||||GOLDEN
 ||||||AMERICAN                                        Section 72 Rider
|||||||LIFE INSURANCE
  |||||COMPANY

Golden American is a stock company domiciled in Delaware.
--------------------------------------------------------------------------------


Required  Distribution  of Proceeds on Death of  Certificateowner
This Rider is required to qualify the  Contract or  Certificate  to which it is
attached as an annuity Contract or Certificate under Section 72 of the Internal
Revenue Code of 1986,  as amended  (the  "Code").  Where the terms of this Rider
are in conflict with the terms of the Contract or  Certificate,  the Rider will
control.  Golden American Life  Insurance  Company  reserves the right to amend
or administer the
Contract,  Certificate  and Rider as  necessary  to comply with  applicable  tax
requirements.  This Rider and the Contract or Certificate should be construed so
that they comply with applicable tax requirements.

Death  of  Certificateowner  On  Or  After  Annuity  Commencement  Date
IF ANY CERTIFICATEOWNER DIES ON OR AFTER the Annuity Commencement Date but prior
to the time the entire interest in the Certificate has been distributed,  the
remaining portion  will be  distributed  at  least  as  rapidly  as under  the
method of distribution being used as of the date of the Certificateowner's
death.

Death  of   Certificateowner   Prior  to  Annuity   Commencement   Date
IF ANY CERTIFICATEOWNER DIE  PRIOR  TO the Annuity Commencement Date, the entire
interest  in the  Certificate  will be  distributed  within  five  years  of the
Certificateowner's   death.  However,  this  distribution  requirement  will  be
considered satisfied as to any portion of the Certificateowner's interest in the
Certificate  which is payable to or for the benefit of a Designated  Beneficiary
and which will be distributed  over the life of such  Designated  Beneficiary or
over a period  not  extending  beyond  the life  expectancy  of that  Designated
Beneficiary,   provided  such  distributions   begin  within  one  year  of  the
Certificateowner's  death. If the Designated Beneficiary is the surviving spouse
of the decedent,  the  Certificate may be continued in the name of the spouse as
Certificateowner and these distribution rules are applied by treating the spouse
as the  Certificateowner.  However,  on the death of the surviving spouse,  this
provision  regarding spouses may not be used again. If any  Certificateowner  is
not an individual,  the death or change (where  permitted) of the Annuitant will
be treated as the death of an  Certificateowner.  The Designated  Beneficiary is
the person entitled to ownership  rights under the  Certificate.  Thus, where no
death benefit has become payable, the Designated  Beneficiary,  for the purposes
of applying this Rider, will be the  Certificateowner(s).  Where a death benefit
has become  payable,  the Designated  Beneficiary,  for the purposes of applying
this Rider,  is the  person(s)  entitled  to the death  benefit,  generally  the
Beneficiary or surviving  Certificateowners,  as appropriate.  Upon the death of
any   Certificateowner,    the   Designated    Beneficiary   will   become   the
Certificateowner  and,  if an  individual,  will become the  Annuitant.  * * * A
Certificateowner  may notify  Golden  American as to the manner of payment under
this Rider. If such  Certificateowner  has not so notified Golden American prior
to his or her death,  the Designated  Beneficiary  under the  Certificate may so
notify Golden American.

                                    GOLDEN AMERICAN LIFE INSURANCE COMPANY




President: /s/Chris Schreier           Secretary: /s/Paula Cludray-Engelke



GA-RA-1002-12/94