are the Annuity for each $1,000 and
          assume a 5% Assumed Investment Return.

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------
                         Monthly Annuity Factor For Life         Monthly Annuity Factor For Life
                             With No Period Certain                   With 10 Years Certain
--------------------------------------------------------------------------------------------------
             Age*       Male         Female       Unisex        Male         Female        Unisex
<S>                  <C>           <C>          <C>          <C>           <C>           <C>
             50         $ 5.07        $ 4.93       $ 4.98       $ 5.04        $ 4.92        $ 4.95
             51           5.13          4.99         5.03         5.09          4.96          5.00
             52           5.19          5.04         5.08         5.15          5.01          5.05
             53           5.26          5.10         5.14         5.21          5.07          5.11
             54           5.33          5.16         5.21         5.27          5.12          5.17
             55           5.40          5.22         5.27         5.34          5.18          5.23
             56           5.48          5.29         5.35         5.41          5.25          5.30
             57           5.57          5.36         5.42         5.49          5.32          5.37
             58           5.66          5.44         5.50         5.57          5.39          5.44
             59           5.75          5.52         5.59         5.66          5.47          5.52
             60           5.85          5.61         5.68         5.75          5.55          5.61
             61           5.97          5.70         5.78         5.85          5.63          5.70
             62           6.09          5.81         5.89         5.95          5.72          5.79
             63           6.21          5.91         6.00         6.06          5.82          5.89
             64           6.35          6.03         6.13         6.17          5.92          6.00
             65           6.50          6.16         6.26         6.29          6.03          6.11
             66           6.66          6.29         6.40         6.42          6.15          6.23
             67           6.83          6.43         6.55         6.55          6.27          6.36
             68           7.01          6.59         6.71         6.69          6.40          6.49
             69           7.21          6.76         6.89         6.83          6.54          6.63
             70           7.41          6.94         7.08         6.98          6.69          6.77
             71           7.63          7.14         7.28         7.13          6.84          6.93
             72           7.87          7.35         7.50         7.28          7.00          7.09
             73           8.12          7.58         7.74         7.45          7.17          7.25
             74           8.39          7.83         8.00         7.61          7.34          7.42
             75           8.68          8.11         8.28         7.78          7.52          7.60
             76           8.99          8.40         8.58         7.95          7.71          7.78
             77           9.32          8.72         8.90         8.12          7.90          7.97
             78           9.68          9.07         9.25         8.29          8.09          8.16
             79          10.06          9.45         9.63         8.47          8.29          8.34
             80          10.47          9.85        10.04         8.64          8.48          8.53
             81          10.91         10.30        10.48         8.80          8.67          8.71
             82          11.38         10.78        10.96         8.97          8.86          8.89
             83          11.88         11.30        11.47         9.12          9.04          9.06
             84          12.42         11.87        12.03         9.27          9.21          9.23
             85          12.99         12.48        12.63         9.41          9.37          9.38
             86          13.60         13.13        13.27         9.54          9.51          9.52
             87          14.26         13.84        13.96         9.67          9.65          9.65
             88          14.95         14.59        14.70         9.78          9.77          9.77
             89          15.69         15.39        15.48         9.89          9.88          9.88
             90          16.47         16.23        16.30         9.98          9.98          9.98
             91          17.29         17.10        17.16        10.07         10.07         10.07
             92          18.16         18.01        18.05        10.15         10.15         10.15
             93          19.07         18.95        18.98        10.22         10.22         10.22
             94          20.05         19.92        19.96        10.28         10.28         10.28
             95          21.09         20.94        20.99        10.34         10.33         10.33
----------------------------------------------------------------------------------------------------
</TABLE>

RGMI 11 0500

                                       8
<PAGE>

<TABLE>
<CAPTION>
                                        Monthly Annuity Factor For Joint and Full Survivor
--------------------------------------------------------------------------------------------------------------------------------
     Age of                                                Age of Female Annuitant*
                       ---------------------------------------------------------------------------------------------------------
      Male               15 Years       12 Years        9 Years         6 Years         3 Years      Same As      3 Years
                        Less Than      Less Than       Less Than        Less Than       Less Than     Male        More Than
   Annuitant*             Male           Male             Male            Male             Male                      Male
--------------------------------------------------------------------------------------------------------------------------------
<S>               <C>             <C>             <C>             <C>             <C>             <C>      <C>
       50                  $4.37           $4.42           $4.46           $4.51           $4.56    $4.62              $4.67
       55                   4.48            4.54            4.60            4.67            4.74     4.81               4.88
       60                   4.62            4.70            4.79            4.88            4.98     5.08               5.18
       65                   4.81            4.92            5.04            5.17            5.31     5.46               5.61
       70                   5.07            5.23            5.40            5.59            5.79     6.00               6.22
--------------------------------------------------------------------------------------------------------------------------------
</TABLE>


<TABLE>
<CAPTION>
                                     Monthly Annuity Factor For Unisex Joint and Full Survivor
---------------------------------------------------------------------------------------------------------------------------------
     Age of                                                   Age of Joint Annuitant*
                       -----------------------------------------------------------------------------------------------------------
     First                 15 Years         12 Years          9 Years          6 Years          3 Years      Same As    3 Years
                          Less Than        Less Than         Less Than        Less Than        Less Than      First     Than More
   Annuitant*               First            First             First            First            First                    First
---------------------------------------------------------------------------------------------------------------------------------
<S>                      <C>              <C>                <C>              <C>              <C>          <C>         <C>
       50                      $4.38          $4.42               $4.47            $4.51           $4.56       $4.61     $4.66
       55                       4.48           4.54                4.60             4.67            4.73        4.80      4.87
       60                       4.63           4.70                4.79             4.88            4.97        5.07      5.16
       65                       4.82           4.93                5.05             5.17            5.30        5.44      5.57
       70                       5.09           5.24                5.41             5.59            5.78        5.97      6.16
---------------------------------------------------------------------------------------------------------------------------------
*Age nearest birthday
---------------------------------------------------------------------------------------------------------------------------------
</TABLE>


Dollar amounts of monthly, quarterly, semi-annual, and annual installments not
shown in the above tables will be calculated on the same basis as those shown
and may be obtained from the Company.

RGMI 11 0500

                                       9
<PAGE>

        [LETTERHEAD OF TRANSAMERICA OCCIDENTAL LIFE INSURANCE COMPANY]


                    Guaranteed Minimum Income Benefit Rider

This rider is a part of the Contract if it is shown in the Schedule of
Additional Benefits section on the Contract Specifications page of the Contract.
This rider provides your variable annuity with a Minimum Annuitization Value,
which can only be used with the Annuity Factors shown in Schedule I of this
rider. The Minimum Annuitization Value is guaranteed by us, regardless of the
performance of the variable annuity's investments.

This rider is attached to and made part of your variable annuity Contract as of
the Rider Date. This rider may only be terminated as provided herein. This rider
is subject to all of the provisions in the Contract that do not conflict with
the provisions of this rider. The Rider Payment Options provide for variable
annuity payments. Subsequent payments may fluctuate with the investment
performance of your Subaccounts. If you elect the Guaranteed Minimum Payment
Option on the Election Date, subsequent payments will never be less than the
initial payment. However, if you do not elect the Guaranteed Minimum Payment
Option, subsequent payments may be less than your initial payment.

Contract Number:              123456   Last Date to Upgrade:          07/26/2058

Rider Date:               07/26/2000   Minimum Annuitization Value
                                       on Rider Date:*                  $100,000
Age on Rider Date:                35

Annual Growth Rate:             3.00%  Guaranteed Minimum Income Benefit:
                                       First Date to Elect Benefit:   07/26/2007
Rider Fee Percentage:           0.50%  Last Date to Elect Benefit:    07/26/2065

Guaranteed Minimum Payment
Option Fee:                     2.25%

The Mortality and Expense Risk Charge and Administrative Expense Charge after
the Election Date is listed on the Contract Specifications page of the Contract.

<TABLE>
<CAPTION>
          -----------------------------------------------------------------------------------
          Election         Age     Minimum Annuitization Value     Guaranteed Minimum Monthly
          Date                                                     Payment
          -----------------------------------------------------------------------------------
          <S>              <C>     <C>                             <C>
          7/26/2007         42               $100,000.00                         $341
          -----------------------------------------------------------------------------------
          7/26/2008         43               $100,000.00                         $345
          -----------------------------------------------------------------------------------
          7/26/2009         44               $100,000.00                         $349
          -----------------------------------------------------------------------------------
          7/26/2010         45               $100,000.00                         $354
          -----------------------------------------------------------------------------------
          7/26/2011         46               $100,000.00                         $359
          -----------------------------------------------------------------------------------
          7/26/2012         47               $100,000.00                         $364
          -----------------------------------------------------------------------------------
          7/26/2013         48               $100,000.00                         $369
          -----------------------------------------------------------------------------------
          7/26/2014         49               $100,000.00                         $374
          -----------------------------------------------------------------------------------
          7/26/2015         50               $100,000.00                         $380
          -----------------------------------------------------------------------------------
          7/26/2016         51               $100,000.00                         $386
          -----------------------------------------------------------------------------------
</TABLE>

*Assumes payment of one purchase payment on the Rider Date (and no withdrawals
or additional purchase payments thereafter), no premium tax, and no growth in
your Account Value. This amount may only be used for annuitization with the
Rider Payment Options provided in this rider.

**Assumes the Minimum Annuitization Value shown is applied to a life with 10
year certain Rider Payment Option with monthly payments and that the Guaranteed
Minimum Payment Option is elected. If the Guaranteed Minimum Payment Option is
not elected, the amount shown will only be guaranteed for the initial payment
plus growth in your Account Value, if any.

RGMI 11 0500

                                       1
<PAGE>

DEFINITIONS

Annuitant:
     The Annuitant is designated on the Contract Specifications Page. The
     variable annuity payments are paid to the Annuitant (or surviving Joint
     Annuitant).

Annuity Factor:
     A factor for the applicable Annuitant age, sex and Rider Payment Option
     shown in Schedule I of this rider. For the Rider Payment Option chosen, the
     Annuity Factor from Schedule I and the Minimum Annuitization Value will be
     used to determine the applicable annuity payments. Factors not shown are
     available from us upon request. Schedule I and Schedule II are based on the
     Annuity 2000 (male, female, and unisex if required by law) mortality table
     projected for improvement using projection scale G, assuming an annuity
     commencement date of 2005.

Election Date:
     A date that You elect to begin Guaranteed Minimum Income Benefit payments.
     The Election Date must be within 30 days following a Rider Anniversary.
     The first and last dates to elect a Rider Payment Option are shown on page
     1 of this rider.

Guaranteed Minimum Payment Option:
     An option that guarantees subsequent variable annuity payments will never
     be less than the initial payment. If this option is elected, an additional
     Mortality and Expense Risk Charge and Administrative Expense Charge will be
     charged.

Minimum Annuitization Value:
     Is used to determine the amount of the Guaranteed Minimum Income Benefit
     payments.

Rider Anniversary:
     The same month and day as the Rider Date in each Calendar Year after the
     Calendar Year in which the Rider Date occurs.

Rider Date:
     The date that this rider is added to the Contract or the date you most
     recently elected to upgrade the Minimum Annuitization Value, if applicable.
     This date must be within 30 days following the issue date of the Contract
     or a Rider Anniversary.

Supportable Payment:
     The Supportable Payment is equal to the number of variable annuity units in
     the selected Subaccounts multiplied by the variable annuity unit values in
     those Subaccounts on the date the payment is made.

RGMI 11 0500

                                       2
<PAGE>

GUARANTEED MINIMUM INCOME BENEFIT

On the Election Date, you may use the Minimum Annuitization Value and the
applicable Annuity Factor to provide variable payments to the Annuitant. The
first variable payment is guaranteed and is determined by multiplying each
$1,000 of Minimum Annuitization Value by the Annuity Factor on Schedule I. Each
subsequent payment will be calculated as described in the Contract.

For subsequent payments, a Mortality and Expense Risk Charge and Administrative
Expense Charge will be charged. This fee may be different than the Mortality and
Expense Risk Charge and Administrative Expense Charge in effect prior to the
Election Date and it is listed on the Contract Specifications page of the
Contract. If you elect the Guaranteed Minimum Payment Option, an additional
Mortality and Expense Risk Charge and Administrative Expense Charge will be
charged. This amount is shown on page 1 of this rider.

The subsequent payments may fluctuate in accordance with the investment
performance of your annuity Subaccounts.  If you elect the Guaranteed Minimum
Payment Option, such payments will never be less than the initial payment.
However, if you choose not to elect the Guaranteed Minimum Payment Option, such
payments may be less than the initial payment.


MINIMUM ANNUITIZATION VALUE

The Minimum Annuitization Value is used to determine your Guaranteed Minimum
Income Benefit payments.

If the Rider is added in the first Contract Year, the Minimum Annuitization
Value on the Rider Date is equal to the total Purchase Payments paid as of the
Rider Date, less any prior partial withdrawals. If the Rider is added after the
first Contract Year, the Minimum Annuitization Value on the Rider Date is equal
to the Account Value on the Rider Date. After the Rider Date, the Minimum
Annuitization Value will equal the Minimum Annuitization Value on the Rider Date
plus any Purchase Payments made since this date, minus withdrawals (adjusted as
described below) made since this date, minus any premium taxes.and

Furthermore, on the Election Date, if the Account Value is greater than the
Minimum Annuitization Value, we will increase Your Minimum Annuitization Value
to be equal to the Account Value at that time. This is a one-time only Minimum
Annuitization Value adjustment applied on the Election Date.

WITHDRAWALS

In any Contract Year, withdrawals will reduce the Minimum Annuitization Value by
an amount equal to (A) divided by (B) multiplied by (C) where:

    (D)  is the amount of the withdrawal;
    (E)  is the Account Value immediately prior to the withdrawal; and
    (F)  is the Minimum Annuitization Value immediately prior to the withdrawal.

RIDER FEE

We will deduct a fee from the Account Value on each Rider Anniversary and on the
termination date of this rider. The Rider Fee is the Minimum Annuitization Value
at the time the fee is deducted, multiplied by the Rider Fee Percentage shown on
the first page of this rider. The fee will be deducted from each Investment
Option in proportion to the amount of Account Value in each account. This fee
will not be deducted after the Election Date.

MINIMUM ANNUITIZATION VALUE UPGRADE

The Owner may elect, in writing, to upgrade Minimum Annuitization Value to the
Account Value.  This may only be done within 30 days immediately following any
Rider Anniversary prior to the Last Date to Upgrade shown on page 1 of this
rider.

RGMI 11 0500

                                       3
<PAGE>

If an upgrade is elected, this rider will terminate and a new rider will be
issued with a new Rider Date, Election Date and its own guaranteed benefits. The
length of time you must wait between the Rider Date and the First Date to Elect
Benefit may also change.  The new annual Rider Fee Percentage may be different
than this rider's, but it will never be greater than 0.50%.


RIDER PAYMENT OPTIONS

The Minimum Annuitization Value and applicable Annuity Factors from Schedule I
may be applied to the following payment options:

     Life Income - An election may be made for "No Period Certain" or "10 Years
Certain." In the event of the death of the person receiving payments prior to
the end of the chosen period certain, the remaining period certain payments will
be continued to the beneficiary.

     Joint and Full Survivor - An election may be made for "No Period Certain"
or "10 Years Certain." Payments will be made as long as either the Annuitant or
Joint Annuitant is living. In the event of the death of both the Annuitant and
the Joint Annuitant prior to the end of the chosen period certain, the remaining
period certain payments will be continued to the beneficiary.

GUARANTEED MINIMUM PAYMENT OPTION

On the Election Date, the owner has the option of electing the Guaranteed
Minimum Payment Option. This option stabilizes payments to remain level
throughout each 12 month period following the Election Date and guarantees that
subsequent payments will never be less than the initial payment. This option has
a Mortality and Expense Risk Charge and Administrative Expense Charge in
addition to the Mortality and Expense Risk Charge and Administrative Expense
Charge that is shown on the Contract Specifications page of the Contract. The
additional amount of the Mortality Risk Charge and Administrative Expense Charge
for this option is shown on page 1 of this rider. The determination of
subsequent payments under the Guaranteed Minimum Payment Option is described as
follows:

During the first 12 month period following the Election Date, each payment will
be stabilized to equal the initial payment. On each anniversary of the Election
Date, the stabilized payment will be increased or decreased (but never below the
initial payment) and held level for the next 12 month period. This new
stabilized payment will equal the greater of the initial payment or the
Supportable Payment at that time.

If the Supportable Payment (at any payment date) is greater than the stabilized
payment for that year, the excess will be used to purchase additional annuity
units as described below. If the Supportable Payment (at any payment date) is
less than the stabilized payment for that year, annuity units will be redeemed
as described below to fund the deficiency.

Purchase/Redemption of Annuity Units:

     The number of annuity units purchased or redeemed is equal to the annuity
     income purchased or redeemed, respectively, divided by the annuity unity
     value for each respective Subaccount. Purchases and redemptions of annuity
     income will be allocated to each Subaccount on a proportionate basis. The
     amount of annuity income purchased or redeemed is the difference between
     the Supportable Payment and the stabilized payment, times the attained age
     nearest birthday annuity factors shown in Schedule II, divided by $1,000.
     The Schedule II Annuity Factor will reflect the remaining number of years
     certain, if any.

The Company bears the risk that it will need to make payments if all annuity
units have been redeemed in an attempt to maintain the stabilized payment at the
initial payment level. In such an event, the Company will make all future
payments equal to the initial payment.

RGMI 11 0500

                                       4
<PAGE>

If the Guaranteed Minimum Payment Option is not elected on the Election Date,
subsequent payments will be calculated as described in your Contract. Payments
will not be stabilized throughout each 12 month period following the Election
date and may be less than your initial payments. The Mortality and Expense Risk
Charge and Administrative Expense Charge if you do not choose the Guaranteed
Minimum Payment Option is shown on the Contract Specifications page of the
Contract.

ASSIGNMENT

Payments made under this rider may not be pledged or assigned.  Payments will
only be made to the Annuitant or Joint Annuitant named in the Contract.

TERMINATION

This rider will be terminated upon the earliest of:
f.   the Election Date;
g.   30 days after the Last Date to Elect Benefit shown on the first page of
     this rider;
h.   the date the Contract terminates;
i.   the date you elect to apply the Account Value of the Contract to annuitize
     this Contract using the payment options in the Contract; and
j.   the date you elect to upgrade your Minimum Annuitization Value.

This rider cannot be terminated prior to the earliest of the above dates.

Signed for us at our home office, to be effective as of the Contract Date.



                TRANSAMERICA OCCIDENTAL LIFE INSURANCE COMPANY

         /s/ James W. Dederer                           /s/ Ron F. Wagley
             Secretary                                      President

RGMI 11 0500

                                       5
<PAGE>

                         SCHEDULE 1 - ANNUITY FACTORS

The amounts shown in these tables are the Annuity Factors for each $1,000 of the
    Minimum Annuitization Value and Assume a 3% Assumed Investment Return.

-------------------------------------------------------------------------------
        Monthly Annuity Factor For Life         Monthly Annuity Factor For Life
            With No Period Certain                  10 With Years Certain
-------------------------------------------------------------------------------
Age*    Male       Female       Unisex        Male        Female       Unisex
-------------------------------------------------------------------------------
 50     $ 3.82     $ 3.70       $ 3.74        $3.80        $3.69        $3.72
 51       3.89       3.76         3.80         3.86         3.74         3.78
 52       3.95       3.81         3.86         3.92         3.80         3.84
 53       4.02       3.88         3.92         3.99         3.86         3.90
 54       4.10       3.94         3.99         4.06         3.92         3.96
 55       4.18       4.01         4.06         4.13         3.99         4.03
 56       4.26       4.08         4.14         4.21         4.06         4.10
 57       4.35       4.16         4.22         4.29         4.13         4.18
 58       4.44       4.24         4.30         4.38         4.21         4.26
 59       4.54       4.33         4.39         4.47         4.29         4.35
 60       4.64       4.42         4.49         4.57         4.38         4.44
 61       4.76       4.52         4.59         4.67         4.47         4.53
 62       4.88       4.63         4.70         4.78         4.57         4.63
 63       5.01       4.74         4.82         4.89         4.67         4.74
 64       5.15       4.86         4.94         5.01         4.78         4.85
 65       5.30       4.98         5.08         5.14         4.89         4.97
 66       5.46       5.12         5.22         5.27         5.02         5.09
 67       5.63       5.27         5.37         5.41         5.14         5.22
 68       5.81       5.42         5.54         5.55         5.28         5.36
 69       6.00       5.59         5.71         5.70         5.42         5.51
 70       6.21       5.78         5.90         5.86         5.58         5.66
 71       6.43       5.97         6.11         6.02         5.74         5.82
 72       6.66       6.19         6.33         6.18         5.90         5.99
 73       6.91       6.42         6.56         6.35         6.08         6.16
 74       7.18       6.67         6.82         6.53         6.26         6.34
 75       7.46       6.94         7.09         6.70         6.45         6.53
 76       7.77       7.23         7.39         6.88         6.65         6.72
 77       8.10       7.55         7.71         7.07         6.85         6.91
 78       8.45       7.89         8.05         7.25         7.05         7.11
 79       8.83       8.26         8.43         7.43         7.26         7.31
 80       9.23       8.66         8.83         7.61         7.46         7.51
 81       9.66       9.10         9.27         7.79         7.66         7.70
 82      10.13       9.57         9.74         7.97         7.86         7.89
 83      10.62      10.09        10.24         8.13         8.05         8.07
 84      11.15      10.64        10.79         8.29         8.23         8.25
 85      11.72      11.24        11.38         8.44         8.40         8.41
 86      12.32      11.89        12.02         8.59         8.56         8.56
 87      12.97      12.59        12.70         8.72         8.70         8.71
 88      13.65      13.33        13.42         8.84         8.83         8.83
 89      14.38      14.11        14.19         8.95         8.95         8.95
 90      15.16      14.94        15.00         9.06         9.05         9.05
 91      15.97      15.80        15.85         9.15         9.15         9.15
 92      16.84      16.70        16.74         9.23         9.23         9.23
 93      17.75      17.63        17.67         9.31         9.31         9.31
 94      18.72      18.60        18.64         9.37         9.37         9.37
 95      19.77      19.62        19.66         9.43         9.43         9.43
-----------------------------------------------------------------------------

RGMI 11 0500

                                       6
<PAGE>

              Monthly Annuity Factor For Joint and Full Survivor

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
     Age of                                               Age of Female Annuitant*
                ----------------------------------------------------------------------------------------------------------
      Male         15 Years        12 Years        9 Years         6 Years         3 Years                    3 Years
                   Less Than       Less Than      Less Than       Less Than       Less Than      Same As     More Than
   Annuitant*        Male            Male            Male            Male            Male         Male          Male
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>             <C>            <C>             <C>             <C>            <C>        <C>
       50           $3.06           $3.12           $3.19           $3.25           $3.31        $3.38          $3.44
       55            3.20            3.27            3.35            3.44            3.52         3.61           3.69
       60            3.37            3.47            3.57            3.68            3.79         3.91           4.02
       65            3.59            3.72            3.86            4.01            4.16         4.32           4.47
       70            3.88            4.06            4.25            4.45            4.67         4.89           5.11
--------------------------------------------------------------------------------------------------------------------------

                       Monthly Annuity Factor For Unisex Joint and Full Survivor with 10 Year Period Certain

<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
     Age of                                                  Age of Joint Annuitant*
                ---------------------------------------------------------------------------------------------------------
     First          15 Years        12 Years       9 Years         6 Years         3 Years                   3 Years
                   Less Than       Less Than      Less Than       Less Than       Less Than      Same As    More Than
   Annuitant*        First           First          First           First           First         First       First
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>             <C>            <C>             <C>             <C>            <C>        <C>
       50           $3.07           $3.13           $3.19           $3.25           $3.31        $3.37          $3.43
       55            3.20            3.28            3.36            3.44            3.52         3.60           3.67
       60            3.38            3.48            3.58            3.68            3.79         3.89           4.00
       65            3.61            3.73            3.87            4.01            4.16         4.30           4.44
       70            3.90            4.07            4.26            4.46            4.66         4.86           5.05
--------------------------------------------------------------------------------------------------------------------------
*Age nearest birthday
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

Dollar amounts of monthly, quarterly, semi-annual, and annual installments not
shown in the above tables will be calculated on the same basis as those shown
and may be obtained from the Company.


RGMI 11 0500

                                       7
<PAGE>

                         SCHEDULE II - ANNUITY FACTORS

  The amounts shown in these tables are the Annuity for each $1,000 and assume a
  5% Assumed Investment Return.

-------------------------------------------------------------------------------
             Monthly Annuity Factor For Life    Monthly Annuity Factor For Life
                 With No Period Certain              With 10 Years Certain
-------------------------------------------------------------------------------
      Age*      Male     Female     Unisex        Male      Female     Unisex
       50      $ 5.07    $ 4.93     $ 4.98       $ 5.04     $ 4.92     $ 4.95
       51        5.13      4.99       5.03         5.09       4.96       5.00
       52        5.19      5.04       5.08         5.15       5.01       5.05
       53        5.26      5.10       5.14         5.21       5.07       5.11
       54        5.33      5.16       5.21         5.27       5.12       5.17
       55        5.40      5.22       5.27         5.34       5.18       5.23
       56        5.48      5.29       5.35         5.41       5.25       5.30
       57        5.57      5.36       5.42         5.49       5.32       5.37
       58        5.66      5.44       5.50         5.57       5.39       5.44
       59        5.75      5.52       5.59         5.66       5.47       5.52
       60        5.85      5.61       5.68         5.75       5.55       5.61
       61        5.97      5.70       5.78         5.85       5.63       5.70
       62        6.09      5.81       5.89         5.95       5.72       5.79
       63        6.21      5.91       6.00         6.06       5.82       5.89
       64        6.35      6.03       6.13         6.17       5.92       6.00
       65        6.50      6.16       6.26         6.29       6.03       6.11
       66        6.66      6.29       6.40         6.42       6.15       6.23
       67        6.83      6.43       6.55         6.55       6.27       6.36
       68        7.01      6.59       6.71         6.69       6.40       6.49
       69        7.21      6.76       6.89         6.83       6.54       6.63
       70        7.41      6.94       7.08         6.98       6.69       6.77
       71        7.63      7.14       7.28         7.13       6.84       6.93
       72        7.87      7.35       7.50         7.28       7.00       7.09
       73        8.12      7.58       7.74         7.45       7.17       7.25
       74        8.39      7.83       8.00         7.61       7.34       7.42
       75        8.68      8.11       8.28         7.78       7.52       7.60
       76        8.99      8.40       8.58         7.95       7.71       7.78
       77        9.32      8.72       8.90         8.12       7.90       7.97
       78        9.68      9.07       9.25         8.29       8.09       8.16
       79       10.06      9.45       9.63         8.47       8.29       8.34
       80       10.47      9.85      10.04         8.64       8.48       8.53
       81       10.91     10.30      10.48         8.80       8.67       8.71
       82       11.38     10.78      10.96         8.97       8.86       8.89
       83       11.88     11.30      11.47         9.12       9.04       9.06
       84       12.42     11.87      12.03         9.27       9.21       9.23
       85       12.99     12.48      12.63         9.41       9.37       9.38
       86       13.60     13.13      13.27         9.54       9.51       9.52
       87       14.26     13.84      13.96         9.67       9.65       9.65
       88       14.95     14.59      14.70         9.78       9.77       9.77
       89       15.69     15.39      15.48         9.89       9.88       9.88
       90       16.47     16.23      16.30         9.98       9.98       9.98
       91       17.29     17.10      17.16        10.07      10.07      10.07
       92       18.16     18.01      18.05        10.15      10.15      10.15
       93       19.07     18.95      18.98        10.22      10.22      10.22
       94       20.05     19.92      19.96        10.28      10.28      10.28
       95       21.09     20.94      20.99        10.34      10.33      10.33
-------------------------------------------------------------------------------


RGMI 11 0500

                                       8
<PAGE>

                         Monthly Annuity Factor For Joint and Full Survivor

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
     Age of                                               Age of Female Annuitant*

                ----------------------------------------------------------------------------------------------------------
      Male         15 Years        12 Years        9 Years         6 Years         3 Years                     3 Years
                   Less Than       Less Than      Less Than       Less Than       Less Than      Same As      More Than
   Annuitant*        Male            Male            Male            Male            Male         Male          Male
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>             <C>            <C>             <C>             <C>            <C>        <C>
       50           $4.37          $4.42           $4.46            $4.51           $4.56         $4.62         $4.67
       55            4.48           4.54            4.60             4.67            4.74          4.81          4.88
       60            4.62           4.70            4.79             4.88            4.98          5.08          5.18
       65            4.81           4.92            5.04             5.17            5.31          5.46          5.61
       70            5.07           5.23            5.40             5.59            5.79          6.00          6.22
----------------------------------------------------------------------------------------------------------------------------

                                     Monthly Annuity Factor For Unisex Joint and Full Survivor

<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
     Age of                                                  Age of Joint Annuitant*

                ----------------------------------------------------------------------------------------------------------
     First          15 Years        12 Years       9 Years         6 Years         3 Years                   3 Years
                   Less Than       Less Than      Less Than       Less Than       Less Than      Same As    More Than
   Annuitant*        First           First          First           First           First         First       First
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>             <C>            <C>             <C>             <C>            <C>        <C>
       50           $4.38          $4.42            $4.47           $4.51           $4.56         $4.61         $4.66
       55            4.48           4.54             4.60            4.67            4.73          4.80          4.87
       60            4.63           4.70             4.79            4.88            4.97          5.07          5.16
       65            4.82           4.93             5.05            5.17            5.30          5.44          5.57
       70            5.09           5.24             5.41            5.59            5.78          5.97          6.16
--------------------------------------------------------------------------------------------------------------------------
*Age nearest birthday
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

Dollar amounts of monthly, quarterly, semi-annual, and annual installments not
shown in the above tables will be calculated on the same basis as those shown
and may be obtained from the Company.

RGMI 11 0500

                                       9