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Contract Surrender

An election to surrender a Contract may be made in writing to the home office
of IDS Life in Minneapolis, MN.  If required by IDS Life, the request for
surrender must be accompanied by the Contract if a request for the full
surrender value is being made.  An election to surrender a Contract can be made
only while the Contract is in force prior to the earlier of the retirement date
or the death of the first to die of the annuitant or owner.  The surrender
value is determined on the basis of the accumulation unit value in effect on
the date on which a request for surrender is received by IDS Life in proper
order.

A partial surrender request not exceeding $50,000 may be made by contacting IDS
Life by telephone.  IDS Life has the authority to honor any telephone partial
surrender request it believes to be authentic and will use reasonable
procedures to confirm that they are.  This includes asking identifying
questions and tape recording calls.  As long as the procedures are followed,
neither IDS Life nor its affiliates will be liable for any loss resulting from
fraudulent requests.  At times when the volume of telephone requests is
unusually high, IDS Life will take special measures to ensure your call is
answered as promptly as possible.  A telephone surrender request will not be
allowed within 30 days of a phoned-in address change.  You may request that
telephone withdrawals not be authorized from your account by writing IDS Life.

The surrender value will be paid within seven days after the date on which a
proper request is received by IDS Life, except that under certain circumstances
IDS Life may delay or suspend payments.  See the Suspension and Delay of
Payments section.

An owner may surrender all or a portion of the contract value.  Any partial
surrender must be for at least $250, and no partial surrender can be made if
it would reduce the contract value after such surrender to less than $600.

Automated partial surrenders may be made through a one-time written request (or
other method acceptable to IDS Life).  The minimum surrender amount from the
Contract is $50, and such surrender can be made on a monthly, quarterly,
semi-annual or annual basis.  You may start or stop this service at any time,
but you must give IDS Life 30 days' notice to change any automated surrender
instructions that are currently in place.  Automated partial surrenders are
subject to all of the other contract provisions and terms.  Automated partial
surrenders may be restricted by applicable law.  In addition, the payment of
additional purchase payments, if allowed under the Contract, while automated
partial surrenders are in effect, may not be appropriate and therefore is not
permitted.  Automated partial surrenders may result in taxes and penalties
being applied to all or a portion of the amount surrendered.  See the Certain
Federal Income Tax Considerations section.  You should consult your tax adviser
if you have any questions about the taxation of your annuity.

No surrender can be made after the retirement date or the death of the first
to die of the annuitant or owner.  Any amounts surrendered and charges that may
apply cannot be repaid.  A surrender charge, which is a contingent deferred
sales charge, will be imposed for any surrender made during the first eight
payment years of any purchase payment.  The surrender charge applies separately
to the initial purchase payment and to each additional purchase payment. 
Regardless of when a purchase payment is made, the contract year in which a
purchase payment is made is the first payment year for that purchase payment,
and succeeding payment years continue to be measured separately for that<PAGE>
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purchase payment.  For a partial surrender, accumulation units attributable to
the earliest payment year are surrendered first.  The surrender charge is 8
percent of the amount surrendered during the first payment year and decreases
by 1 percent per year thereafter to 1 percent in the eighth payment year. 
There is no surrender charge on amounts surrendered after the eighth payment
year.  In no event will the aggregate surrender charges imposed exceed 8.5
percent of the aggregate purchase payments received.  IDS Life may, in its
discretion, reduce or eliminate surrender charges for certain group sales of
the Contracts.  See the Contract Charges and Deductions -- Surrender Charges
section.  Owners should also be aware that, under certain circumstances, a
surrender before the owner has reached the age of 59-1/2 may be subject to a
penalty under the Code.  See the Certain Federal Income Tax Considerations
section.

Suspension and Delay of Payments

IDS Life will attempt to make payments under the Contracts within seven days
whenever the Account has cash available.  However, IDS Life reserves the right
to defer making any such payments under the Contracts for up to six months. 
This reservation of the right to suspend payments is only intended to be
utilized in the emergency circumstances set forth in the remainder of this
section.  Subject to any suspension of payments described below, IDS Life
guarantees that payments on death of the first to die of the annuitant or owner
prior to the retirement date will be made within seven days of receipt by IDS
Life of its death claim requirements after the death of the annuitant or owner,
whichever occurs first.  In addition, payment of surrender values may be
delayed if a check for a purchase payment has not cleared the bank on which it
was drawn.

IDS Life may suspend any payments due under the Contracts beyond the seven-day
period for up to six months when IDS Life determines that there is insufficient
cash available to meet all current surrender requests and other payment
obligations of the Account and the sale of the real estate related assets of
the Account could not be made on a timely basis on commercially reasonable
terms.  In the event of any suspension of payments, the cash available will be
used in the following order of priority:

First -- to meet any obligations the Account has other than Contract
obligations.  Such obligations would include those expenses necessary to
continue the operation of the Account, other than fees to IDS Life, which fees
will be deferred until ALL Contract obligations are satisfied.

Second -- to make annuity payments in full or pro rata depending on the cash
available.  All annuitants will be treated as a class, including those who
annuitize during the suspension.  No other payments will be made until all
unpaid annuity payments are made.

Third -- to make payments due on the death of the annuitant or the owner that
became due and payable after the declaration of suspension.  All payees of
payments on death will be treated as a  class and payments may be made pro rata
depending upon the cash available.

Finally -- no payments of surrender values will be permitted during such a
suspension while any annuity payments or payments on death remain unpaid. 
Depending upon the cash available, any payments of surrender values during such
suspension will be made in accordance with the order in which surrender
requests are received by IDS Life.<PAGE>
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If a payment of a surrender or an annuity payment is deferred, the amount will
be determined as of the end of the valuation period during which the surrender
request was received or the annuity payment was due, and, with respect to such
amount, participation in the investment experience of the Account will cease. 
If IDS Life defers a payment of a surrender or an annuity payment for 30 days
or more, IDS Life will credit interest on the amount of the payment at a rate
of 3 percent per year or such higher rate as IDS Life, in its discretion,
establishes.  If IDS Life defers payment on death for more than seven days, 
IDS Life will credit interest on the amount of payment at a rate of 3 percent
per year or such higher rate as IDS Life, in its discretion, establishes or
that which is required by law. 

Owners who remain in the Account will bear the investment risk that real estate
related investments of the Account will have to be sold under emergency
circumstances that could result in the realization by the Account of less than
the investment value of such investments notwithstanding any suspension or
delay in payments as permitted under the Contracts.  

Transfer of Ownership

The owner may transfer ownership of the Contract, at any time while the
annuitant is living, by filing a transfer of ownership with IDS Life at its
home office.  IDS Life will not be bound by any transfer of ownership until the
written transfer in form and substance acceptable to IDS Life is received by
it.  IDS Life is not responsible for the validity of any transfer.  A transfer
will be effective as of the date of request for the transfer, subject to any
action taken or payment made by IDS Life prior to receipt of
the transfer.  IDS Life is not liable as to any payment or other settlement
made by it before receipt of the transfer.

INASMUCH AS A TRANSFER MAY BE A TAXABLE EVENT, OWNERS SHOULD CONSULT THEIR OWN
TAX ADVISERS SHOULD THEY WISH TO TRANSFER THEIR CONTRACTS.
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