|||GOLDEN
   ||||AMERICAN                                  ROTH INDIVIDUAL
  |||||LIFE INSURANCE                            RETIREMENT ANNUITY
    |||COMPANY                                   RIDER


Golden American is a stock company domiciled in  Delaware.


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The following language amends and takes precedence over contrary language in the
Contract to which it is attached.

All references in this rider to:

     IRC or Code means the Internal Revenue Code of 1986 as amended and all
     rules and regulations thereunder. Contract means the policy, certificate or
     contract to which this rider is attached. Owner means the person ("insured"
     or "annuitant") covered by the contract.

1.  This Contract may not be transferred, sold, assigned, discounted or pledged
    as collateral:
    (a)  for a loan;
    (b)  as security for the performance of an obligation; or
    (c)  for any other purpose;
    to any person other than to us under surrender or settlement.

2.  The premiums applicable to this Contract will be applied to accumulate a
    retirement saving fund for the annuitant/Owner.

3. All contributions  shall be in cash and the total of all contributions to all
   of your Roth IRAs for any  taxable  year  shall not exceed the excess of (a)
   the lesser of $2,000 or 100% of your compensation over (b) the total amount
   of contributions you have made to your other non-Roth IRAs, except in the
   case of a recharacterization, or a qualified  rollover contribution which
   meets the requirements of IRC Section 408(d)(3) and which is:(a) from another
   ROTH IRA [as defined in IRC Section 408A(b)]; (b) from an individual
   retirement account [as defined in IRC Section 408(a)]; or (c) from an
   individual retirement annuity [as defined in IRC Section 408(b)]..

     Subject to the coordinated  IRA  contribution  limit, if you are also
     purchasing another ROTH IRA for your spouse, contributions to both ROTH
     IRAs cannot exceed $4,000, or 100% of your and your spouse's compensation,
     if less.

4.   You may make the maximum contribution  described above if (a) you are a
     joint tax filer and your modified adjusted gross income is  $150,000 or
     less; or (b) you are a single tax filer and your modified adjusted  gross
     income is $95,000 or less.

     The contribution  limit is  reduced if your modified adjusted gross income
     exceeds a fixed amount. If you are a joint tax filer, the "fixed amount" is
     $150,000 and the contribution limit is reduced by 20% of the excess of your
     modified  adjusted  gross  income  over  $150,000.  If you are a single tax
     filer, the fixed amount is $95,000 and  contribution limit is reduced by
     13.3% of the excess of your modified adjusted gross income over $95,000.

     A joint tax filer with a modified adjusted gross income of $160,000 or a
     single tax filer with a modified  adjusted  gross  income of  $110,000
     will not be able to contribute to a ROTH IRA for that taxable year.

     Any refund of premiums  (other than those  attributable to excess
     contributions)  will be applied before the close of the calendar
     year following the year of the refund.  Any such refund will be applied
     towards the payment of future  premiums or the purchase of
     additional benefits.

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5.   A rollover from a non-Roth IRA cannot be made to this Roth IRA if, for
     the year the amount is distributed from the non-Roth IRA, (i) the
     taxpayer's modified adjusted gross income for the taxable year in which
     the rollover is to occur exceeds  $100,000; or (ii) the taxpayer is a
     married individual filing a separate return.

6.  A regular contribution to a non-Roth IRA may be recharacterized as a
    regular contribution to a Roth IRA, pursuant to the rules in Section
    1.408A-5 of the Internal Revenue Code.

7.  Conversion of an individual retirement account or an individual
    retirement annuity to a ROTH IRA shall be treated as a distribution
    from an individual retirement plan (other than a ROTH IRA) maintained
    for the benefit of an individual  which is contributed to a ROTH IRA
    maintained for the benefit of such individual in a rollover contribution
    qualifying under IRC Section 408(d)(3).

8.  An individual's  modified adjusted gross income for a taxable year is
    defined in Section 408A(c)(3)(C)(i) of the Internal Revenue Code and does
    not include any amount included in adjusted gross income as a result of a
    rollover  from a  non-Roth  IRA (a "conversion")

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

10  All distributions made under this Contract, after the Owner's death,
    shall be made in accordance  with the  requirements of IRC Section 401(a)(9)
    including any regulations under that Section. The above Section and
    regulations are incorporated by reference.

    No amount is required to be distributed prior to the death of the individual
    for whose benefit the contract was originally established.

11. No provision of this Contract or any supplementary contract issued upon
    the death of the Owner in exchange for this Contract will apply where it
    permits or provides for settlement of such amount in any manner other than a
    complete distribution  of the Owner's entire interest by December 31 of the
    calendar year containing the fifth anniversary of the Owner's death, except
    to the extent that:

    (a)  If the Owner's interest is payable to a designated  beneficiary,
         then the entire interest of the Owner may be distributed over the life
         of such beneficiary, or over a period not extending beyond the life
         expectancy of such designated beneficiary, provided that distributions
         start by December 31st of the year following the year of the Owner's
         death. If the beneficiary is the Owner's surviving spouse, distribution
         is not required to begin  before  December  31st of the year in which
         the Owner would have turned 70 1/2.

         Payments made under (a) above must be made at intervals of no longer
         than 1 year and must be either non-increasing or increasing as provided
         in Q&A F-3 of section 1.401 (a) (9)-1 of the proposed regulations.

    (b)  If the  designated  beneficiary  is the Owner's  surviving  spouse,
         the spouse may treat the  Contract as his or her own Roth
         IRA.  This election will be deemed to have been made if the spouse:

         (i)      makes a regular IRA contribution to the Contract;
         (ii)     makes a rollover to or from such Contract;
         (iii)    fails to elect either of the provisions in Sections 11 or
                  11(a) above.


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12. Life  expectancy  is computed by use of the expected return multiples in
    Table V of Section  1.72-9 of the Treasury Regulations. For purposes of
    distributions beginning after the Owner's death, unless otherwise elected by
    the surviving spouse by the time distributions are required to begin, life
    expectancies shall be recalculated annually. An election not to recalculate
    shall be irrevocable by the surviving spouse and shall apply to all
    subsequent years.

     The life expectancy of a non-spouse  beneficiary 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.

13.   For purposes of the rules governing Roth IRAs, "Compensation" includes
      wages, salaries, professional fees, or other amounts derived from or
      received for personal services actually rendered (including, but not
      limited to commissions paid salesmen, compensation  for services on the
      basis of a percentage  of profits, commissions on insurance premiums,
      tips and bonuses) and includes earned income, as defined in IRC Section
      401(c)(2) (reduced by the deduction the self-employed individual takes for
      contributions made to a self-employed  retirement plan). For purposes of
      this definition,  IRC Section 401(c)(2) shall be applied as if the term
      "trade" or "business", for purposes of IRC Section 1402, include service
      described in IRC subsection (c)(6).  In addition, "Compensation" includes
      any amount includible in the individual's gross income under IRC Section
      71 with respect to a divorce or separation instrument described in
      subparagraph (A) of Section 71(b)(2).  In the case of a married individual
      filing a joint return, the greater compensation of his or her spouse is
      treated as his or her own compensation, but only to the extent that such
      spouse's compensation is not being used for purposes of the spouse making
      a contribution to a Roth IRA or a nondeductible contribution to a non-Roth
      IRA

      "Compensation"  does not include amounts derived from or received as
      earnings or profits from property (including but not limited to interest
      and dividends), amounts not includible in gross income, or any amount
      received as a pension or annuity or as deferred compensation.

14.   This Contract  will be for the exclusive benefit of the Owner or his or
      her  beneficiary.  The entire interest of the Owner in this Contract will
      be nonforfeitable.

15.   We will furnish annual  calendar year reports concerning the status of
      this Contract, including information related to any distribution from the
      Contract.

16.  We may amend this Contract to conform to the  provisions of the IRC,
     Internal Revenue Regulations or published Internal Revenue Rulings.




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



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


GA-RA-1038 (03/01)