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                                                                   Ex (4)(b)(ii)
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                     GE LIFE AND ANNUITY ASSURANCE COMPANY
                         ROTH IRA ANNUITY ENDORSEMENT

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The policy or contract ("Contract") to which this Endorsement is attached is
issued as a Roth individual retirement annuity ("Roth IRA") described in Section
408A of the Internal Revenue Code of 1986 and applicable regulations (the
"Code"), and all provisions of the Contract, as endorsed, shall be interpreted
in accordance with the requirements of the Code applicable to Roth IRAs.
Notwithstanding any provision contained therein to the contrary, the Contract to
which this Endorsement is attached is amended as follows;


Article 1 - OWNER AND ANNUITANT

The Owner must be the sole Owner of the Contract. Also, the Owner and the
Annuitant must be the same individual. A Joint Owner or Contingent Annuitant
cannot be named. Also, except as otherwise permitted under the Code, neither the
Owner nor the Annuitant can be changed. Furthermore, all distributions made
while the Owner is alive must be made to the Owner.


Article 2 - JOINT ANNUITANT

All payments made under a joint and survivor optional payment plan after the
Owner's death while the Joint Annuitant is alive must be made to the Joint
Annuitant.


Article 3 - NONTRANSFERRABLE AND NONFORFEITABLE

The Contract is established for the exclusive benefit of the Owner and his or
her beneficiaries. The interest of the Owner in this Contract is
nontransferrable and, except as provided by law, is nonforfeitable. In
particular, the Contract may not be sold, assigned, discounted, or pledged as
collateral for a loan or as security for the performance of an obligation or for
any other purpose to anyone other than to the Company.


Article 4 - PREMIUM PAYMENTS

     (a)  Maximum Permissible Amount

Except in the case of a "qualified rollover contribution" or a
"recharacterization" (as defined below), no contribution will be accepted unless
it is in cash and the total of such contributions to all the individual's Roth
IRAs for a taxable year does not exceed $2,000 or the Owner's compensation, if
less, for that taxable year. The contribution described in the previous sentence
that may not exceed the lesser of $2,000 or the Owner's compensation is referred
to as a "regular contribution". A "qualified rollover contribution" is a
rollover contribution that meets the requirements of Section 408(d)(3) of the
Code, except the one-rollover-per-year rule of Section 408(d)(3) of the Code
does not apply if the rollover contribution is from an IRA other than a Roth IRA
(a "nonRoth IRA"). Contributions may be limited as provided below.

     (b)  Regular Contribution Limit

The $2,000 limit on regular contributions described in subsection (a) above is
gradually reduced to $0 between certain levels of modified adjusted gross income
("modified AGI", as defined below). For a single Owner or Head of Household, the
$2,000 annual regular contribution is phased out between modified AGI of $95,000
and $110,000; for a married Owner who files jointly or qualifying widow(er),
between modified AGI of $150,000 and $160,000; and for a married Owner who files
separately, between $0 and $10,000.

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If the Individual's modified AGI for a taxable year is in the phase-out range,
the maximum regular contribution determined under this table for that taxable
year is rounded up to the next multiple of $10 and is not reduced below $200.

If the individual makes regular contributions to both Roth and nonRoth IRAs for
a tax year, the maximum regular contribution that can be made to all the
individual's Roth IRAs for that taxable year is reduced by the regular
contribution made to the individual's nonRoth IRAs for the taxable year.

     (c)  Qualified Rollover Contribution Limit

A rollover from a nonRoth IRA cannot be made to this Roth IRA if, for the year
the amount is distributed from the nonRoth IRA, (i) the Owner is married and
files a separate return, (ii) the Owner is not married and has modified AGI in
excess of $100,000, or (iii) the Owner is married and together the Owner and the
Owner's spouse have modified AGI in excess of $100,000. For purposes of the
preceding sentence, a husband and wife are not treated as married for a taxable
year if they have lived apart at all times during that taxable year and file
separate returns for the taxable year.

     (d)  SIMPLE IRA Limits

No contribution will be accepted under a SIMPLE IRA Plan established by any
employer pursuant to Section 408(p) of the Code. 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.

     (e)  Recharacterizations

A regular contribution to a nonRoth IRA may be recharacterized pursuant to the
rules in Section 408A(d)(6) of the Code and applicable regulations as a regular
contribution to this Roth IRA, subject to the limits in (b) above.

     (f)  Modified AGI

For purposes of (b) and (c) above, the Owner's modified AGI for a taxable year
is defined in Section 408A(c)(3) of the Code and does not include any amount
included in adjusted gross income as a result of a rollover from a nonRoth IRA
(a "conversion").

     (g)  Compensation

For purposes of Article 4(a), compensation is defined as 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 section 401(c)(2) (reduced by the deduction the employed
individual takes for contributions made to a self-employed retirement plan). For
purposes of this definition, section 401(c)(2) shall be applied as if the term
trade or business for purposes of section 1402 included service described in
subsection (c)(6). Compensation does not include amounts derived from or
received as earnings or profits from property (including but not limited to
interest and dividends) or amounts not includible in gross income. Compensation
also does not include any amount received as a pension or annuity or as deferred
compensation. The term "compensation" shall include any amount includible in the
individual's gross income under 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 deductible contribution to a
nonRoth IRA.
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     (h)  Application Of Refund Premiums

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, toward the payment of future premiums or the purchase of additional
benefits.

     (i)  Minimum Premium Amount

Except in the case of a single premium Contract, no premium payment subsequent
to the initial premium payment will be accepted unless it is equal to at least
$50. In the case of a single premium Contract, no premiums or contributions will
be accepted after the Policy Date specified in the Contract.


Article 5 - DISTRIBUTIONS DURING OWNER'S LIFE


No amount is required to be distributed prior to the death of the Owner.


Article 6 - DISTRIBUTIONS AFTER OWNER'S DEATH

Upon the death of the Owner, the Owner's entire interest will be distributed by
December 31 of the calendar year containing the fifth anniversary of the Owner's
death, except:

     (a)  if the interest is payable to an individual who is the Owner's
          designated beneficiary, (within the meaning of Section 401(a)(9) of
          the Code) and the designated beneficiary elects to receive the entire
          interest over the life of the designated beneficiary or over a period
          not extending beyond 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 Owner died; or

     (b)  if the designated beneficiary is the Owner's surviving spouse, and the
          surviving spouse elects to receive the entire interest over the life
          of the surviving spouse or over a period not extending beyond the life
          expectancy of the surviving spouse, commencing at any date on or
          before the later of:

          (i)  December 31 of the calendar year immediately following the
               calendar year in which the Owner died, or

          (ii) December 31 of the calendar year in which the Owner would have
               attained age 70 1/2.

          If the surviving spouse dies before distributions begin, the
          limitations of this Article 6 (without regard to this subsection (b))
          of this Endorsement will be applied as if the surviving spouse were
          the Owner.

          An irrevocable election of the method of distribution by a designated
          beneficiary who is the surviving spouse must be made no later than the
          earlier of December 31 of the calendar year containing the fifth
          anniversary of the Owner's death or the date distributions are
          required to begin pursuant to this paragraph (b).

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          If the designated beneficiary is the Owner's surviving spouse, the
          spouse may irrevocably elect to treat the Contract as his or her own
          Roth IRA. This election will be deemed to have been made if such
          surviving spouse, subject to the requirements of Article 4 of this
          Endorsement:

          (i)  makes a regular contribution to the Contract;

          (ii) makes a rollover to or from the Contract; or

          (iii) fails to elect that his or her interest will be distributed in
                accordance with one of the preceding provisions of this
                paragraph (b).

An irrevocable election of the method of distribution by a designated
beneficiary who is not the surviving spouse must be made no later than December
31 of the calendar year immediately following the calendar year in which the
Owner died. If no such election is made, the entire interest will be distributed
by December 31 of the calendar year containing the fifth anniversary of the
Owner's death.

     (c)  Payments required under (a), (b)(i) or (b)(ii) above must be made at
          intervals of no longer than 1 year and must be either nonincreasing or
          increasing as provided in Q&A F-3 of section 1.401(a)(9) of the
          Proposed Income Tax Regulations.


Article 7 - LIFE EXPECTANCY CALCULATIONS


Life Expectancy is computed by use of the expected return multiples in Tables V
of Section 1.72-9 of the Income Tax Regulations.

The Life expectancy of a designated who is the Owner's surviving spouse shall
not be recalculated unless permitted by applicable law and by the Company and
provided that annual recalculation is elected at the time distributions are
required by the surviving spouse. Such an election shall be irrevocable as to
the surviving spouse, and will apply to all subsequent years.

The life expectancy of a non-spouse designated beneficiary (a) may not be
recalculated, and (b) shall be calculated using the attained age of such
designated beneficiary during the calendar year in which distributions are
required to begin pursuant to this Endorsement. Payments for any subsequent
calendar year will be calculated based on such life expectancy reduced by one
for each calendar year which has elapsed since the calendar year in which life
expectancy was first calculated.


Article 8 - OPTIONAL PAYMENT PLANS

All Optional Payment Plans under the Contract must meet the requirements
applicable to Roth IRAs under the Code. The provisions of this Endorsement
reflecting the requirements applicable to Roth IRAs override any Optional
Payment Plan provision inconsistent with such requirements.


Article 9 - ANNUAL REPORTS

The Company will furnish annual calendar year reports concerning the status of
this Contract.
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Article 10 - CODE REQUIREMENTS

The provisions of this Endorsement are intended to comply with the requirements
applicable to Roth IRAs. The Company reserves the right to amend the Contract
and this Endorsement from time to time, without the Owners consent, when such
amendment is necessary to assure continued compliance with the requirements of
Section 408A of the Code (and any predecessor provision) as in effect from time
to time. The Owner has the right to refuse to accept any such amendment;
however, we shall not be held liable for any tax consequences incurred by the
Owner as a result of such refusal.


For GE LIFE AND ANNUITY ASSURANCE COMPANY


                          /s/ Pamela S. Schutz

                                Pamela S. Schutz
                                President

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