||| GOLDEN                                       Individual Retirement
  |||| AMERICAN                                     Annuity Rider
|||||| LIFE INSURANCE
    || COMPANY
Golden American is a stock company domiciled in Delaware.
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On the basis of the application or enrollment form for the Contract or
Certificate to which this Rider is attached, this Contract or Certificate is
issued as an Individual Retirement Annuity ("IRA") intended to qualify as such
under Section 408(b) of the Internal Revenue Code, as amended (the "Code").
This Contract or Certificate is established for the exclusive benefit of the
Owner and the beneficiaries named.

In the event of any conflict between the provisions of this Rider and the
Contract or Certificate to which it is attached, the provisions of this Rider
will control. Golden American Life Insurance Company reserves the right to amend
or administer the Contract or Certificate and Rider as necessary to comply with
applicable tax requirements. Any such changes will apply uniformly to all
contracts that are affected and the Owner will have the right to accept or
reject such changes.

Contributions

Except in the case of a rollover contribution or a contribution made in
accordance with the terms of a simplified employee pension ("SEP"), no
contributions will be accepted unless they are in cash, and the total of such
contributions will not exceed $2,000 for any taxable year.

No contribution will be accepted under a SIMPLE plan established by any employer
pursuant to Code Section 408(p). No transfer or rollover of funds attributable
to contributions made by a particular employer under its SIMPLE plan will be
accepted from a SIMPLE IRA, that is, an IRA used in conjunction with a SIMPLE
plan, prior to the expiration of the 2-year period beginning on the date the
individual first participated in that employer's SIMPLE plan.

Nonforfeitability and Nontransferablility

The Owner's IRA account will be 100% nonforfeitable at all times and will be
maintained for the exclusive benefit of the Owner and the beneficiaries named.
This IRA may not be attached or alienated except where permitted by law.

The Owner may not transfer ownership of any part or all of this IRA at any time,
or pledge any part of it or use any part of it as collateral.

Rollovers

The Owner may make rollover premium purchase payments under the IRA as permitted
by  Section 402(c), 402(e)(6), 403(a) (4), 403(b) (8), 403(b)(10) or 408(d) (3).
The Insurer may require that the Owner furnish documentation that a  rollover
premium purchase payment qualifies as a rollover under the Code.

Simplified Employee Pensions

This IRA will accept premium purchase payments made on behalf of the Owner by
the Owner's employer pursuant to a simplified employee pension plan ("SEP")
under Code Section 408(k).

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Minimum Distribution Rules

(a) IRA required minimum annual distributions must commence to the Owner no
    later than April 1st of the calendar year following the calendar year in
    which the Owner attains age 70 1/2. The method of distribution elected must
    insure that the entire interest of the Owner must be distributed by that
    date. Alternatively, the distribution method elected must commence by that
    date and provide that the Owner's  entire interest be distributed over a
    period not to exceed:

    (i)  the life expectancy of the Owner or the joint and last survivor
         expectancy of the Owner and the designated beneficiaries; or,

    (ii) a period certain not in excess of the life expectancy of the Owner or
         the joint and last survivor expectancy of the Owner and designated
         beneficiaries.

    All distributions made hereunder will be made in accordance with the
    requirements of section 401(a) (9) of the Code, including the incidental
    death benefit requirements of section 401(a) (9) (G) of the Code, and the
    regulations thereunder, including the minimum distribution incidental
    benefit requirement of section 1.401(a)(9)-2 of the Proposed Income Tax
    Regulations.

    In addition, payments must be either nonincreasing or they may increase
    only as provided in Q&A F-3 of section 1.401(a) (9)-1 of the Proposed Income
    Tax Regulations.

(b) All payments are to be made in equal annual installments, except where
    a cashout accelerates payment. There is no account balance, which would vary
    from year to year, as in a 408(a) IRA.

(c) Life expectancy is computed by use of the expected return multiples in
    Tables V and VI of section 1.72-9 of the Income Tax Regulations. Unless
    otherwise elected by the individual by the time distributions are required
    to begin, life expectancies will be recalculated annually. Such election
    will be irrevocable by the individual and will apply to all subsequent
    years. The life expectancy of non-spouse beneficiary may not be
    recalculated. Instead, life expectancy will be calculated using the attained
    age of such beneficiary during the calendar year in which the beneficiary
    attains age 70 1/2, and payments for subsequent years will be calculated
    based on such life expectancy reduced by one for each calendar year which
    has elapsed since the calendar year life expectancy was first calculated.

(d) In the event the Owner dies before distribution of his or her interest
    commences under this IRA, 100% of the balance under the IRA will be
    distributed to the beneficiaries named. Distribution will be completed no
    later than the last day of the calendar year in which the fifth anniversary
    of the Owner's death occurs. If the individual's interest is payable to a
    designated beneficiary, then the entire interest of the individual may be
    distributed over the life or over a period certain not greater than the life
    expectancy of the designated beneficiary commencing on or before December 31
    of the calendar year immediately following the calendar year in which the
    individual died. The designated beneficiary may elect at any time to receive
    greater payments.

(e) In the event the Owner dies after the commencement of benefits to him under
    this IRA, distribution of the remaining benefits under the IRA will be made
    to the beneficiaries named in a method at least as rapid as that in effect
    as of the date of the Owner's death.

(f) The surviving spouse may elect to delay commencement of required
    distributions until the December 31st of the calendar year in which the
    deceased Owner would have attained age 70 1/2. Alternatively, the surviving
    spouse may elect to rollover the entire balance of the deceased Owner's IRA
    to his or her own IRA. If the designated beneficiary is the Owner's
    surviving spouse, the spouse may treat the Contract as  his or her own IRA.
    This election will be deemed to have been made if such surviving spouse
    makes a regular IRA contribution to the Contract, makes a rollover to or
    from such Contract, or fails to elect any of the above provisions.


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   Life expectancy is computed by use of the expected return multiples in
   Tables V and VI of section 1.72-9 of the Income Tax Regulations. For purposes
   of distributions beginning after the individual's death, unless otherwise
   elected by the surviving spouse by the time distributions are required to
   begin, life expectancies will be recalculated annually.

   Such election shall be irrevocable by the surviving spouse and shall apply
   to all subsequent years. In the case of any other designated beneficiary,
   life expectancies shall be calculated using the attained age of such
   beneficiary  during the calendar year in which distributions are required to
   begin pursuant to this section, and payments for any subsequent calendar year
   shall be calculated based on such life expectancy reduced by one for each
   calendar year which has elapsed since the calendar year life expectancy was
   first calculated.

   Distributions under this section are considered to have begun if
   distributions are made on account of the  individual reaching his
   or her required beginning date or if prior to the required beginning date
   distributions irrevocably commence to an individual over
   a period permitted and in an annuity form acceptable under section 1.401(a)
   (9) of the Regulations.

(g) The designated beneficiary may elect to receive greater payments than
    those required under this section. If there is more
    than one beneficiary, the designated beneficiary shall be the person with
    the shortest life  expectancy for the purposes of
    determining the distribution period.

(h) For purposes of this section, any amounts paid to a minor child of the
    Owner will be treated as having been paid to the
    surviving spouse if the remainder of the IRA is payable to the surviving
    spouse when the child attains the age of maturity.

Reports

The issuer of an individual retirement annuity shall furnish annual calendar
year reports concerning the status of the annuity.










  President /s/ Barnett Chernow          Secretary /s/ Myles R. Tashman

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                  Customer Service Center
                  1475 Dunwoody Drive
                  West Chester, PA 19380
                  1-800-366-0066

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