<PAGE>   1
                                                                 EXHIBIT 4(b)(i)



                                 [METLIFE LOGO]
                       METROPOLITAN LIFE INSURANCE COMPANY
                   One Madison Avenue, New York, NY 10010-3690

                    INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT

This Endorsement forms a part of the certificate to which it is attached. The
effective date of this Endorsement is the same as the date of issue shown on the
certificate cover page (except in the case of a recharacterization as provided
in the income tax regulations from a Roth IRA under this certificate).

Terms used in this Endorsement

(a)  "We" or the "Company", means Metropolitan Life Insurance Company
     ("MetLife").

(b)  "Annuitant", "You", and "Your" refer to the measuring life who is also the
     owner of the annuity certificate.

The following provisions apply to a certificate which is issued on a qualified
basis if the application indicates it is to be issued under the Internal Revenue
Code of 1986, as amended, ("Code") Section 408(b). in the case of a conflict
with any provision in the certificate or any other endorsements or riders (other
than any endorsement or rider that takes effect after this one), the provisions
of this endorsement will control. The following provisions apply in lieu of any
provisions in the certificate to the contrary:

1.   The owner is the annuitant.

2.   This certificate is not transferable.

3.   This certificate, and the benefits under it, cannot be sold, assigned or
     pledged as collateral for a loan or as security for the performance of an
     obligation or for any other purpose to any person other than to the issuer
     of the certificate.

4.   The annuitant's entire interest in this certificate is nonforfeitable.

5.   This certificate is established for the exclusive benefit of the annuitant
     and the annuitant's beneficiary(ies).

6.   Except in the case of a rollover contribution (as permitted by Code
     sections 402(c), 403(a)(4), 403(b)(8), or 408(d)(3)), no contributions will
     be accepted unless they are in cash, and the total of such contributions
     shall not exceed $2,000 for any taxable year.

     We may also accept additional amounts to the extent they are permitted, or
     become permitted, under the Code including without limitation an increase
     in the deductible amount under section 219(b)(1)(A).

7.   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.

8.   Distributions under the annuity payment options (income plans) in the
     certificate must commence to be distributed, no later than the first day of
     April following the calendar year in which the annuitant attains age 70-1/2
     (required beginning date), over (a) the life of the annuitant, or the lives
     of the annuitant and his or her designated beneficiary, or (b) a period
     certain not extending beyond the life expectancy of the annuitant, or the
     joint and last survivor expectancy of the annuitant and his or her
     designated beneficiary. Payments must be made in periodic payments at
     intervals of no longer than one year. 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.


                                       1

G.20247-581
<PAGE>   2
     All distributions made hereunder shall 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.

     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. Life
     expectancy for distributions under an annuity payment option may not be
     recalculated.

     If you have not already chosen an income plan or made a full cash
     withdrawal, we will automatically send you information about income plans
     when you attain age 70. Unless you choose another income plan or choose to
     continue this certificate in effect, income payments will, subject to our
     administrative procedures at that time, commence for your life with
     payments guaranteed for a period of ten years. Payments under this or
     another income plan selected by you will commence within one year of your
     receipt of this information. If you do not choose an income plan or make a
     full cash withdrawal, we will assume that you are receiving all required
     distributions from other IRAs and, to the extent permitted by law, we will
     continue this certificate in effect until you direct us otherwise.

9.   If required distributions are to be made in a form other than one of the
     income plans available under the certificate, then the entire value of the
     certificate will commence to be distributed no later than the first day of
     April following the calendar year in which the annuitant attains age 70 1/2
     (required beginning date), over (a) the life of the annuitant, or the lives
     of the annuitant and his or her designated beneficiary, or (b) a period
     certain not extending beyond the life expectancy of the annuitant, or the
     joint and last survivor expectancy of the annuitant and his or her
     designated beneficiary.

     The amount to be distributed each year, beginning with the first calendar
     year for which distributions are required and then for each succeeding
     calendar year, shall not be less than the quotient obtained by dividing the
     annuitant's benefit ("account balance") by the lesser of (1) the applicable
     life expectancy or (2) if the annuitant's spouse is not the designated
     beneficiary, the applicable divisor determined from the table set forth in
     Q & A-4 or Q & A-5, as applicable, of Section 1.401(a)(9)-2 of the Proposed
     Income Tax Regulations. Distributions after the death of the annuitant
     shall be distributed using the applicable life expectancy as the relevant
     divisor without regard to Proposed Income Tax Regulation Section
     1.401(a)(9)-2.

     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 annuitant by the time distributions are required
     to begin, life expectancies shall be recalculated annually. Such election
     shall be irrevocable by the annuitant and shall apply to all subsequent
     years. The life expectancy of a 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
     annuitant attains age 70-1/2, and payments for subsequent years 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.

10.  An annuitant shall be permitted to withdraw the required distribution in
     any year from another individual retirement account or annuity maintained
     for the benefit of the annuitant in accordance with Notice 88-38. The
     annuitant shall be responsible in such instance for determining whether the
     minimum distribution requirements are met, and the company shall have no
     responsibility for such determination.

11.  If the annuitant dies after distribution of benefits has commenced, the
     remaining portion of such interest will continue to be distributed at least
     as rapidly as under the method of distribution being used prior to the
     annuitant's death or as otherwise allowed under Code Section 401(a)(9) and
     the regulations thereunder.

     If the annuitant dies before distribution of benefits commences, the entire
     amount payable to the beneficiary will be distributed no later than
     December 31 of the calendar year which contains the fifth anniversary of
     the date of the annuitant's death except to the extent that an election is
     made to receive distributions in accordance with (a) or (b) below:


                                       2
<PAGE>   3
     (a)  if any portion of the certificate proceeds is payable to a designated
          beneficiary, distributions may be made in installments over the life
          or over a period not extending beyond the life expectancy of the
          designated beneficiary commencing no later than December 31 of the
          calendar year immediately following the calendar year in which the
          annuitant died;

     (b)  if the designated beneficiary is the annuitant's surviving spouse, and
          benefits are to be distributed in accordance with (i) above,
          distributions must begin on or before the later of (a) December 31 of
          the calendar year immediately following the calendar year in which the
          annuitant died or (b) December 31 of the calendar year in which the
          annuitant would have attained age 70-1/2;

     If the designated beneficiary is the annuitant's surviving spouse, the
     spouse may instead treat the certificate 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 certificate, makes a rollover to or from
     such certificate, or fails to elect any of the above provisions.

     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 annuitant's death, unless
     otherwise elected by the surviving spouse by the time distributions are
     required to begin, life expectancies shall 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. Life expectancy for distributions under an income plan
     available under the certificate may not be recalculated.

     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)-2 of the
     Proposed Income Tax Regulations or as otherwise provided under the Code or
     regulations thereunder.

     The beneficiary may continue the certificate in your name during the period
     that distributions are being made under this section 11. In which case, any
     additional amounts attributable to the death benefit that are added to the
     account balance will be proportionally allocated to each balance in an
     investment division or the Fixed Interest Account. Your beneficiary may not
     make additional contributions but may make transfers or withdrawals, to the
     extent otherwise permitted under this certificate after your death.

12.  The company shall furnish annual calendar year reports concerning the
     status of the annuity.

13.  If we do not receive an initial contribution within 120 days of the
     certificate issue date, this certificate may be canceled. Also, we may, if
     permitted by law, cancel your certificate by paying you its account balance
     if (a) we do not receive any contributions under your certificate for over
     36 consecutive months; (b) the account balance is less than $2,000; and (c)
     such account balance if accrued with interest to age 85 at the minimum
     interest rate specified in question 5 will provide an income payment of
     less than $20 per month if calculated under the basis described in Exhibit
     B.


                                       3
<PAGE>   4
14.  In order to continue to qualify this annuity certificate as an IRA under
     section 408(b) and to comply with Federal income tax rules, we have the
     right to interpret its provisions in accordance with the Code, including
     without limitation section 408(b), section 401(a)(9) and the regulations
     thereunder. We may amend this certificate to reflect changes in the tax
     law. We will notify you of any such amendments and, when required by law,
     we will obtain the approval of the appropriate regulatory authority.

                       Metropolitan Life Insurance Company



                                                    /s/ Gwenn L. Carr

                                                    Gwenn L. Carr
                                                    Vice-President and Secretary

                                       4