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                                                                    EXHIBIT 4(Q)

                      MERRILL LYNCH LIFE INSURANCE COMPANY

                        TAX-SHELTERED ANNUITY ENDORSEMENT

This endorsement is part of the Contract. The Contract, as amended, is intended
to qualify as an tax-sheltered annuity under section 403(b) of the Internal
Revenue Code of 1986, as amended (the "Code"). The following provisions replace
any contrary provisions of the Contract:

1.       The Annuitant is the sole Owner. The Contract is not transferable and
         may not be sold, assigned, discounted, or pledged as security for a
         loan or as a security for any other obligation, other than to Merrill
         Lynch Life Insurance Company ("we," "us" or "our"). Annuity payments
         under the Contract cannot be surrendered, commuted, assigned,
         encumbered, or anticipated in any way. The Owner's interest in the
         Contract is nonforfeitable.

2.       Rollover and transfer amounts from plans that are not subject to the
         Employee Retirement Income Security Act of 1974, as amended, will be
         accepted as premium payments, as permitted by law. Other premium
         payments, including premium payments subject to Code section 402(g),
         will not be accepted.

3.       Distributions under the Contract must satisfy the minimum distribution
         rules in Code section 403(b)(10) and the regulations thereunder,
         including any methods allowed by applicable guidance even if not
         specified in this Endorsement. The Annuity Date may not be later than
         the Required Beginning Date.

         Required Beginning Date means April 1 of the calendar year following
         the later of (i) the calendar year the Owner attains age 70-1/2, or
         (ii) the calendar year the Owner retires. Except in the case of a
         governmental plan or a church plan (as defined in Code section
         401(a)(9)(C)), if the Owner is a 5% owner (as defined in Code section
         416), Required Beginning Date means April 1 of the calendar year
         following the calendar year the Owner attains age 70-1/2.

         The annual distribution required to be made by the Required Beginning
         Date is for the calendar year in which the Owner reaches age 70-1/2 or
         retires. Annual payments for subsequent years, including the year in
         which the Required Beginning Date occurs, must be made by December 31
         of the year.

4.       Any amount which becomes payable to the Owner during his or her
         lifetime must begin on or before the Annuity Date and will be payable
         to the Owner in substantially equal amounts, no less frequently than
         annually. The entire interest in the contract shall be paid or
         distributed during the lifetime of the Owner in a single sum, or in
         equal or substantially equal amounts, over:

         (A)      the life of the Owner or the lives of the Owner and the
                  designated beneficiary; or
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         (B)      a period not extending beyond the life expectancy of the
                  Owner, or the joint and last survivor expectancy of the Owner
                  and the designated beneficiary.

         Payments shall be made in accordance with Code section 403(b)(10) and
         the regulations thereunder. In the event that the Option for
         distribution provides a form other than an irrevocable annuity that is
         non-increasing (other than acceleration), distribution of the Owner's
         interest in the contract must satisfy the individual account
         requirements of Code section 1.401(a)(9)-5 of the Treasury Regulations,
         as provided in section 1.403(b)-3 of the Treasury Regulations, rather
         than paragraphs 5 and 6 of this Endorsement.

5.       (A)      If the Owner dies after distribution has begun, the remaining
                  portion of such interest will continue to be distributed at
                  least as rapidly as under the method of distribution being
                  used immediately preceding the Owner's death.

         (B)      If the Owner dies before distribution has begun, the entire
                  interest will be distributed according to the following
                  provisions:

                  (i)      If the designated beneficiary is someone other than
                           the Owner's surviving spouse, the entire interest
                           will be distributed, starting by the end of the
                           calendar year following the calendar year of the
                           Owner's death, over the remaining life expectancy of
                           the designated beneficiary, with such life expectancy
                           determined using the age of the beneficiary as of his
                           or her birthday in the year following the year of the
                           Owner's death, or, if elected, in accordance with
                           paragraph (iii) below.

                  (ii)     If the Owner's sole designated beneficiary is the
                           Owner's surviving spouse, the entire interest will be
                           distributed, starting by the end of the calendar year
                           following the calendar year of the Owner's death (or
                           by the end of the calendar year in which the Owner
                           would have attained age 70-1/2, if later), over such
                           spouse's life, or, if elected, in accordance with
                           paragraph (iii) below. If the Owner's surviving
                           spouse dies before required distributions commence to
                           him or her, the remaining interest will be
                           distributed, starting by the end of the calendar year
                           following the calendar year of the Owner's spouse's
                           death, over the Owner's spouse's designated
                           beneficiary's remaining life expectancy determined
                           using the beneficiary's age as of his or her birthday
                           in the year following the death of the Owner's
                           spouse, or, if elected, will be distributed in
                           accordance with paragraph (iii) below. If the Owner's
                           surviving spouse dies after required distributions
                           commence to him or her, any remaining interest will
                           continue to be distributed under the method of
                           distribution being used prior to the surviving
                           spouse's death.

                  (iii)    If there is no designated beneficiary, or if
                           applicable by operation of paragraph (i) or (ii)
                           above, the entire interest will be distributed by the
                           end of the calendar year containing the fifth
                           anniversary of the Owner's death (or of the Owner's
                           spouse's death in the case of the Owner's surviving

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                           spouse's death before distributions are required to
                           begin under paragraph (ii) above).

         (C)      For purposes of this paragraph, required distributions are
                  considered to commence on the Owner's required beginning date
                  or, if applicable, on the date distributions are required to
                  begin to the Owner's surviving spouse under paragraph (B)
                  above. However, if distributions start prior to the applicable
                  date in the preceding sentence, on an irrevocable basis
                  (except for acceleration) under an annuity contract meeting
                  the requirements of section 1.401(a)(9)-6 of the Treasury
                  Regulations, then required distributions are considered to
                  commence on the annuity starting date.

6.       For purposes of the foregoing provisions, life expectancy is determined
         using the Single Life Table in Q&A-1 of section 1.401(a)(9)-9 of the
         Treasury Regulations. If distributions are being made to the Owner's
         surviving spouse as the sole designated beneficiary, such spouse's
         remaining life expectancy for a year is the number in the Single Life
         Table corresponding to the Owner's spouse's age in the year. In all
         other cases, remaining life expectancy for a year is the number in the
         Single Life Table corresponding to the beneficiary's age in the year
         specified in paragraph 9(B)(i) or (ii) and reduced by 1 for each
         subsequent year.

         Annuity payments must be either non-increasing or they may increase
         only as provided in Q&A-14 of section 1.401(a)(9)-6 of the Treasury
         Regulations. In addition, any distribution must satisfy the incidental
         benefit requirements specified in Q&A-2 of section 1.401(a)(9)-6 of the
         Treasury Regulations. The distribution periods cannot exceed the
         periods specified in section 1.401(a)(9)-6 of the Treasury Regulations.

7.       Distributions from the Contract attributable to contributions made
         pursuant to a salary reduction agreement may be made only (i) after the
         Owner attains age 59-1/2; (ii) upon severance from employment; (iii)
         upon death or disability; or (iv) for an amount not greater than the
         total of such contributions in the case of hardship. Distributions in
         the case of hardship may not be made with regard to income that was
         attributable to contributions made according to a salary reduction
         agreement. Any withdrawal from the Contract shall effect a surrender of
         the Contract to the extent of such withdrawal. Any premium payments
         thereafter may be made only with our consent.

8.       The Owner, the Owner's surviving spouse, or the Owner's spouse or
         former spouse who is the alternate payee under a Qualified Domestic
         Relations Order ("Distributee"), may elect to have any portion of an
         eligible rollover distribution paid directly to an eligible retirement
         plan that accepts rollovers. This is called a direct rollover. An
         eligible rollover distribution ("Distribution") is any distribution
         unless it is:

         (a)      One of a series of substantially equal period payments (made
                  at least annually) for the life (or life expectancy) of the
                  Distributee or the joint lives (or joint life expectancies) of
                  the Distributee and the Distributee's designated Beneficiary,
                  or for a specified period of ten years or more; or

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         (b)      Any required distribution under Code section 403(b)(10); or

         (c)      Any hardship distribution described in Code section
                  403(b)(11)(B).

         An eligible retirement plan is an individual retirement account or
         annuity (IRA) described in Code section 408(a) or 408(b), a qualified
         plan described in Code section 401(a), another annuity described in
         Code section 403(b) or 403(b)(7), or a governmental plan described in
         Code section 457(b) that agrees to separately account for rollovers. We
         are required to withhold 20% as federal income tax withholding on an
         eligible rollover distribution that is not paid to an eligible
         retirement plan as a direct rollover.

9.       We reserve the right to amend or modify the Contract or this
         Endorsement to the extent necessary to comply with any law,
         regulations, ruling, or other requirement necessary to establish or
         maintain the tax advantages, protections or benefits available to a
         tax-sheltered annuity under Code section 403(b) and any other
         applicable law. We will send the Owner a copy of such amendment to this
         endorsement. The Owner is responsible for determining that premiums,
         distributions and other transactions under the Contract comply with
         applicable law.

This Endorsement controls over any contrary provisions of the Contract.

                                       MERRILL LYNCH LIFE INSURANCE COMPANY



                                       By:___________________________________
                                                         Secretary

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