Document:

Exhibit 10(s)

                    PARTICIPATION AGREEMENT

                              AMONG

              GOLDEN AMERICAN LIFE INSURANCE COMPANY,

                 PIMCO VARIABLE INSURANCE TRUST,

                               AND

                  PIMCO FUNDS DISTRIBUTORS LLC

     THIS AGREEMENT, dated as of the 1st day of May, 1998 by
and among Golden American Life Insurance Company, (the "Company"),
a Delaware life insurance company, on its own behalf and on
behalf of each segregated asset account of the Company set forth
on Schedule A hereto as may be amended from time to time (each
account hereinafter referred to as the "Account"), PIMCO Variable
Insurance Trust (the "Fund"), a Delaware business trust, and
PIMCO Funds Distributors LLC (the "Underwriter"), a Delaware
limited liability company.

     WHEREAS, the Fund engages in business as an open-end
management investment company and is available to act as the
investment vehicle for separate accounts established for variable
life insurance and variable annuity contracts (the "Variable
Insurance Products") to be offered by insurance companies which
have entered into participation agreements with the Fund and
Underwriter ("Participating Insurance Companies");

     WHEREAS, the shares of beneficial interest of the Fund are
divided into several series of shares, each designated a
"Portfolio" and representing the interest in a particular managed
portfolio of securities and other assets;

     WHEREAS, the Fund has obtained an order from the Securities
and Exchange Commission (the "SEC") granting Participating
Insurance Companies and variable annuity and variable life
insurance separate accounts exemptions from the provisions of
sections 9(a), 13(a), 15(a), and 15(b) of the Investment Company
Act of 1940, as amended, (the "1940 Act") and Rules 6e-2(b)(15)
and 6e-3(T)(b)(15) thereunder, if and to the extent necessary to
permit shares of the Fund to be sold to and held by variable
annuity and variable life insurance separate accounts of both
affiliated and unaffiliated life insurance companies (the "Mixed
and Shared Funding Exemptive Order");

     WHEREAS, the Fund is registered as an open-end management
investment company under the 1940 Act and shares of the
Portfolios are registered under the Securities Act of 1933, as
amended (the "1933 Act");

     WHEREAS, Pacific Investment Management Company (the
"Adviser"), which serves as investment adviser to the Fund, is
duly registered as an investment adviser under the federal
Investment Advisers Act of 1940, as amended;

     WHEREAS, the Company has issued or will issue certain
variable life insurance and/or variable annuity contracts
supported wholly or partially by the Account (the "Contracts"),
and said Contracts are listed in Schedule A hereto, as it may be
amended from time to time by mutual written agreement;

     WHEREAS, the Account is duly established and maintained as a
segregated asset account, duly established by the Company, on the

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date shown for such Account on Schedule A hereto, to set aside
and invest assets attributable to the aforesaid Contracts;

     WHEREAS, the Underwriter, which serves as distributor to the
Fund, is registered as a broker dealer with the SEC under the
Securities Exchange Act of 1934, as amended (the "1934 Act"), and
is a member in good standing of the National Association of
Securities Dealers, Inc. (the "NASD"); and

     WHEREAS, to the extent permitted by applicable insurance
laws and regulations, the Company intends to purchase shares in
the Portfolios listed in Schedule A hereto, as it may be amended
from time to time by mutual written agreement (the "Designated
Portfolios") on behalf of the Account to fund the aforesaid
Contracts, and the Underwriter is authorized to sell such shares
to the Account at net asset value;

     NOW, THEREFORE, in consideration of their mutual promises,
the Company, the Fund and the Underwriter agree as follows:

ARTICLE I.  Sale of Fund Shares

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          1.1. The Fund has granted to the Underwriter exclusive authority
to distribute the Fund's shares, and has agreed to instruct, and
has so instructed, the Underwriter to make available to the
Company for purchase on behalf of the Account Fund shares of
those Designated Portfolios selected by the Underwriter.
Pursuant to such authority and instructions, and subject to
Article X hereof, the Underwriter agrees to make available to the
Company for purchase on behalf of the Account, shares of those
Designated Portfolios listed on Schedule A to this Agreement,
such purchases to be effected at net asset value in accordance
with Section 1.3 of this Agreement.  Notwithstanding the
foregoing, (i) Fund series (other than those listed on Schedule
A) in existence now or that may be established in the future will
be made available to the Company only as the Underwriter may so
provide, and (ii) the Board of Trustees of the Fund (the "Board")
may suspend or terminate the offering of Fund shares of any
Designated Portfolio or class thereof, if such action is required
by law or by regulatory authorities having jurisdiction or if, in
the sole discretion of the Board acting in good faith and in
light of its fiduciary duties under federal and any applicable
state laws, suspension or termination is necessary in the best
interests of the shareholders of such Designated Portfolio.

          1.2. The Fund shall redeem, at the Company's request, any full or
fractional Designated Portfolio shares held by the Company on
behalf of the Account, such redemptions to be effected at net
asset value in accordance with Section 1.3 of this Agreement.
Notwithstanding the foregoing, (i) the Company shall not redeem
Fund shares attributable to Contract owners except in the
circumstances permitted in Section 10.3 of this Agreement, and
(ii) the Fund may delay redemption of Fund shares of any
Designated Portfolio to the extent permitted by the 1940 Act, and
any rules, regulations or orders thereunder.

          1.3. Purchase and Redemption Procedures

               (a)  The Fund hereby appoints the Company as an agent of the Fund
     for the limited purpose of receiving purchase and redemption
     requests on behalf of the Account (but not with respect to any
     Fund shares that may be held in the general account of the
     Company) for shares of those Designated Portfolios made available
     hereunder, based on allocations of amounts to the Account or
     subaccounts thereof under the Contracts and other transactions
     relating to the Contracts or the Account.  Receipt of any such
     request (or relevant transactional information therefor) on any
     day the New York Stock Exchange is open for trading and on which
     the Fund calculates it net asset value pursuant to the rules of
     the SEC (a "Business Day") by the Company as such limited agent
     of the Fund prior to the time that the Fund ordinarily calculates
     its net asset value as described from time to time in the Fund
     Prospectus (which as of the date of execution of this Agreement
     is 4:00 p.m. Eastern Time) shall constitute receipt by the Fund
     on that same Business Day, provided that the Fund receives notice
     of such request by 9:30 a.m. Eastern Time on the next following
     Business Day.

               (b)  The Company shall pay for shares of each Designated
     Portfolio on the same day that it notifies the Fund of a purchase
     request for such shares.  Payment for Designated Portfolio shares
     shall be made in federal funds transmitted to the Fund by wire to
     be received by the Fund by 4:00 p.m. Eastern Time on the day the

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     Fund is notified of the purchase request for Designated Portfolio
     shares (unless the Fund determines and so advises the Company
     that sufficient proceeds are available from redemption of shares
     of other Designated Portfolios effected pursuant to redemption
     requests tendered by the Company on behalf of the Account).  If
     federal funds are not received on time, such funds will be
     invested, and Designated Portfolio shares purchased thereby will
     be issued, as soon as practicable and the Company shall promptly,
     upon the Fund's request, reimburse the Fund for any charges,
     costs, fees, interest or other expenses incurred by the Fund in
     connection with any advances to, or borrowing or overdrafts by,
     the Fund, or any similar expenses incurred by the Fund, as a
     result of portfolio transactions effected by the Fund based upon
     such purchase request.  Upon receipt of federal funds so wired,
     such funds shall cease to be the responsibility of the Company
     and shall become the responsibility of the Fund.

(c)  Payment for Designated Portfolio shares redeemed by the
Account or the Company shall be made in federal funds transmitted
by wire to the Company or any other designated person on the next
Business Day after the Fund is properly notified of the
redemption order of such shares (unless redemption proceeds are
to be applied to the purchase of shares of other Designated
Portfolio in accordance with Section 1.3(b) of this Agreement),
except that the Fund reserves the right to redeem Designated
Portfolio shares in assets other than cash and to delay payment
of redemption proceeds to the extent permitted under Section
22(e) of the 1940 Act and any Rules thereunder, and in accordance
with the procedures and policies of the Fund as described in the
then current prospectus.  The Fund shall not bear any
responsibility whatsoever for the proper disbursement or
crediting of redemption proceeds by the Company, the Company
alone shall be responsible for such action.
               (d)  Any purchase or redemption request for Designated Portfolio
     shares held or to be held in the Company's general account shall
     be effected at the net asset value per share next determined
     after the Fund's receipt of such request, provided that, in the
     case of a purchase request, payment for Fund shares so requested
     is received by the Fund in federal funds prior to close of
     business for determination of such value, as defined from time to
     time in the Fund Prospectus.

          1.4. The Fund shall use its best efforts to make the net asset
value per share for each Designated Portfolio available to the
Company by 6:30 p.m. Eastern Time each Business Day, and in any
event, as soon as reasonably practicable after the net asset
value per share for such Designated Portfolio is calculated, and
shall calculate such net asset value in accordance with the
Fund's Prospectus.  Neither the Fund, any Designated Portfolio,
the Underwriter, nor any of their affiliates shall be liable for
any information provided to the Company pursuant to this
Agreement which information is based on incorrect information
supplied by the Company or any other Participating Insurance
Company to the Fund or the Underwriter.

          1.5. The Fund shall furnish notice (by wire or telephone followed
by written confirmation) to the Company as soon as reasonably
practicable of any income dividends or capital gain distributions
payable on any Designated Portfolio shares.  The Company, on its
behalf and on behalf of the Account, hereby elects to receive all
such dividends and distributions as are payable on any Designated
Portfolio shares in the form of additional shares of that
Designated Portfolio.  The Company reserves the right, on its
behalf and on behalf of the Account, to revoke this election and
to receive all such dividends and capital gain distributions in
cash.  The Fund shall notify the Company promptly of the number
of Designated Portfolio shares so issued as payment of such
dividends and distributions.

          1.6. Issuance and transfer of Fund shares shall be by book entry
only.  Stock certificates will not be issued to the Company or
the Account.  Purchase and redemption orders for Fund shares
shall be recorded in an appropriate ledger for the Account or the
appropriate subaccount of the Account.

          1.7. (a)  The parties hereto acknowledge that the arrangement
contemplated by this Agreement is not exclusive; the Fund's
shares may be sold to other insurance companies (subject to
Section 1.8 hereof) and the cash value of the Contracts may be
invested in other investment companies, provided, however, that
until this Agreement is terminated pursuant to Article X, the
Company shall promote the Designated Portfolios on the same basis
as other funding vehicles available under the Contracts.  Funding
vehicles other than those listed on Schedule A to this Agreement
may be available for the investment of the cash value of the

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Contracts, provided, however, (i) any such vehicle or series
thereof, has investment objectives or policies that are
substantially different from the investment objectives and
policies of the Designated Portfolios available hereunder; (ii)
the Company gives the Fund and the Underwriter 45 days written
notice of its intention to make such other investment vehicle
available as a funding vehicle for the Contracts; and (iii)
unless such other investment company was available as a Funding
vehicle for the Contracts prior to the date of this Agreement and
the Company has so informed the Fund and the Underwriter prior to
their signing this Agreement, the Fund or Underwriter consents in
writing to the use of such other vehicle, such consent not to be
unreasonably withheld.

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               (b)  The Company shall not, without prior notice to the
Underwriter (unless otherwise required by applicable law), take
any action to operate the Account as a management investment
company under the 1940 Act.

               (c)  The Company shall not, without prior notice to the
Underwriter (unless otherwise required by applicable law), induce
Contract owners to change or modify the Fund or change the Fund's
distributor or investment adviser.

               (d)  The Company shall not, without prior notice
to the Fund, induce Contract owners to vote on any matter
submitted for consideration by the shareholders of the Fund in a
manner other than as recommended by the Board of Trustees of the
Fund.

          1.8. The Underwriter and the Fund shall sell Fund shares only to
Participating Insurance Companies and their separate accounts and
to persons or plans ("Qualified Persons") that communicate to the
Underwriter and the Fund that they qualify to purchase shares of
the Fund under Section 817(h) of the Internal Revenue Code of
1986, as amended (the "Code") and the regulations thereunder
without impairing the ability of the Account to consider the
portfolio investments of the Fund as constituting investments of
the Account for the purpose of satisfying the diversification
requirements of Section 817(h).  The Underwriter and the Fund
shall not sell Fund shares to any insurance company or separate
account unless an agreement complying with Article VI of this
Agreement is in effect to govern such sales, to the extent
required.  The Company hereby represents and warrants that it and
the Account are Qualified Persons.  The Fund reserves the right
to cease offering shares of any Designated Portfolio in the
discretion of the Fund.

ARTICLE II.  Representations and Warranties

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          2.1. The Company represents and warrants that the Contracts (a)
are, or prior to issuance will be, registered under the 1933 Act,
or (b) are not registered because they are properly exempt from
registration under the 1933 Act or will be offered exclusively in
transactions that are properly exempt from registration under the
1933 Act.  The Company further represents and warrants that the
Contracts will be issued and sold in compliance in all material
respects with all applicable federal securities and state
securities and insurance laws and that the sale of the Contracts
shall comply in all material respects with state insurance
suitability requirements.  The Company further represents and
warrants that it is an insurance company duly organized and in
good standing under applicable law, that it has legally and
validly established the Account prior to any issuance or sale
thereof as a segregated asset account under [insert state]
insurance laws, and that it (a) has registered or, prior to any
issuance or sale of the Contracts, will register the Account as a
unit investment trust in accordance with the provisions of the
1940 Act to serve as a segregated investment account for the
Contracts, or alternatively (b) has not registered the Account in
proper reliance upon an exclusion from registration under the
1940 Act.  The Company shall register and qualify the Contracts
or interests therein as securities in accordance with the laws of
the various states only if and to the extent deemed advisable by
the Company.

          2.2. The Fund represents and warrants that Fund shares sold
pursuant to this Agreement shall be registered under the 1933
Act, duly authorized for issuance and sold in compliance with
applicable state and federal securities laws and that the Fund is
and shall remain registered under the 1940 Act.  The Fund shall
amend the registration statement for its shares under the 1933
Act and the 1940 Act from time to time as required in order to
effect the continuous offering of its shares.  The Fund shall
register and qualify the shares for sale in accordance with the
laws of the various states only if and to the extent deemed
advisable by the Fund or the Underwriter.

2.3. The Fund may make payments to finance distribution expenses
pursuant to Rule 12b-1 under the 1940 Act.  Prior to financing
distribution expenses pursuant to Rule 12b-1, the Fund will have
the Board, a majority of whom are not interested persons of the
Fund, formulate and approve a plan pursuant to Rule 12b-1 under
the 1940 Act to finance distribution expenses.
          2.4. The Fund makes no representations as to whether any aspect
of its operations, including, but not limited to, investment
policies, fees and expenses, complies with the insurance and
other applicable laws of the various states.

          2.5. The Fund represents that it is lawfully organized and
validly existing under the laws of the State of Delaware and that
it does and will comply in all material respects with the 1940
Act.

          2.6. The Underwriter represents and warrants that it is a member
in good standing of the NASD and is registered as a broker-dealer
with the SEC.  The Underwriter further represents that it will
sell and distribute the Fund shares in accordance with any
applicable state and federal securities laws.

          2.7. The Fund and the Underwriter represent and warrant that all
of their trustees/directors, officers, employees, investment
advisers, and other individuals or entities dealing with the
money and/or securities of the Fund are and shall continue to be
at all times covered by a blanket fidelity bond or similar
coverage for the benefit of the Fund in an amount not less than
the minimum coverage as required currently by Rule 17g-1 of the
1940 Act or related provisions as may be promulgated from time to
time.  The aforesaid bond shall include coverage for larceny and
embezzlement and shall be issued by a reputable bonding company.

          2.8. The Company represents and warrants that all of its
directors, officers, employees, and other individuals/entities
employed or controlled by the Company dealing with the money
and/or securities of the Account are covered by a blanket
fidelity bond or similar coverage for the benefit of the Account,
in an amount not less than $5 million.  The aforesaid bond
includes coverage for larceny and embezzlement and is issued by a
reputable bonding company.  The Company agrees to hold for the
benefit of the Fund and to pay to the Fund any amounts lost from
larceny, embezzlement or other events covered by the aforesaid
bond to the extent such amounts properly belong to the Fund
pursuant to the terms of this Agreement.  The Company agrees to
make all reasonable efforts to see that this bond or another bond
containing these provisions is always in effect, and agrees to
notify the Fund and the Underwriter in the event that such
coverage no longer applies.

ARTICLE III.  Prospectuses and Proxy Statements; Voting

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          3.1. The Underwriter shall provide the Company with as many
copies of the Fund's current prospectus (describing only the
Designated Portfolios listed on Schedule A) or, to the extent
permitted, the Fund's profiles as the Company may reasonably
request.  The Company shall bear the expense of printing copies
of the current prospectus and profiles for the Contracts that
will be distributed to existing Contract owners, and the Company
shall bear the expense of printing copies of the Fund's
prospectus and profiles that are used in connection with offering
the Contracts issued by the Company.  If requested by the Company
in lieu thereof, the Fund shall provide such documentation
(including a final copy of the new prospectus on diskette at the
Fund's expense) and other assistance as is reasonably necessary
in order for the Company once each year (or more frequently if
the prospectus for the Fund is amended) to have the prospectus
for the Contracts and the Fund's prospectus or profile printed
together in one document (such printing to be at the Company's
expense).

          3.2. The Fund's prospectus shall state that the current Statement
of Additional Information ("SAI") for the Fund is available, and
the Underwriter (or the Fund), at its expense, shall provide a
reasonable number of copies of such SAI free of charge to the
Company for itself and for any owner of a Contract who requests
such SAI.

          3.3. The Fund shall provide the Company with information
regarding the Fund's expenses, which information may include a
table of fees and related narrative disclosure. for use in any
prospectus or other descriptive document relating to a Contract.
The Company agrees that it will use such information in the form
provided.  The Company shall provide prior written notice of any
proposed modification of such information, which notice will
describe in detail the manner in which the Company proposes to
modify the information, and agrees that it may not modify such
information in any way without the prior consent of the Fund.

          3.4. The Fund, at its expense, shall provide the Company with
copies of its proxy material, reports to shareholders, and other
communications to shareholders in such quantity as the Company
shall reasonably require for distributing to Contract owners.

          3.5. The Company shall:

               (i)  solicit voting instructions from Contract owners;

               (ii) vote the Fund shares in accordance with instructions
               received from Contract owners; and

               (iii)     vote Fund shares for which no instructions have been
               received in the same proportion as Fund shares of such portfolio
               for which instructions have been received,

so long as and to the extent that the SEC continues to interpret
the 1940 Act to require pass-through voting privileges for
variable contract owners or to the extent otherwise required by
law.  The Company will vote Fund shares held in any segregated
asset account in the same proportion as Fund shares of such
portfolio for which voting instructions have been received from
Contract owners, to the extent permitted by law.

          3.6. Participating Insurance Companies shall be responsible for
assuring that each of their separate accounts participating in a
Designated Portfolio calculates voting privileges as required by
the Shared Funding Exemptive Order and consistent with any
reasonable standards that the Fund may adopt and provide in
writing.

ARTICLE IV.  Sales Material and Information

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          4.1. The Company shall furnish, or shall cause to be furnished,
to the Fund or its designee, each piece of sales literature or
other promotional material that the Company develops and in which
the Fund (or a Designated Portfolio thereof) or the Adviser or
the Underwriter is named.  No such material shall be used until
approved by the Fund or its designee, and the Fund will use its
best efforts for it or its designee to review such sales
literature or promotional material within ten Business Days after
receipt of such material.  The Fund or its designee reserves the
right to reasonably object to the continued use of any such sales
literature or other promotional material in which the Fund (or a
Designated Portfolio thereof) or the Adviser or the Underwriter
is named, and no such material shall be used if the Fund or its
designee so object.

          4.2. The Company shall not give any information or make any
representations or statements on behalf of the Fund or concerning
the Fund or the Adviser or the Underwriter in connection with the
sale of the Contracts other than the information or
representations contained in the registration statement or
prospectus or SAI for the Fund shares, as such registration
statement and prospectus or SAI may be amended or supplemented
from time to time, or in reports or proxy statements for the
Fund, or in sales literature or other promotional material
approved by the Fund or its designee or by the Underwriter,
except with the permission of the Fund or the Underwriter or the
designee of either.

4.3. The Fund and the Underwriter, or their designee, shall
furnish, or cause to be furnished, to the Company, each piece of
sales literature or other promotional material that it develops
and in which the Company, and/or its Account, is named.  No such
material shall be used until approved by the Company, and the
Company will use its best efforts to review such sales literature
or promotional material within ten Business Days after receipt of
such material.  The Company reserves the right to reasonably
object to the continued use of any such sales literature or other
promotional material in which the Company and/or its Account is
named, and no such material shall be used if the Company so
objects.
          4.4. The Fund and the Underwriter shall not give any information
or make any representations on behalf of the Company or
concerning the Company, the Account, or the Contracts other than
the information or representations contained in a registration
statement, prospectus (which shall include an offering
memorandum, if any, if the Contracts issued by the Company or
interests therein are not registered under the 1933 Act), or SAI
for the Contracts, as such registration statement, prospectus, or
SAI may be amended or supplemented from time to time, or in
published reports for the Account which are in the public domain
or approved by the Company for distribution to Contract owners,
or in sales literature or other promotional material approved by
the Company or its designee, except with the permission of the
Company.

          4.5. The Fund will provide to the Company at least one complete
copy of all registration statements, prospectuses, SAIs, reports,
proxy statements, sales literature and other promotional
materials, applications for exemptions, requests for no-action
letters, and all amendments to any of the above, that relate to
the Fund or its shares, promptly after the filing of such
document(s) with the SEC or other regulatory authorities.

          4.6. The Company will provide to the Fund at least one complete
copy of all registration statements, prospectuses (which shall
include an offering memorandum, if any, if the Contracts issued
by the Company or interests therein are not registered under the
1933 Act), SAIs, reports, solicitations for voting instructions,
sales literature and other promotional materials, applications
for exemptions, requests for no-action letters, and all
amendments to any of the above, that relate to the Contracts or
the Account, promptly after the filing of such document(s) with
the SEC or other regulatory authorities.  The Company shall
provide to the Fund and the Underwriter any complaints received
from the Contract owners pertaining to the Fund or the Designated
Portfolio.

          4.7. The Fund will provide the Company with as much notice as is
reasonably practicable of any proxy solicitation for any
Designated Portfolio, and of any material change in the Fund's
registration statement, particularly any change resulting in a
change to the registration statement or prospectus for any
Account.  The Fund will work with the Company so as to enable the
Company to solicit proxies from Contract owners, or to make
changes to its prospectus or registration statement, in an
orderly manner.  The Fund will make reasonable efforts to attempt
to have changes affecting Contract prospectuses become effective
simultaneously with the annual updates for such prospectuses.

          4.8. For purposes of this Article IV, the phrase "sales
literature and other promotional materials" includes, but is not
limited to, any of the following that refer to the Fund or any
affiliate of the Fund:  advertisements (such as material
published, or designed for use in, a newspaper, magazine, or
other periodical, radio, television, telephone or tape recording,
videotape display, signs or billboards, motion pictures, or other
public media), sales literature (i.e., any written communication
distributed or made generally available to customers or the
public, including brochures, circulars, reports, market letters,
form letters, seminar texts, reprints or excerpts of any other
advertisement, sales literature, or published article),
educational or training materials or other communications
distributed or made generally available to some or all agents or
employees, and registration statements, prospectuses, SAIs,
shareholder reports, proxy materials, and any other
communications distributed or made generally available with
regard to the Fund.

ARTICLE V.  Fees and Expenses

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          5.1. The Fund and the Underwriter shall pay no fee or other
compensation to the Company under this Agreement, except that if
the Fund or any Portfolio adopts and implements a plan pursuant
to Rule 12b-1 to finance distribution expenses, then the Fund or
Underwriter may make payments to the Company or to the
underwriter for the Contracts if and in amounts agreed to by the
Underwriter in writing, and such payments will be made out of
existing fees otherwise payable to the Underwriter, past profits
of the Underwriter, or other resources available to the
Underwriter.  Currently, no such payments are contemplated.

          5.2. All expenses incident to performance by the Fund under this
Agreement shall be paid by the Fund.  The Fund shall see to it
that all its shares are registered and authorized for issuance in
accordance with applicable federal law and, if and to the extent
deemed advisable by the Fund, in accordance with applicable state
laws prior to their sale.  The Fund shall bear the expenses for
the cost of registration and qualification of the Fund's shares,
preparation and filing of the Fund's prospectus and registration
statement, proxy materials and reports, setting the prospectus in
type, setting in type and printing the proxy materials and
reports to shareholders (including the costs of printing a
prospectus that constitutes an annual report), the preparation of
all statements and notices required by any federal or state law,
and all taxes on the issuance or transfer of the Fund's shares.

          5.3. The Company shall bear the expenses of distributing the
Fund's prospectus to owners of Contracts issued by the Company
and of distributing the Fund's proxy materials and reports to
such Contract owners.

ARTICLE VI.  Diversification and Qualification

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          6.1. The Fund will invest its assets in such a manner as to
ensure that the Contracts will be treated as annuity or life
insurance contracts, whichever is appropriate, under the Code and
the regulations issued thereunder (or any successor provisions).
Without limiting the scope of the foregoing, each Designated
Portfolio has complied and will continue to comply with Section
817(h) of the Code and Treasury Regulation 1.817-5, and any
Treasury interpretations thereof, relating to the diversification
requirements for variable annuity, endowment, or life insurance
contracts, and any amendments or other modifications or successor
provisions to such Section or Regulations.  In the event of a
breach of this Article VI by the Fund, it will take all
reasonable steps (a) to notify the Company of such breach and (b)
to adequately diversify the Fund so as to achieve compliance
within the grace period afforded by Regulation 1.817-5.

          6.2. The Fund represents that it is or will be qualified as a
Regulated Investment Company under Subchapter M of the Code, and
that it will make every effort to maintain such qualification
(under Subchapter M or any successor or similar provisions) and
that it will notify the Company immediately upon having a
reasonable basis for believing that it has ceased to so qualify
or that it might not so qualify in the future.

          6.3. The Company represents that the Contracts are currently, and
at the time of issuance shall be, treated as life insurance or
annuity insurance contracts, under applicable provisions of the
Code, and that it will make every effort to maintain such
treatment, and that it will notify the Fund and the Underwriter
immediately upon having a reasonable basis for believing the
Contracts have ceased to be so treated or that they might not be
so treated in the future.  The Company agrees that any prospectus
offering a contract that is a "modified endowment contract" as
that term is defined in Section 7702A of the Code (or any
successor or similar provision), shall identify such contract as
a modified endowment contract.

ARTICLE VII.  Potential Conflicts

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The following provisions shall apply only upon issuance of the
Mixed and Shared Funding Order and the sale of shares of the Fund
to variable life insurance separate accounts, and then only to
the extent required under the 1940 Act.

          7.1. The Board will monitor the Fund for the existence of any
material irreconcilable conflict between the interests of the
Contract owners of all separate accounts investing in the Fund.
An irreconcilable material conflict may arise for a variety of
reasons, including:  (a) an action by any state insurance
regulatory authority; (b) a change in applicable federal or state
insurance, tax, or securities laws or regulations, or a public
ruling, private letter ruling, no-action or interpretative
letter, or any similar action by insurance, tax, or securities
regulatory authorities; (c) an administrative or judicial
decision in any relevant proceeding; (d) the manner in which the
investments of any Portfolio are being managed; (e) a difference
in voting instructions given by variable annuity contract and
variable life insurance contract owners; or (f) a decision by an
insurer to disregard the voting instructions of contract owners.
The Board shall promptly inform the Company if it determines that
an irreconcilable material conflict exists and the implications
thereof.

          7.2. The Company will report any potential or existing conflicts
of which it is aware to the Board.  The Company will assist the
Board in carrying out its responsibilities under the Mixed and
Shared Funding Exemptive Order, by providing the Board with all
information reasonably necessary for the Board to consider any
issues raised.  This includes, but is not limited to, an
obligation by the Company to inform the Board whenever Contract
owner voting instructions are disregarded.

          7.3. If it is determined by a majority of the Board, or a
majority of its disinterested members, that a material
irreconcilable conflict exists, the Company and other
Participating Insurance Companies shall, at their expense and to
the extent reasonably practicable (as determined by a majority of
the disinterested Board members), take whatever steps are
necessary to remedy or eliminate the irreconcilable material
conflict, up to and including:  (1) withdrawing the assets
allocable to some or all of the separate accounts from the Fund
or any Portfolio and reinvesting such assets in a different
investment medium, including (but not limited to) another
Portfolio of the Fund, or submitting the question whether such
segregation should be implemented to a vote of all affected
contract owners and, as appropriate, segregating the assets of
any appropriate group (i.e., annuity contract owners, life
insurance contract owners, or variable contract owners of one or
more Participating Insurance Companies) that votes in favor of
such segregation, or offering to the affected contract owners the
option of making such a change; and (2) establishing a new
registered management investment company or managed separate
account.

          7.4. If a material irreconcilable conflict arises because of a
decision by the Company to disregard Contract owner voting
instructions and that decision represents a minority position or
would preclude a majority vote, the Company may be required, at
the Fund's election, to withdraw the Account's investment in the
Fund and terminate this Agreement with respect to each Account;
provided, however, that such withdrawal and termination shall be
limited to the extent required by the foregoing material
irreconcilable conflict as determined by a majority of the
disinterested members of the Board.  Any such withdrawal and
termination must take place within six (6) months after the Fund
gives written notice that this provision is being implemented,
and until the end of that six month period the Fund shall
continue to accept and implement orders by the Company for the
purchase (and redemption) of shares of the Fund.

          7.5. If a material irreconcilable conflict arises because a
particular state insurance regulator's decision applicable to the
Company conflicts with the majority of other state regulators,
then the Company will withdraw the affected Account's investment
in the Fund and terminate this Agreement with respect to such
Account within six months after the Board informs the Company in
writing that it has determined that such decision has created an
irreconcilable material conflict; provided, however, that such
withdrawal and termination shall be limited to the extent
required by the foregoing material irreconcilable conflict as
determined by a majority of the disinterested members of the
Board.  Until the end of the foregoing six month period, the Fund
shall continue to accept and implement orders by the Company for
the purchase (and redemption) of shares of the Fund.

          7.6. For purposes of Section 7.3 through 7.6 of this Agreement, a
majority of the disinterested members of the Board shall
determine whether any proposed action adequately remedies any
irreconcilable material conflict, but in no event will the Fund
be required to establish a new funding medium for the Contracts.
The Company shall not be required by Section 7.3 to establish a
new funding medium for the Contract if an offer to do so has been
declined by vote of a majority of Contract owners materially
adversely affected by the irreconcilable material conflict.  In
the event that the Board determines that any proposed action does
not adequately remedy any irreconcilable material conflict, then
the Company will withdraw the Account's investment in the Fund
and terminate this Agreement within six (6) months after the
Board informs the Company in writing of the foregoing
determination; provided, however, that such withdrawal and
termination shall be limited to the extent required by any such
material irreconcilable conflict as determined by a majority of
the disinterested members of the Board.

          7.7. If and to the extent the Mixed and Shared Funding Exemption
Order or any amendment thereto contains terms and conditions
different from Sections 3.4, 3.5, 3.6, 7.1, 7.2, 7.3, 7.4, and
7.5 of this Agreement, then the Fund and/or the Participating
Insurance Companies, as appropriate, shall take such steps as may
be necessary to comply with the Mixed and Shared Funding
Exemptive Order, and Sections 3.4, 3.5, 3.6, 7.1, 7.2, 7.3, 7.4
and 7.5 of this Agreement shall continue in effect only to the
extent that terms and conditions substantially identical to such
Sections are contained in the Mixed and Shared Funding Exemptive
Order or any amendment thereto.  If and to the extent that Rule
6e-2 and Rule 6e-3(T) are amended, or Rule 6e-3 is adopted, to
provide exemptive relief from any provision of the 1940 Act or
the rules promulgated thereunder with respect to mixed or shared
funding (as defined in the Mixed and Shared Funding Exemptive
Order) on terms and conditions materially different from those
contained in the Mixed and Shared Funding Exemptive Order, then
(a) the Fund and/or the Participating Insurance Companies, as
appropriate, shall take such steps as may be necessary to comply
with Rules 6e-2 and 6e-3(T), as amended, and Rule 6e-3, as
adopted, to the extent such rules are applicable; and
(b) Sections 3.5, 3.6, 7.1., 7.2, 7.3, 7.4, and 7.5 of this
Agreement shall continue in effect only to the extent that terms
and conditions substantially identical to such Sections are
contained in such Rule(s) as so amended or adopted.

ARTICLE VIII.  Indemnification

          8.   This text is hidden, do not remove.

          8.1. Indemnification By the Company

               8.1(a).   The Company agrees to indemnify and hold
harmless the Fund and the Underwriter and each of its
trustees/directors and officers, and each person, if any, who
controls the Fund or Underwriter within the meaning of Section 15
of the 1933 Act or who is under common control with the
Underwriter (collectively, the "Indemnified Parties" for purposes
of this Section 8.1) against any and all losses, claims, damages,
liabilities (including amounts paid in settlement with the
written consent of the Company) or litigation (including legal
and other expenses), to which the Indemnified Parties may become
subject under any statute or regulation, at common law or
otherwise, insofar as such losses, claims, damages, liabilities
or expenses (or actions in respect thereof) or settlements:

               (i)  arise out of or are based upon any untrue statement or
               alleged untrue statements of any material fact contained in the
               registration statement, prospectus (which shall include a written
               description of a Contract that is not registered under the 1933
               Act), or SAI for the Contracts or contained in the Contracts or
               sales literature for the Contracts (or any amendment or
               supplement to any of the foregoing), or arise out of or are based
               upon the omission or the alleged omission to state therein a
               material fact required to be stated therein or necessary to make
               the statements therein not misleading, provided that this
               agreement to indemnify shall not apply as to any Indemnified
               Party if such statement or omission or such alleged statement or
               omission was made in reliance upon and in conformity with
               information furnished to the Company by or on behalf of the Fund
               for use in the registration statement, prospectus or SAI for the
               Contracts or in the Contracts or sales literature (or any
               amendment or supplement) or otherwise for use in connection with
               the sale of the Contracts or Fund shares; or

               (ii) arise out of or as a result of statements or representations
               (other than statements or representations contained in the
               registration statement, prospectus, SAI, or sales literature of
               the Fund not supplied by the Company or persons under its
               control) or wrongful conduct of the Company or its agents or
               persons under the Company's authorization or control, with
               respect to the sale or distribution of the Contracts or Fund
               Shares; or

               (iii)     arise out of any untrue statement or alleged untrue
               statement of a material fact contained in a registration
               statement, prospectus, SAI, or sales literature of the Fund or
               any amendment thereof or supplement thereto or the omission or
               alleged omission to state therein a material fact required to be
               stated therein or necessary to make the statements therein not
               misleading if such a statement or omission was made in reliance
               upon information furnished to the Fund by or on behalf of the
               Company; or

               (iv) arise as a result of any material failure by the Company to
               provide the services and furnish the materials under the terms of
               this Agreement (including a failure, whether unintentional or in
               good faith or otherwise, to comply with the qualification
               requirements specified in Article VI of this Agreement); or

               (v)  arise out of or result from any material breach of any
               representation and/or warranty made by the Company in this
               Agreement or arise out of or result from any other material
               breach of this Agreement by the Company;

               (vi) as limited by and in accordance with the provisions of
               Sections 8.1(b) and 8.1(c) hereof.

               8.1(b).   The Company shall not be liable under
this indemnification provision with respect to any losses,
claims, damages, liabilities or litigation to which an
Indemnified Party would otherwise be subject by reason of such
Indemnified Party's willful misfeasance, bad faith, or gross
negligence in the performance of such Indemnified Party's duties
or by reason of such Indemnified Party's reckless disregard of
its obligations or duties under this Agreement.

               8.1(c).   The Company shall not be liable under
this indemnification provision with respect to any claim made
against an Indemnified Party unless such Indemnified Party shall
have notified the Company in writing within a reasonable time
after the summons or other first legal process giving information
of the nature of the claim shall have been served upon such
Indemnified Party (or after such Indemnified Party shall have
received notice of such service on any designated agent), but
failure to notify the Company of any such claim shall not relieve
the Company from any liability which it may have to the
Indemnified Party against whom such action is brought otherwise
than on account of this indemnification provision.  In case any
such action is brought against an Indemnified Party, the Company
shall be entitled to participate, at its own expense, in the
defense of such action.  The Company also shall be entitled to
assume the defense thereof, with counsel satisfactory to the
party named in the action.  After notice from the Company to such
party of the Company's election to assume the defense thereof,
the Indemnified Party shall bear the fees and expenses of any
additional counsel retained by it, and the Company will not be
liable to such party under this Agreement for any legal or other
expenses subsequently incurred by such party independently in
connection with the defense thereof other than reasonable costs
of investigation.

               8.1(d).   The Indemnified Parties will promptly
notify the Company of the commencement of any litigation or
proceedings against them in connection with the issuance or sale
of the Fund shares or the Contracts or the operation of the Fund.

          8.2. Indemnification by the Underwriter

               8.2(a).   The Underwriter agrees to indemnify and
hold harmless the Company and each of its directors and officers
and each person, if any, who controls the Company within the
meaning of Section 15 of the 1933 Act (collectively, the
"Indemnified Parties" for purposes of this Section 8.2) against
any and all losses, claims, damages, liabilities (including
amounts paid in settlement with the written consent of the
Underwriter) or litigation (including legal and other expenses)
to which the Indemnified Parties may become subject under any
statute or regulation, at common law or otherwise, insofar as
such losses, claims, damages, liabilities or expenses (or actions
in respect thereof) or settlements:

               (i)  arise out of or are based upon any untrue statement or
               alleged untrue statement of any material fact contained in the
               registration statement or prospectus or SAI or sales literature
               of the Fund (or any amendment or supplement to any of the
               foregoing), or arise out of or are based upon the omission or the
               alleged omission to state therein a material fact required to be
               stated therein or necessary to make the statements therein not
               misleading, provided that this agreement to indemnify shall not
               apply as to any Indemnified Party if such statement or omission
               or such alleged statement or omission was made in reliance upon
               and in conformity with information furnished to the Underwriter
               or Fund by or on behalf of the Company for use in the
               registration statement, prospectus or SAI for the Fund or in
               sales literature (or any amendment or supplement) or otherwise
               for use in connection with the sale of the Contracts or Fund
               shares; or

               (ii) arise out of or as a result of statements or representations
               (other than statements or representations contained in the
               registration statement, prospectus, SAI or sales literature for
               the Contracts not supplied by the Underwriter or persons under
               its control) or wrongful conduct of the Fund or Underwriter or
               persons under their control, with respect to the sale or
               distribution of the Contracts or Fund shares; or

               (iii)     arise out of any untrue statement or alleged untrue
               statement of a material fact contained in a registration
               statement, prospectus, SAI or sales literature covering the
               Contracts, or any amendment thereof or supplement thereto, or the
               omission or alleged omission to state therein a material fact
               required to be stated therein or necessary to make the statement
               or statements therein not misleading, if such statement or
               omission was made in reliance upon information furnished to the
               Company by or on behalf of the Fund or the Underwriter; or

               (iv) arise as a result of any failure by the Fund or the
               Underwriter to provide the services and furnish the materials
               under the terms of this Agreement (including a failure of the
               Fund, whether unintentional or in good faith or otherwise, to
               comply with the diversification and other qualification
               requirements specified in Article VI of this Agreement); or

               (v)  arise out of or result from any material breach of any
               representation and/or warranty made by the Underwriter in this
               Agreement or arise out of or result from any other material
               breach of this Agreement by the Underwriter;

as limited by and in accordance with the provisions of Sections
8.2(b) and 8.2(c) hereof.

               8.2(b).   The Underwriter shall not be liable
under this indemnification provision with respect to any losses,
claims, damages, liabilities or litigation to which an
Indemnified Party would otherwise be subject by reason of such
Indemnified Party's willful misfeasance, bad faith, or gross
negligence in the performance or such Indemnified Party's duties
or by reason of such Indemnified Party's reckless disregard of
obligations and duties under this Agreement or to the Company or
the Account, whichever is applicable.

               8.2(c).   The Underwriter shall not be liable
under this indemnification provision with respect to any claim
made against an Indemnified Party unless such Indemnified Party
shall have notified the Underwriter in writing within a
reasonable time after the summons or other first legal process
giving information of the nature of the claim shall have been
served upon such Indemnified Party (or after such Indemnified
Party shall have received notice of such service on any
designated agent), but failure to notify the Underwriter of any
such claim shall not relieve the Underwriter from any liability
which it may have to the Indemnified Party against whom such
action is brought otherwise than on account of this
indemnification provision.  In case any such action is brought
against the Indemnified Party, the Underwriter will be entitled
to participate, at its own expense, in the defense thereof.  The
Underwriter also shall be entitled to assume the defense thereof,
with counsel satisfactory to the party named in the action.
After notice from the Underwriter to such party of the
Underwriter's election to assume the defense thereof, the
Indemnified Party shall bear the fees and expenses of any
additional counsel retained by it, and the Underwriter will not
be liable to such party under this Agreement for any legal or
other expenses subsequently incurred by such party independently
in connection with the defense thereof other than reasonable
costs of investigation.

               The Company agrees promptly to notify the
Underwriter of the commencement of any litigation or proceedings
against it or any of its officers or directors in connection with
the issuance or sale of the Contracts or the operation of the
Account.

          8.3. Indemnification By the Fund

               8.3(a).   The Fund agrees to indemnify and hold
harmless the Company and each of its directors and officers and
each person, if any, who controls the Company within the meaning
of Section 15 of the 1933 Act (collectively, the "Indemnified
Parties" for purposes of this Section 8.3) against any and all
losses, claims, expenses, damages, liabilities (including amounts
paid in settlement with the written consent of the Fund) or
litigation (including legal and other expenses) to which the
Indemnified Parties may be required to pay or may become subject
under any statute or regulation, at common law or otherwise,
insofar as such losses, claims, expenses, damages, liabilities or
expenses (or actions in respect thereof) or settlements, are
related to the operations of the Fund and:

               (i)  arise as a result of any failure by the Fund to provide the
               services and furnish the materials under the terms of this
               Agreement (including a failure, whether unintentional or in good
               faith or otherwise, to comply with the diversification and other
               qualification requirements specified in Article VI of this
               Agreement); or

               (ii) arise out of or result from any material breach of any
               representation and/or warranty made by the Fund in this Agreement
               or arise out of or result from any other material breach of this
               Agreement by the Fund;

as limited by and in accordance with the provisions of Sections
8.3(b) and 8.3(c) hereof.

               8.3(b).   The Fund shall not be liable under this
indemnification provision with respect to any losses, claims,
damages, liabilities or litigation to which an Indemnified Party
would otherwise be subject by reason of such Indemnified Party's
willful misfeasance, bad faith, or gross negligence in the
performance of such Indemnified Party's duties or by reason of
such Indemnified Party's reckless disregard of obligations and
duties under this Agreement or to the Company, the Fund, the
Underwriter or the Account, whichever is applicable.

               8.3(c).   The Fund shall not be liable under this
indemnification provision with respect to any claim made against
an Indemnified Party unless such Indemnified Party shall have
notified the Fund in writing within a reasonable time after the
summons or other first legal process giving information of the
nature of the claim shall have been served upon such Indemnified
Party (or after such Indemnified Party shall have received notice
of such service on any designated agent), but failure to notify
the Fund of any such claim shall not relieve the Fund from any
liability which it may have to the Indemnified Party against whom
such action is brought otherwise than on account of this
indemnification provision.  In case any such action is brought
against the Indemnified Parties, the Fund will be entitled to
participate, at its own expense, in the defense thereof.  The
Fund also shall be entitled to assume the defense thereof, with
counsel satisfactory to the party named in the action.  After
notice from the Fund to such party of the Fund's election to
assume the defense thereof, the Indemnified Party shall bear the
fees and expenses of any additional counsel retained by it, and
the Fund will not be liable to such party under this Agreement
for any legal or other expenses subsequently incurred by such
party independently in connection with the defense thereof other
than reasonable costs of investigation.

               8.3(d).   The Company and the Underwriter agree
promptly to notify the Fund of the commencement of any litigation
or proceeding against it or any of its respective officers or
directors in connection with the Agreement, the issuance or sale
of the Contracts, the operation of the Account, or the sale or
acquisition of shares of the Fund.

ARTICLE IX.  Applicable Law

          9.   This text is hidden, do not remove.

          9.1. This Agreement shall be construed and the provisions hereof
interpreted under and in accordance with the laws of the State of
California.

          9.2. This Agreement shall be subject to the provisions of the
1933, 1934 and 1940 Acts, and the rules and regulations and
rulings thereunder, including such exemptions from those
statutes, rules and regulations as the SEC may grant (including,
but not limited to, any Mixed and Shared Funding Exemptive Order)
and the terms hereof shall be interpreted and construed in
accordance therewith.  If, in the future, the Mixed and Shared
Funding Exemptive Order should no longer be necessary under
applicable law, then Article VII shall no longer apply.

ARTICLE X. Termination

          10.  This text is hidden, do not remove.

          10.1.     This Agreement shall continue in full force and effect
until the first to occur of:

          (a)  termination by any party, for any reason with respect to
               some or all Designated Portfolios, by three (3) months advance
               written notice delivered to the other parties; or

          (b)  termination by the Company by written notice to the Fund and
               the Underwriter based upon the Company's determination that
               shares of the Fund are not reasonably available to meet the
               requirements of the Contracts; or

          (c)  termination by the Company by written notice to the Fund and
               the Underwriter in the event any of the Designated Portfolio's
               shares are not registered, issued or sold in accordance with
               applicable state and/or federal law or such law precludes the use
               of such shares as the underlying investment media of the
               Contracts issued or to be issued by the Company; or

          (d)  termination by the Fund or Underwriter in the event that
               formal administrative proceedings are instituted against the
               Company by the NASD, the SEC, the Insurance Commissioner or like
               official of any state or any other regulatory body regarding the
               Company's duties under this Agreement or related to the sale of
               the Contracts, the operation of any Account, or the purchase of
               the Fund's shares; provided, however, that the Fund or
               Underwriter determines in its sole judgment exercised in good
               faith, that any such administrative proceedings will have a
               material adverse effect upon the ability of the Company to
               perform its obligations under this Agreement; or

(e)  termination by the Company in the event that formal
administrative proceedings are instituted against the Fund or
Underwriter by the NASD, the SEC, or any state securities or
insurance department or any other regulatory body; provided,
however, that the Company determines in its sole judgment
exercised in good faith, that any such administrative proceedings
will have a material adverse effect upon the ability of the Fund
or Underwriter to perform its obligations under this Agreement;
or
          (f)  termination by the Company by written notice to the Fund and
               the Underwriter with respect to any Designated Portfolio in the
               event that such Portfolio ceases to qualify as a Regulated
               Investment Company under Subchapter M or fails to comply with the
               Section 817(h) diversification requirements specified in Article
               VI hereof, or if the Company reasonably believes that such
               Portfolio may fail to so qualify or comply; or

          (g)  termination by the Fund or Underwriter by written notice to
               the Company in the event that the Contracts fail to meet the
               qualifications specified in Article VI hereof; or

          (h)  termination by either the Fund or the Underwriter by written
               notice to the Company, if either one or both of the Fund or the
               Underwriter respectively, shall determine, in their sole judgment
               exercised in good faith, that the Company has suffered a material
               adverse change in its business, operations, financial condition,
               or prospects since the date of this Agreement or is the subject
               of material adverse publicity; or

          (i)  termination by the Company by written notice to the Fund and
               the Underwriter, if the Company shall determine, in its sole
               judgment exercised in good faith, that the Fund, Adviser, or the
               Underwriter has suffered a material adverse change in its
               business, operations, financial condition or prospects since the
               date of this Agreement or is the subject of material adverse
               publicity; or

          (j)  termination by the Fund or the Underwriter by written notice
               to the Company, if the Company gives the Fund and the Underwriter
               the written notice specified in Section 1.7(a)(ii) hereof and at
               the time such notice was given there was no notice of termination
               outstanding under any other provision of this Agreement;
               provided, however, any termination under this Section 10.1(j)
               shall be effective forty-five days after the notice specified in
               Section 1.7(a)(ii) was given; or

          (k)  termination by the Company upon any substitution of the
               shares of another investment company or series thereof for shares
               of a Designated Portfolio of the Fund in accordance with the
               terms of the Contracts, provided that the Company has given at
               least 45 days prior written notice to the Fund and Underwriter of
               the date of substitution; or

          (l)  termination by any party in the event that the Fund's Board
               of Trustees determines that a material irreconcilable conflict
               exists as provided in Article VII.

          10.2.     Notwithstanding any termination of this Agreement, the
Fund and the Underwriter shall, at the option of the Company,
continue to make available additional shares of the Fund pursuant
to the terms and conditions of this Agreement, for all Contracts
in effect on the effective date of termination of this Agreement
(hereinafter referred to as "Existing Contracts"), unless the
Underwriter requests that the Company seek an order pursuant to
Section 26(b) of the 1940 Act to permit the substitution of other
securities for the shares of the Designated Portfolios. The
Underwriter agrees to split the cost of seeking such an order,
and the Company agrees that it shall reasonably cooperate with
the Underwriter and seek such an order upon request.
Specifically, the owners of the Existing Contracts may be
permitted to reallocate investments in the Fund, redeem
investments in the Fund and/or invest in the Fund upon the making
of additional purchase payments under the Existing Contracts
(subject to any such election by the Underwriter).  The parties
agree that this Section 10.2 shall not apply to any terminations
under Article VII and the effect of such Article VII terminations
shall be governed by Article VII of this Agreement.  The parties
further agree that this Section 10.2 shall not apply to any
terminations under Section 10.1(g) of this Agreement.

          10.3.     The Company shall not redeem Fund shares attributable
to the Contracts (as opposed to Fund shares attributable to the
Company's assets held in the Account) except (i) as necessary to
implement Contract owner initiated or approved transactions, (ii)
as required by state and/or federal laws or regulations or
judicial or other legal precedent of general application
(hereinafter referred to as a "Legally Required Redemption"),
(iii) upon 45 days prior written notice to the Fund and
Underwriter, as permitted by an order of the SEC pursuant to
Section 26(b) of the 1940 Act, but only if a substitution of
other securities for the shares of the Designated Portfolios is
consistent with the terms of the Contracts, or (iv) as permitted
under the terms of the Contract.  Upon request, the Company will
promptly furnish to the Fund and the Underwriter reasonable
assurance that any redemption pursuant to clause (ii) above is a
Legally Required Redemption.  Furthermore, except in cases where
permitted under the terms of the Contacts, the Company shall not
prevent Contract owners from allocating payments to a Portfolio
that was otherwise available under the Contracts without first
giving the Fund or the Underwriter 45 days notice of its
intention to do so.

          10.4.     Notwithstanding any termination of this Agreement, each
party's obligation under Article VIII to indemnify the other
parties shall survive.

ARTICLE XI.  Notices

          11.  This text is hidden, do not remove.

               Any notice shall be sufficiently given when sent
by registered or certified mail to the other party at the address
of such party set forth below or at such other address as such
party may from time to time specify in writing to the other
party.

     If to the Fund:               PIMCO  Variable Insurance
Trust
                         840 Newport Center Drive, Suite 360
                         Newport Beach, CA 92660

     If to the Company:

     If to Underwriter:       PIMCO Funds Distributors LLC
                         2187 Atlantic Street
                         Stamford, CT 06902

ARTICLE XII.  Miscellaneous

          12.  This text is hidden, do not remove.

          12.1.     All persons dealing with the Fund must look solely to
the property of the Fund, and in the case of a series company,
the respective Designated Portfolios listed on Schedule A hereto
as though each such Designated Portfolio had separately
contracted with the Company and the Underwriter for the
enforcement of any claims against the Fund.  The parties agree
that neither the Board, officers, agents or shareholders of the
Fund assume any personal liability or responsibility for
obligations entered into by or on behalf of the Fund.

          12.2.     Subject to the requirements of legal process and
regulatory authority, each party hereto shall treat as
confidential the names and addresses of the owners of the
Contracts and all information reasonably identified as
confidential in writing by any other party hereto and, except as
permitted by this Agreement, shall not disclose, disseminate or
utilize such names and addresses and other confidential
information without the express written consent of the affected
party until such time as such information has come into the
public domain.

          12.3.     The captions in this Agreement are included for
convenience of reference only and in no way define or delineate
any of the provisions hereof or otherwise affect their
construction or effect.

          12.4.     This Agreement may be executed simultaneously in two or
more counterparts, each of which taken together shall constitute
one and the same instrument.

          12.5.     If any provision of this Agreement shall be held or
made invalid by a court decision, statute, rule or otherwise, the
remainder of the Agreement shall not be affected thereby.

          12.6.     Each party hereto shall cooperate with each other party
and all appropriate governmental authorities (including without
limitation the SEC, the NASD, and state insurance regulators) and
shall permit such authorities reasonable access to its books and
records in connection with any investigation or inquiry relating
to this Agreement or the transactions contemplated hereby.
Notwithstanding the generality of the foregoing, each party
hereto further agrees to furnish the [insert state] Insurance
Commissioner with any information or reports in connection with
services provided under this Agreement which such Commissioner
may request in order to ascertain whether the variable annuity
operations of the Company are being conducted in a manner
consistent with the [insert state] variable annuity laws and
regulations and any other applicable law or regulations.

12.7.     The rights, remedies and obligations contained in this
Agreement are cumulative and are in addition to any and all
rights, remedies, and obligations, at law or in equity, which the
parties hereto are entitled to under state and federal laws.
          12.8.     This Agreement or any of the rights and obligations
hereunder may not be assigned by any party without the prior
written consent of all parties hereto.

          12.9.     The Company shall furnish, or shall cause to be
furnished, to the Fund or its designee copies of the following
reports:

          (a)  the Company's annual statement (prepared under statutory
               accounting principles) and annual report (prepared under
               generally accepted accounting principles) filed with any state or
               federal regulatory body or otherwise made available to the
               public, as soon as practicable and in any event within 90 days
               after the end of each fiscal year; and

          (b)  any registration statement (without exhibits) and financial
               reports of the Company filed with the Securities and Exchange
               Commission or any state insurance regulatory, as soon as
               practicable after the filing thereof.

     IN WITNESS WHEREOF, each of the parties hereto has caused
this Agreement to be executed in its name and on its behalf by
its duly authorized representative and its seal to be hereunder
affixed hereto as of the date specified below.

GOLDEN AMERICAN LIFE INSURANCE COMPANY

                              By its authorized officer

                              By:/s/Barnett Chernow
                                 ---------------------------
                                 Barnett Chernow
                              Title: President
                                    ------------------------
                              Date: May 1, 1998
                                    ------------------------

PIMCO VARIABLE INSURANCE TRUST

                              By its authorized officer

                              By:/s/ Brent R. Harris
                                 ---------------------------
                              Title: Chairman
                                    ------------------------
                              Date: May 1, 1998
                                    ------------------------

PIMCO FUNDS DISTRIBUTORS LLC

                              By its authorized officer

                              By:/s/ Newton Schott
                                 ---------------------------
                              Title: Executive Vice President
                                    ------------------------
                              Date: May 1, 1998
                                    ------------------------Exhibit 10(t)

                          FUND PARTICIPATION AGREEMENT

                        THE PRUDENTIAL SERIES FUND, INC.

<PAGE>

                                TABLE OF CONTENTS

ARTICLE I.        Sale of Fund Shares..........................................4

ARTICLE II.       Representations and Warranties...............................8

ARTICLE III.      Prospectuses and Proxy Statements; Voting...................11

ARTICLE IV.       Sales Material and Information..............................13

ARTICLE V.        Fees and Expenses...........................................15

ARTICLE VI.       Diversification and Qualification...........................16

ARTICLE VII.      Potential Conflicts and Compliance With
                  Mixed and Shared Funding Exemptive Order ...................18

ARTICLE VIII.     Indemnification ............................................21

ARTICLE IX.       Applicable Law..............................................30

ARTICLE X.        Termination.................................................31

ARTICLE XI.       Notices.....................................................34

ARTICLE XII.      Miscellaneous...............................................35

SCHEDULE A        Contracts...................................................38

SCHEDULE B        Designated Portfolios.......................................39

SCHEDULE C        Expenses....................................................40

<PAGE>

                             PARTICIPATION AGREEMENT
                             -----------------------

                                      AMONG

                     GOLDEN AMERICAN LIFE INSURANCE COMPANY,

                        THE PRUDENTIAL SERIES FUND, INC.,

                  THE PRUDENTIAL INSURANCE COMPANY OF AMERICA,

                                       AND

                  PRUDENTIAL INVESTMENT MANAGEMENT SERVICES LLC

     THIS AGREEMENT, made and entered into as of this ___ day of April, 2000, by
and among GOLDEN AMERICAN LIFE INSURANCE COMPANY (hereinafter "GALIC"), a
Delaware life insurance company, on its own behalf and on behalf of its SEPARATE
ACCOUNT B (the "Account"); THE PRUDENTIAL SERIES FUND, INC., an open-end
management investment company organized under the laws of Maryland (hereinafter
the "Fund"); THE PRUDENTIAL INSURANCE COMPANY OF AMERICA (hereinafter the
"Adviser"), a New Jersey mutual insurance company; and PRUDENTIAL INVESTMENT
MANAGEMENT SERVICES LLC (hereinafter the "Distributor"), a Delaware limited
liability company.

     WHEREAS, the Fund engages in business as an open-end management investment
company and is available to act as the investment vehicle for separate accounts
established for variable life insurance policies and/or variable annuity
contracts (collectively, the "Variable Insurance Products") to be offered by
insurance companies, including GALIC, which have entered into participation
agreements similar to this Agreement (hereinafter "Participating Insurance
Companies"); and

     WHEREAS, the beneficial interest in the Fund is divided into several series
of shares, each designated a "Portfolio" and representing the interest in a
particular managed portfolio of securities and other assets; and

                                       2

<PAGE>

     WHEREAS, the Fund has obtained an order from the Securities and Exchange
Commission (hereinafter the "SEC"), dated March 5, 1999 (File No. IC-23728),
granting Participating Insurance Companies and variable annuity and variable
life insurance separate accounts exemptions from the provisions of sections
9(a), 13(a), 15(a), and 15(b) of the Investment Company Act of 1940, as amended,
(hereinafter the "1940 Act") and Rules 6e-2(b)(15) and 6e-3(T)(b)(15)
thereunder, to the extent necessary to permit shares of the Fund to be sold to
and held by variable annuity and variable life insurance separate accounts of
life insurance companies that may or may not be affiliated with one another and
qualified pension and retirement plans ("Qualified Plans") (hereinafter the
"Mixed and Shared Funding Exemptive Order"); and

     WHEREAS, the Fund is registered as an open-end management investment
company under the 1940 Act and shares of the Portfolio(s) are registered under
the Securities Act of 1933, as amended (hereinafter the "1933 Act"); and

     WHEREAS, the Adviser is duly registered as an investment adviser under the
Investment Advisers Act of 1940, as amended, and any applicable state securities
laws; and

     WHEREAS, the Distributor is duly registered as a broker-dealer under the
Securities Exchange Act of 1934, as amended, (the "1934 Act") and is a member in
good standing of the National Association of Securities Dealers, Inc. (the
"NASD"); and

     WHEREAS, GALIC has registered certain variable annuity contracts supported
wholly or partially by the Account (the "Contracts") under the 1933 Act and said
Contracts are listed in Schedule A attached hereto and incorporated herein by
reference, as such Schedule may be amended from time to time by mutual written
agreement; and

     WHEREAS, the Account is a duly organized, validly existing segregated asset
account, established by resolution of the Board of Directors of GALIC in 1988
under the insurance laws of the State of Delaware, to set aside and invest
assets attributable to the Contracts; and

                                       3

<PAGE>

     WHEREAS, GALIC has registered the Account as a unit investment trust under
the 1940 Act and has registered the securities deemed to be issued by the
Account under the 1933 Act; and

     WHEREAS, to the extent permitted by applicable insurance laws and
regulations, GALIC intends to purchase shares in the Portfolio(s) listed in
Schedule B attached hereto and incorporated herein by reference, as such
Schedule may be amended from time to time by mutual written agreement (the
"Designated Portfolio(s)"), on behalf of the Account to fund the Contracts, and
the Fund is authorized to sell such shares to unit investment trusts such as the
Account at net asset value; and

     WHEREAS, to the extent permitted by applicable insurance laws and
regulations, the Account also intends to purchase shares in other open-end
investment companies or series thereof not affiliated with the Fund (the
"Unaffiliated Funds") on behalf of the Account to fund the Contracts;

     NOW, THEREFORE, in consideration of their mutual promises, GALIC, the Fund,
the Distributor and the Adviser agree as follows:

ARTICLE I. Sale of Fund Shares.
           -------------------

     1.1. The Fund agrees to sell to GALIC those shares of the Designated
Portfolio(s) which the Account orders, executing such orders on each Business
Day at the net asset value next computed after receipt by the Fund or its
designee of the order for the shares of the Designated Portfolios. For purposes
of this Section 1.1, GALIC shall be the designee of the Fund for receipt of such
orders and receipt by such designee shall constitute receipt by the Fund,
provided that the Fund receives notice of any such order by 9:00 a.m. Eastern
time on the next following Business Day. "Business Day" shall mean any day on
which the New York Stock Exchange is open for trading and on which the
Designated Portfolio calculates its net asset value pursuant to the rules of the
SEC.

                                       4

<PAGE>

     1.2. The Fund agrees to make shares of the Designated Portfolio(s)
available for purchase at the applicable net asset value per share by GALIC and
the Account on those days on which the Fund calculates its Designated
Portfolio(s)' net asset value pursuant to rules of the SEC, and the Fund shall
calculate such net asset value on each day which the New York Stock Exchange is
open for trading. Notwithstanding the foregoing, the Board of Directors of the
Fund (hereinafter the "Board") may refuse to sell shares of any Designated
Portfolio to any person, or suspend or terminate the offering of shares of any
Designated Portfolio if such action is required by law or by regulatory
authorities having jurisdiction or is, in the sole discretion of the Board
acting in good faith and in light of its fiduciary duties under federal and any
applicable state laws, necessary in the best interests of the shareholders of
such Designated Portfolio.

     1.3. The Fund will not sell shares of the Designated Portfolio(s) to any
other Participating Insurance Company separate account unless an agreement
containing provisions the substance of which are the same as Sections 2.1
(except with respect to Delaware law), 3.5, 3.6, 3.7, and Article VII of this
Agreement is in effect to govern such sales.

     1.4. The Fund agrees to redeem for cash, on GALIC's request, any full or
fractional shares of the Fund held by GALIC, executing such requests on each
Business Day at the net asset value next computed after receipt by the Fund or
its designee of the request for redemption. Requests for redemption identified
by GALIC, or its agent, as being in connection with surrenders, annuitizations,
or death benefits under the Contracts, upon prior written notice, may be
executed within seven (7) calendar days after receipt by the Fund or its
designee of the requests for redemption. This Section 1.4 may be amended, in
writing, by the parties consistent with the requirements of the 1940 Act and
interpretations thereof. For purposes of this Section 1.4, GALIC shall be the
designee of the Fund for receipt of requests for redemption and receipt by such
designee shall constitute receipt by the Fund, provided that the Fund receives
notice of any such request for redemption by 9:00 a.m. Eastern time on the next
following Business Day.

                                       5

<PAGE>

     1.5. The Parties hereto acknowledge that the arrangement contemplated by
this Agreement is not exclusive; the Fund's shares may be sold to other
Participating Insurance Companies (subject to Section 1.3) and the cash value of
the Contracts may be invested in other investment companies.

     1.6. GALIC shall pay for Fund shares by 3:00 p.m. Eastern time on the next
Business Day after an order to purchase Fund shares is made in accordance with
the provisions of Section 1.1 hereof. Payment shall be in federal funds
transmitted by wire and/or by a credit for any shares redeemed the same day as
the purchase.

     1.7. The Fund shall pay and transmit the proceeds of redemptions of Fund
shares by 11:00 a.m. Eastern Time on the next Business Day after a redemption
order is received in accordance with Section 1.4 hereof. Payment shall be in
federal funds transmitted by wire and/or a credit for any shares purchased the
same day as the redemption.

     1.8. Issuance and transfer of the Fund's shares will be by book entry only.
Stock certificates will not be issued to GALIC or the Account. Shares purchased
from the Fund will be recorded in an appropriate title for the Account or the
appropriate sub-account of the Account.

     1.9. The Fund shall furnish same day notice (by wire or telephone, followed
by written confirmation) to GALIC of any income, dividends or capital gain
distributions payable on the Designated Portfolio(s)' shares. GALIC hereby
elects to receive all such income dividends and capital gain distributions as
are payable on the Designated Portfolio shares in additional shares of that
Designated Portfolio. GALIC reserves the right to revoke this election and to
receive all such income dividends and capital gain distributions in cash. The
Fund shall notify GALIC by the end of the next following Business Day of the
number of shares so issued as payment of such dividends and distributions.

     1.10. The Fund shall make the net asset value per share for each Designated
Portfolio available to GALIC on each Business Day as soon as reasonably
practical after the net asset value

                                       6

<PAGE>

per share is calculated and shall use its best efforts to make such net asset
value per share available by 6:00 p.m. Eastern time. In the event of an error in
the computation of a Designated Portfolio's net asset value per share ("NAV") or
any dividend or capital gain distribution (each, a "pricing error"), the Adviser
or the Fund shall immediately notify GALIC as soon as possible after discovery
of the error. Such notification may be verbal, but shall be confirmed promptly
in writing in accordance with Article XI of this Agreement. A pricing error
shall be corrected as follows: (a) if the pricing error results in a difference
between the erroneous NAV and the correct NAV of less than $0.01 per share, then
no corrective action need be taken; (b) if the pricing error results in a
difference between the erroneous NAV and the correct NAV equal to or greater
than $0.01 per share, but less than 1/2 of 1% of the Designated Portfolio's NAV
at the time of the error, then the Adviser shall reimburse the Designated
Portfolio for any loss, after taking into consideration any positive effect of
such error; however, no adjustments to Contractowner accounts need be made; and
(c) if the pricing error results in a difference between the erroneous NAV and
the correct NAV equal to or greater than 1/2 of 1% of the Designated Portfolio's
NAV at the time of the error, then the Adviser shall reimburse the Designated
Portfolio for any loss (without taking into consideration any positive effect of
such error) and shall reimburse GALIC for the costs of adjustments made to
correct Contractowner accounts in accordance with the provisions of Schedule C.
If an adjustment is necessary to correct a material error which has caused
Contractowners to receive less than the amount to which they are entitled, the
number of shares of the applicable sub-account of such Contractowners will be
adjusted and the amount of any underpayments shall be credited by the Adviser to
GALIC for crediting of such amounts to the applicable Contractowners accounts.
Upon notification by the Adviser of any overpayment due to a material error,
GALIC shall promptly remit to Adviser any overpayment that has not been paid to
Contractowners. In no event shall GALIC be liable to Contractowners for any such
adjustments or underpayment amounts. A pricing error within categories (b) or
(c) above shall be deemed to be "materially incorrect" or constitute a "material
error" for purposes of this Agreement.

     The standards set forth in this Section 1.10 are based on the Parties'
understanding of the views expressed by the staff of the SEC as of the date of
this Agreement. In the event the views of the SEC staff are later modified or
superseded by SEC or judicial interpretation, the parties

                                       7

<PAGE>

shall amend the foregoing provisions of this Agreement to comport with the
appropriate applicable standards, on terms mutually satisfactory to all Parties.

ARTICLE II. Representations and Warranties
            ------------------------------

     2.1. GALIC represents and warrants that the Contracts and the securities
deemed to be issued by the Account under the Contracts are or will be registered
under the 1933 Act; that the Contracts will be issued and sold in compliance in
all material respects with all applicable federal and state laws and that the
sale of the Contracts shall comply in all material respects with state insurance
suitability requirements. GALIC further represents and warrants that it is an
insurance company duly organized and in good standing under applicable law and
that it has legally and validly established the Account prior to any issuance or
sale of units thereof as a segregated asset account under Delaware law, and has
registered the Account as a unit investment trust in accordance with the
provisions of the 1940 Act to serve as a segregated investment account for the
Contracts and that it will maintain such registration for so long as any
Contracts are outstanding as required by applicable law.

     2.2. The Fund represents and warrants that Designated Portfolio(s) shares
sold pursuant to this Agreement shall be registered under the 1933 Act, duly
authorized for issuance and sold in compliance with all applicable federal
securities laws including without limitation the 1933 Act, the 1934 Act, and the
1940 Act and that the Fund is and shall remain registered under the 1940 Act.
The Fund shall amend the registration statement for its shares under the 1933
Act and the 1940 Act from time to time as required in order to effect the
continuous offering of its shares.

     2.3. The Fund reserves the right to adopt a plan pursuant to Rule 12b-1
under the 1940 Act and to impose an asset-based or other charge to finance
distribution expenses as permitted by applicable law and regulation. In any
event, the Fund and Adviser agree to comply with applicable provisions and SEC
staff interpretations of the 1940 Act to assure that the investment advisory or
management fees paid to the Adviser by the Fund are in accordance with the

                                       8

<PAGE>

requirements of the 1940 Act. To the extent that the Fund decides to finance
distribution expenses pursuant to Rule 12b-1, the Fund undertakes to have its
Board, a majority of whom are not interested persons of the Fund, formulate and
approve any plan pursuant to Rule 12b-1 under the 1940 Act to finance
distribution expenses.

     2.4. The Fund represents and warrants that it will make every effort to
ensure that Designated Portfolio(s) shares will be sold in compliance with the
insurance laws of the State of Delaware and all applicable state insurance and
securities laws. The Fund shall register and qualify the shares for sale in
accordance with the laws of the various states if and to the extent required by
applicable law. GALIC and the Fund will endeavor to mutually cooperate with
respect to the implementation of any modifications necessitated by any change in
state insurance laws, regulations or interpretations of the foregoing that
affect the Designated Portfolio(s) (a "Law Change"), and to keep each other
informed of any Law Change that becomes known to either party. In the event of a
Law Change, the Fund agrees that, except in those circumstances where the Fund
has advised GALIC that its Board of Directors has determined that implementation
of a particular Law Change is not in the best interest of all of the Fund's
shareholders with an explanation regarding why such action is lawful, any action
required by a Law Change will be taken.

     2.5. The Fund represents and warrants that it is lawfully organized and
validly existing under the laws of the State of Maryland and that it does and
will comply in all material respects with the 1940 Act.

     2.6. The Adviser represents and warrants that it is and shall remain duly
registered under all applicable federal and state securities laws and that it
shall perform its obligations for the Fund in compliance in all material
respects with any applicable state and federal securities laws.

     2.7. The Distributor represents and warrants that it is and shall remain
duly registered under all applicable federal and state securities laws and that
it shall perform its obligations for the

                                       9

<PAGE>

Fund in compliance in all material respects with the laws of any applicable
state and federal securities laws.

     2.8. The Fund and the Adviser represent and warrant that all of their
respective officers, employees, investment advisers, and other individuals or
entities dealing with the money and/or securities of the Fund are, and shall
continue to be at all times, covered by one or more blanket fidelity bonds or
similar coverage for the benefit of the Fund in an amount not less than the
minimal coverage required by Rule 17g-1 under the 1940 Act or related provisions
as may be promulgated from time to time. The aforesaid bonds shall include
coverage for larceny and embezzlement and shall be issued by a reputable bonding
company.

     2.9. The Fund will provide GALIC with as much advance notice as is
reasonably practicable of any material change affecting the Designated
Portfolio(s) (including, but not limited to, any material change in the
registration statement or prospectus affecting the Designated Portfolio(s)) and
any proxy solicitation affecting the Designated Portfolio(s) and consult with
GALIC in order to implement any such change in an orderly manner, recognizing
the expenses of changes and attempting to minimize such expenses by implementing
them in conjunction with regular annual updates of the prospectus for the
Contracts. The Fund agrees to share equitably in expenses incurred by GALIC as a
result of actions taken by the Fund, consistent with the allocation of expenses
contained in Schedule C attached hereto and incorporated herein by reference.

     2.10. GALIC represents and warrants, for purposes other than
diversification under Section 817 of the Internal Revenue Code of 1986 as
amended ("the Code"), that the Contracts are currently and at the time of
issuance will be treated as annuity contracts under applicable provisions of the
Code, and that it will make every effort to maintain such treatment and that it
will notify the Fund, the Distributor and the Adviser immediately upon having a
reasonable basis for believing that the Contracts have ceased to be so treated
or that they might not be so treated in the future. In addition, GALIC
represents and warrants that the Account is a "segregated asset account" and
that interests in the Account are offered exclusively through the purchase of or

                                       10

<PAGE>

transfer into a "variable contract" within the meaning of such terms under
Section 817 of the Code and the regulations thereunder. GALIC will use every
effort to continue to meet such definitional requirements, and it will notify
the Fund, the Distributor and the Adviser immediately upon having a reasonable
basis for believing that such requirements have ceased to be met or that they
might not be met in the future. GALIC represents and warrants that it will not
purchase Fund shares with assets derived from tax-qualified retirement plans
except, indirectly, through Contracts purchased in connection with such plans.

ARTICLE III. Prospectuses and Proxy Statements; Voting.
             -----------------------------------------

     3.1. At least annually, the Adviser or Distributor shall provide GALIC with
as many copies of the Fund's current prospectus for the Designated Portfolio(s)
as GALIC may reasonably request for marketing purposes (including distribution
to Contractowners with respect to new sales of a Contract), with expenses to be
borne in accordance with Schedule C hereof. If requested by GALIC in lieu
thereof, the Adviser, Distributor or Fund shall provide such documentation
(including a camera-ready copy and computer diskette of the current prospectus
for the Designated Portfolio(s)) and other assistance as is reasonably necessary
in order for GALIC once each year (or more frequently if the prospectuses for
the Designated Portfolio(s) are amended) to have the prospectus for the
Contracts and the Fund's prospectus for the Designated Portfolio(s) printed
together in one document. The Fund and Adviser agree that the prospectus (and
semi-annual and annual reports) for the Designated Portfolio(s) will describe
only the Designated Portfolio(s) and will not name or describe any other
portfolios or series that may be in the Fund unless required by law.

     3.2. If applicable state or federal laws or regulations require that the
Statement of Additional Information ("SAI") for the Fund be distributed to all
Contractowners, then the Fund, Distributor and/or the Adviser shall provide
GALIC with copies of the Fund's SAI or documentation thereof for the Designated
Portfolio(s) in such quantities, with expenses to be borne in accordance with
Schedule C hereof, as GALIC may reasonably require to permit timely distribution
thereof to Contractowners. The Adviser, Distributor and/or the Fund shall also

                                       11

<PAGE>

provide SAIs to any Contractowner or prospective owner who requests such SAI
from the Fund (although it is anticipated that such requests will be made to
GALIC).

     3.3. The Fund, Distributor and/or Adviser shall provide GALIC with copies
of the Fund's proxy material, reports to stockholders and other communications
to stockholders for the Designated Portfolio(s) in such quantity, with expenses
to be borne in accordance with Schedule C hereof, as GALIC may reasonably
require to permit timely distribution thereof to Contractowners.

     3.4. It is understood and agreed that, except with respect to information
regarding GALIC provided in writing by that party, GALIC shall not be
responsible for the content of the prospectus or SAI for the Designated
Portfolio(s). It is also understood and agreed that, except with respect to
information regarding the Fund, the Distributor, the Adviser or the Designated
Portfolio(s) provided in writing by the Fund, the Distributor or the Adviser,
neither the Fund, the Distributor nor Adviser are responsible for the content of
the prospectus or SAI for the Contracts.

     3.5. If and to the extent required by law GALIC shall:

          (i)  solicit voting instructions from Contractowners;

          (ii) vote the Designated Portfolio(s) shares held in the Account in
               accordance with instructions received from Contractowners: and

          (iii) vote Designated Portfolio shares held in the Account for which
               no instructions have been received in the same proportion as
               Designated Portfolio(s) shares for which instructions have been
               received from Contractowners, so long as and to the extent that
               the SEC continues to interpret the 1940 Act to require
               pass-through voting privileges for variable contract owners.
               GALIC reserves the right to vote Fund shares held in any
               segregated asset account in its own right, to the extent
               permitted by law.

     3.6. GALIC shall be responsible for assuring that each of its separate
accounts holding shares of a Designated Portfolio calculates voting privileges
as directed by the Fund and agreed to

                                       12

<PAGE>

by GALIC and the Fund. The Fund agrees to promptly notify GALIC of any changes
of interpretations or amendments of the Mixed and Shared Funding Exemptive
Order.

     3.7. The Fund will comply with all provisions of the 1940 Act requiring
voting by shareholders, and in particular the Fund will either provide for
annual meetings (except insofar as the SEC may interpret Section 16 of the 1940
Act not to require such meetings) or, as the Fund currently intends, comply with
Section 16(c) of the 1940 Act (although the Fund is not one of the trusts
described in Section 16(c) of that Act) as well as with Sections 16(a) and, if
and when applicable, 16(b). Further, the Fund will act in accordance with the
SEC's interpretation of the requirements of Section 16(a) with respect to
periodic elections of directors or trustees and with whatever rules the SEC may
promulgate with respect thereto.

ARTICLE IV. Sales Material and Information.
            ------------------------------

     4.1. GALIC shall furnish, or shall cause to be furnished, to the Fund or
its designee, a copy of each piece of sales literature or other promotional
material that GALIC develops or proposes to use and in which the Fund (or a
Portfolio thereof), its Adviser or one of its sub-advisers or the Distributor is
named in connection with the Contracts, at least ten (10) Business Days prior to
its use. No such material shall be used if the Fund objects to such use within
five (5) Business Days after receipt of such material.

     4.2. GALIC shall not give any information or make any representations or
statements on behalf of the Fund in connection with the sale of the Contracts
other than the information or representations contained in the registration
statement, including the prospectus or SAI for the Fund shares, as the same may
be amended or supplemented from time to time, or in sales literature or other
promotional material approved by the Fund, Distributor or Adviser, except with
the permission of the Fund, Distributor or Adviser.

     4.3. The Fund or the Adviser shall furnish, or shall cause to be furnished,
to GALIC, a copy of each piece of sales literature or other promotional material
in which GALIC and/or its

                                       13

<PAGE>

separate account(s) is named at least ten (10) Business Days prior to its use.
No such material shall be used if GALIC objects to such use within five (5)
Business Days after receipt of such material.

     4.4. The Fund, the Distributor and the Adviser shall not give any
information or make any representations on behalf of GALIC or concerning GALIC,
the Account, or the Contracts other than the information or representations
contained in a registration statement, including the prospectus or SAI for the
Contracts, as the same may be amended or supplemented from time to time, or in
sales literature or other promotional material approved by GALIC or its
designee, except with the permission of GALIC.

     4.5. The Fund will provide to GALIC at least one complete copy of all
registration statements, prospectuses, SAIs, sales literature and other
promotional materials, applications for exemptions, requests for no-action
letters, and all amendments to any of the above, that relate to the Designated
Portfolio(s) within a reasonable period of time following the filing of such
document(s) with the SEC or NASD or other regulatory authorities.

     4.6. GALIC will provide to the Fund at least one complete copy of all
registration statements, prospectuses, SAIs, reports, solicitations for voting
instructions, sales literature and other promotional materials, applications for
exemptions, requests for no-action letters, and all amendments to any of the
above, that relate to the Contracts or the Account, contemporaneously with the
filing of such document(s) with the SEC, NASD, or other regulatory authority.

     4.7. For purposes of Articles IV and VIII, the phrase "sales literature and
other promotional material" includes, but is not limited to, advertisements
(such as material published, or designed for use in, a newspaper, magazine, or
other periodical, radio, television, telephone or tape recording, videotape
display, signs or billboards, motion pictures, or other public media; e.g.,
on-line networks such as the Internet or other electronic media), sales
literature (i.e., any written communication distributed or made generally
available to customers or the public, including brochures, circulars, research
reports, market letters, form letters, seminar texts, reprints or

                                       14

<PAGE>

excerpts of any other advertisement, sales literature, or published article),
educational or training materials or other communications distributed or made
generally available to some or all agents or employees, and shareholder reports,
and proxy materials (including solicitations for voting instructions) and any
other material constituting sales literature or advertising under the NASD
rules, the 1933 Act or the 1940 Act.

     4.8. At the request of any party to this Agreement, each other party will
make available to the other party's independent auditors and/or representative
of the appropriate regulatory agencies, all records, data and access to
operating procedures that may be reasonably requested in connection with
compliance and regulatory requirements related to this Agreement or any party's
obligations under this Agreement.

ARTICLE V. Fees and Expenses
           -----------------

     5.1. The Fund and the Adviser shall pay no fee or other compensation to
GALIC under this Agreement, and GALIC shall pay no fee or other compensation to
the Fund or Adviser under this Agreement, although the parties hereto will bear
certain expenses in accordance with Schedule C, Articles III, V, and other
provisions of this Agreement.

     5.2. All expenses incident to performance by the Fund, the Distributor and
the Adviser under this Agreement shall be paid by the appropriate party, as
further provided in Schedule C. The Fund shall see to it that all shares of the
Designated Portfolio(s) are registered and authorized for issuance in accordance
with applicable federal law and, if and to the extent required, in accordance
with applicable state laws prior to their sale.

     5.3. The parties shall bear the expenses of routine annual distribution
(mailing costs) of the Fund's prospectus and distribution (mailing costs) of the
Fund's proxy materials and reports to owners of Contracts offered by GALIC, in
accordance with Schedule C.

                                       15

<PAGE>

ARTICLE VI. Diversification and Qualification.
            ---------------------------------

     6.1. The Fund, the Distributor and the Adviser represent and warrant that
the Fund will at all times sell its shares and invest its assets in such a
manner as to ensure that the Contracts will be treated as annuity contracts
under the Code, and the regulations issued thereunder. Without limiting the
scope of the foregoing, the Fund, Distributor and Adviser represent and warrant
that the Fund and each Designated Portfolio thereof will at all times comply
with Section 817(h) of the Code and Treasury Regulation ss.1.817-5, as amended
from time to time, and any Treasury interpretations thereof, relating to the
diversification requirements for variable annuity, endowment, or life insurance
contracts and any amendments or other modifications or successor provisions to
such Section or Regulations. The Fund, the Distributor and the Adviser agree
that shares of the Designated Portfolio(s) will be sold only to Participating
Insurance Companies and their separate accounts and to Qualified Plans.

     6.2. No shares of any Designated Portfolio of the Fund will be sold to the
general public.

     6.3. The Fund, the Distributor and the Adviser represent and warrant that
the Fund and each Designated Portfolio is currently qualified as a Regulated
Investment Company under Subchapter M of the Code, and that each Designated
Portfolio will maintain such qualification (under Subchapter M or any successor
or similar provisions) as long as this Agreement is in effect.

     6.4. The Fund, Distributor or Adviser will notify GALIC immediately upon
having a reasonable basis for believing that the Fund or any Designated
Portfolio has ceased to comply with the aforesaid Section 817(h) diversification
or Subchapter M qualification requirements or might not so comply in the future.

     6.5. Without in any way limiting the effect of Sections 8.2, 8.3 and 8.4
hereof and without in any way limiting or restricting any other remedies
available to GALIC, the Adviser or

                                       16

<PAGE>

Distributor will pay all costs associated with or arising out of any failure, or
any anticipated or reasonably foreseeable failure, of the Fund or any Designated
Portfolio to comply with Sections 6.1, 6.2, or 6.3 hereof, including all costs
associated with reasonable and appropriate corrections or responses to any such
failure; such costs may include, but are not limited to, the costs involved in
creating, organizing, and registering a new investment company as a funding
medium for the Contracts and/or the costs of obtaining whatever regulatory
authorizations are required to substitute shares of another investment company
for those of the failed Portfolio (including but not limited to an order
pursuant to Section 26(b) of the 1940 Act).

     6.6. GALIC agrees that if the Internal Revenue Service ("IRS") asserts in
writing in connection with any governmental audit or review of GALIC or, to
GALIC's knowledge, of any Contractowner that any Designated Portfolio has failed
to comply with the diversification requirements of Section 817(h) of the Code or
GALIC otherwise becomes aware of any facts that could give rise to any claim
against the Fund, Distributor or Adviser as a result of such a failure or
alleged failure:

     (a) GALIC shall promptly notify the Fund, the Distributor and the Adviser
     of such assertion or potential claim;

     (b) GALIC shall consult with the Fund, the Distributor and the Adviser as
     to how to minimize any liability that may arise as a result of such failure
     or alleged failure;

     (c) GALIC shall use its best efforts to minimize any liability of the Fund,
     the Distributor and the Adviser resulting from such failure, including,
     without limitation, demonstrating, pursuant to Treasury Regulations,
     Section 1.817-5(a)(2), to the commissioner of the IRS that such failure was
     inadvertent;

     (d) any written materials to be submitted by GALIC to the IRS, any
     Contractowner or any other claimant in connection with any of the foregoing
     proceedings or contests (including, without limitation, any such materials
     to be submitted to the IRS pursuant to

                                       17

<PAGE>

     Treasury Regulations, Section 1.817-5(a)(2)) shall be provided by GALIC to
     the Fund, the Distributor and the Adviser (together with any supporting
     information or analysis) within at least two (2) business days prior to
     submission;

     (e) GALIC shall provide the Fund, the Distributor and the Adviser with such
     cooperation as the Fund, the Distributor and the Adviser shall reasonably
     request (including, without limitation, by permitting the Fund, the
     Distributor and the Adviser to review the relevant books and records of
     GALIC) in order to facilitate review by the Fund, the Distributor and the
     Adviser of any written submissions provided to it or its assessment of the
     validity or amount of any claim against it arising from such failure or
     alleged failure;

     (f) GALIC shall not with respect to any claim of the IRS or any
     Contractowner that would give rise to a claim against the Fund, the
     Distributor and the Adviser (i) compromise or settle any claim, (ii) accept
     any adjustment on audit, or (iii) forego any allowable administrative or
     judicial appeals, without the express written consent of the Fund, the
     Distributor and the Adviser, which shall not be unreasonably withheld;
     provided that, GALIC shall not be required to appeal any adverse judicial
     decision unless the Fund and the Adviser shall have provided an opinion of
     independent counsel to the effect that a reasonable basis exists for taking
     such appeal; and further provided that the Fund, the Distributor and the
     Adviser shall bear the costs and expenses, including reasonable attorney's
     fees, incurred by GALIC in complying with this clause (f).

ARTICLE VII. Potential Conflicts and Compliance With Mixed and Shared Funding
             ----------------------------------------------------------------
Exemptive Order
---------------

     7.1. The Board will monitor the Fund for the existence of any material
irreconcilable conflict between the interests of the contract owners of all
separate accounts investing in the Fund. An irreconcilable material conflict may
arise for a variety of reasons, including: (a) an action by any state insurance
regulatory authority; (b) a change in applicable federal or state insurance,
tax, or securities laws or regulations, or a public ruling, private letter
ruling, no-action or interpretative letter, or any similar action by insurance,
tax, or securities regulatory authorities; (c)

                                       18

<PAGE>

an administrative or judicial decision in any relevant proceeding; (d) the
manner in which the investments of any Designated Portfolio are being managed;
(e) a difference in voting instructions given by variable annuity contract and
variable life insurance contract owners or by contract owners of different
Participating Insurance Companies; or (f) a decision by a Participating
Insurance Company to disregard the voting instructions of contract owners. The
Board shall promptly inform GALIC if it determines that an irreconcilable
material conflict exists and the implications thereof.

     7.2. GALIC will report any potential or existing conflicts of which it is
aware to the Board. GALIC will assist the Board in carrying out its
responsibilities under the Mixed and Shared Funding Exemptive Order, by
providing the Board with all information reasonably necessary for the Board to
consider any issues raised. This includes, but is not limited to, an obligation
by GALIC to inform the Board whenever contract owner voting instructions are to
be disregarded. Such responsibilities shall be carried out by GALIC with a view
only to the interests of its Contractowners.

     7.3. If it is determined by a majority of the Board, or a majority of its
directors who are not interested persons of the Fund, the Distributor, the
Adviser or any sub-adviser to any of the Designated Portfolios (the "Independent
Directors"), that a material irreconcilable conflict exists, GALIC and other
Participating Insurance Companies shall, at their expense and to the extent
reasonably practicable (as determined by a majority of the Independent
Directors), take whatever steps are necessary to remedy or eliminate the
irreconcilable material conflict, up to and including: (1) withdrawing the
assets allocable to some or all of the separate accounts from the Fund or any
Designated Portfolio and reinvesting such assets in a different investment
medium, including (but not limited to) another portfolio of the Fund, or
submitting the question whether such segregation should be implemented to a vote
of all affected contract owners and, as appropriate, segregating the assets of
any appropriate group (i.e., annuity contract owners, life insurance contract
owners, or variable contract owners of one or more Participating Insurance
Companies) that votes in favor of such segregation, or offering to the affected
contract owners the option of making such a

                                       19

<PAGE>

change; and (2) establishing a new registered management investment company or
managed separate account.

     7.4. If a material irreconcilable conflict arises because of a decision by
GALIC to disregard Contractowner voting instructions and that decision
represents a minority position or would preclude a majority vote, GALIC may be
required, at the Fund's election, to withdraw the Account's investment in the
Fund and terminate this Agreement; provided, however that such withdrawal and
termination shall be limited to the extent required by the foregoing material
irreconcilable conflict as determined by a majority of the Independent
Directors. Any such withdrawal and termination must take place within six (6)
months after the Fund gives written notice that this provision is being
implemented, and until the end of that six month period the Adviser, the
Distributor and the Fund shall continue to accept and implement orders by GALIC
for the purchase (and redemption) of shares of the Fund.

     7.5. If a material irreconcilable conflict arises because a particular
state insurance regulator's decision applicable to GALIC conflicts with the
majority of other state regulators, then GALIC will withdraw the Account's
investment in the Fund and terminate this Agreement within six months after the
Board informs GALIC in writing that it has determined that such decision has
created an irreconcilable material conflict; provided, however, that such
withdrawal and termination shall be limited to the extent required by the
foregoing material irreconcilable conflict as determined by a majority of the
disinterested members of the Board. Until the end of the foregoing six month
period, the Fund shall continue to accept and implement orders by GALIC for the
purchase (and redemption) of shares of the Fund.

     7.6. For purposes of Sections 7.3 through 7.6 of this Agreement, a majority
of the disinterested members of the Board shall determine whether any proposed
action adequately remedies any irreconcilable material conflict, but in no event
will the Fund be required to establish a new funding medium for the Contracts.
GALIC shall not be required by Section 7.3 to establish a new funding medium for
the Contracts if an offer to do so has been declined by vote of a majority of
Contractowners affected by the irreconcilable material conflict. In the event
that the

                                       20

<PAGE>

Board determines that any proposed action does not adequately remedy any
irreconcilable material conflict, then GALIC will withdraw the Account's
investment in the Fund and terminate this Agreement within six (6) months after
the Board informs GALIC in writing of the foregoing determination; provided,
however, that such withdrawal and termination shall be limited to the extent
required by any such material irreconcilable conflict as determined by a
majority of the Independent Directors.

     7.7. If and to the extent that Rule 6e-2 and Rule 6e-3(T) are amended, or
Rule 6e-3 is adopted, to provide exemptive relief from any provision of the 1940
Act or the rules promulgated thereunder with respect to mixed or shared funding
(as defined in the Mixed and Shared Funding Exemptive Order) on terms and
conditions materially different from those contained in the Mixed and Shared
Funding Exemptive Order, then (a) the Fund and/or the Participating Insurance
Companies, as appropriate, shall take such steps as may be necessary to comply
with Rules 6e-2 and 6e-3(T), as amended, and Rule 6e-3, as adopted, to the
extent such rules are applicable: and (b) Sections 3.5, 3.6, 3.7, 7.1, 7.2, 7.3,
7.4, and 7.5 of this Agreement shall continue in effect only to the extent that
terms and conditions substantially identical to such Sections are contained in
such Rule(s) as so amended or adopted.

ARTICLE VIII. Indemnification
              ---------------

     8.1. Indemnification By GALIC

     8.1(a). GALIC agrees to indemnify and hold harmless the Fund, the
Distributor and the Adviser and each of their respective officers and directors
or trustees and each person, if any, who controls the Fund, Distributor or
Adviser within the meaning of Section 15 of the 1933 Act (collectively, the
"Indemnified Parties" for purposes of this Section 8.1) against any and all
losses, claims, expenses, damages and liabilities (including amounts paid in
settlement with the written consent of GALIC) or litigation (including
reasonable legal and other expenses) to which the Indemnified Parties may become
subject under any statute or regulation, at common law or otherwise, insofar as
such losses, claims, expenses, damages or liabilities (or actions in respect

                                       21

<PAGE>

thereof) or settlements are related to the sale or acquisition of the Fund's
shares or the Contracts and:

     (i)  arise out of or are based upon any untrue statements or alleged untrue
          statements of any material fact contained in the registration
          statement or prospectus or SAI covering the Contracts or contained in
          the Contracts or sales literature or other promotional material for
          the Contracts (or any amendment or supplement to any of the
          foregoing), or arise out of or are based upon the omission or the
          alleged omission to state therein a material fact required to be
          stated therein or necessary to make the statements therein not
          misleading, PROVIDED that this Agreement to indemnify shall not apply
          as to any Indemnified Party if such statement or omission or such
          alleged statement or omission was made in reliance upon and in
          conformity with information furnished in writing to GALIC by or on
          behalf of the Adviser, Distributor or Fund for use in the registration
          statement or prospectus for the Contracts or in the Contracts or sales
          literature or other promotional material (or any amendment or
          supplement to any of the foregoing) or otherwise for use in connection
          with the sale of the Contracts or Fund shares; or

     (ii) arise out of or as a result of statements or representations (other
          than statements or representations contained in the registration
          statement, prospectus or sales literature or other promotional
          material of the Fund not supplied by GALIC or persons under its
          control) or wrongful conduct of GALIC or persons under its control,
          with respect to the sale or distribution of the Contracts or Fund
          Shares; or

     (iii) arise out of any untrue statement or alleged untrue statement of a
          material fact contained in a registration statement, prospectus, SAI,
          or sales literature or other promotional material of the Fund, or any
          amendment thereof or supplement thereto, or the omission or alleged
          omission to state therein a material fact required to be stated
          therein or necessary to make the statements therein not misleading, if
          such a statement or omission was made in reliance upon information
          furnished in writing to the Fund by or on behalf of GALIC; or

     (iv) arise as a result of any failure by GALIC to provide the services and
          furnish the materials under the terms of this Agreement; or

     (v)  arise out of or result from any material breach of any representation
          and/or warranty made by GALIC in this Agreement or arise out of or
          result from any other material breach of this Agreement by GALIC,
          including without limitation Section 2.10 and Section 6.6 hereof,

as limited by and in accordance with the provisions of Sections 8.1(b) and
8.1(c) hereof.

     8.1(b). GALIC shall not be liable under this indemnification provision with
respect to any losses, claims, expenses, damages, liabilities or litigation to
which an Indemnified Party would

                                       22

<PAGE>

otherwise be subject by reason of such Indemnified Party's willful misfeasance,
bad faith, or negligence in the performance of such Indemnified Party's duties
or by reason of such Indemnified Party's reckless disregard of obligations or
duties under this Agreement or to any of the Indemnified Parties.

     8.1(c). GALIC shall not be liable under this indemnification provision with
respect to any claim made against an Indemnified Party unless such Indemnified
Party shall have notified GALIC in writing within a reasonable time after the
summons or other first legal process giving information of the nature of the
claim shall have been served upon such Indemnified Party (or after such
Indemnified Party shall have received notice of such service on any designated
agent), but failure to notify GALIC of any such claim shall not relieve GALIC
from any liability which it may have to the Indemnified Party against whom such
action is brought otherwise than on account of this indemnification provision,
except to the extent that GALIC has been prejudiced by such failure to give
notice. In case any such action is brought against the Indemnified Parties,
GALIC shall be entitled to participate, at its own expense, in the defense of
such action. GALIC also shall be entitled to assume the defense thereof, with
counsel satisfactory to the party named in the action. After notice from GALIC
to such party of GALIC's election to assume the defense thereof, the Indemnified
Party shall bear the fees and expenses of any additional counsel retained by it,
and GALIC will not be liable to such party under this Agreement for any legal or
other expenses subsequently incurred by such party independently in connection
with the defense thereof other than reasonable costs of investigation.

     8.1(d). The Indemnified Parties will promptly notify GALIC of the
commencement of any litigation or proceedings against them in connection with
the issuance or sale of the Fund Shares or the Contracts or the operation of the
Fund.

     8.2. Indemnification by the Adviser.
          ------------------------------

     8.2(a). The Adviser agrees to indemnify and hold harmless GALIC and its
directors and officers and each person, if any, who controls GALIC within the
meaning of Section 15 of the

                                       23

<PAGE>

1933 Act (collectively, the "Indemnified Parties" for purposes of this Section
8.2) against any and all losses, claims, expenses, damages, liabilities
(including amounts paid in settlement with the written consent of the Adviser)
or litigation (including reasonable legal and other expenses) to which the
Indemnified Parties may become subject under any statute or regulation, at
common law or otherwise, insofar as such losses, claims, damages, liabilities or
expenses (or actions in respect thereof) or settlements are related to the sale
or acquisition of the Fund's shares or the Contracts and:

     (i)  arise out of or are based upon any untrue statement or alleged untrue
          statement of any material fact contained in the registration statement
          or prospectus or SAI or sales literature or other promotional material
          of the Fund prepared by the Fund, the Distributor or the Adviser (or
          any amendment or supplement to any of the foregoing), or arise out of
          or are based upon the omission or the alleged omission to state
          therein a material fact required to be stated therein or necessary to
          make the statements therein not misleading, PROVIDED that this
          Agreement to indemnify shall not apply as to any Indemnified Party if
          such statement or omission or such alleged statement or omission was
          made in reliance upon and in conformity with information furnished in
          writing to the Adviser, the Distributor or the Fund by or on behalf of
          GALIC for use in the registration statement, prospectus or SAI for the
          Fund or in sales literature or other promotional material (or any
          amendment or supplement to any of the foregoing) or otherwise for use
          in connection with the sale of the Contracts or the Fund shares; or

     (ii) arise out of or as a result of statements or representations (other
          than statements or representations contained in the registration
          statement, prospectus, SAI or sales literature or other promotional
          material for the Contracts not supplied by the Adviser or persons
          under its control) or wrongful conduct of the Fund, the Distributor or
          the Adviser or persons under their control, with respect to the sale
          or distribution of the Contracts or Fund shares; or

     (iii) arise out of any untrue statement or alleged untrue statement of a
          material fact contained in a registration statement, prospectus, SAI,
          or sales literature or other promotional material covering the
          Contracts, or any amendment thereof or supplement thereto, or the
          omission or alleged omission to state therein a material fact required
          to be stated therein or necessary to make the statement or statements
          therein not misleading, if such statement or omission was made in
          reliance upon information furnished in writing to GALIC by or on
          behalf of the Adviser, the Distributor or the Fund; or

     (iv) arise as a result of any failure by the Fund, the Distributor or the
          Adviser to provide the services and furnish the materials under the
          terms of this Agreement (including a failure, whether unintentional or
          in good faith or otherwise, to comply

                                       24

<PAGE>

          with the diversification and other qualification requirements
          specified in Article VI of this Agreement); or

     (v)  arise out of or result from any material breach of any representation
          and/or warranty made by the Fund, the Distributor or the Adviser in
          this Agreement or arise out of or result from any other material
          breach of this Agreement by the Adviser, the Distributor or the Fund;
          or

     (vi) arise out of or result from the incorrect or untimely calculation or
          reporting by the Fund, the Distributor or the Adviser of the daily net
          asset value per share (subject to Section 1.10 of this Agreement) or
          dividend or capital gain distribution rate;

as limited by and in accordance with the provisions of Sections 8.2(b) and
8.2(c) hereof. This indemnification is in addition to and apart from the
responsibilities and obligations of the Adviser specified in Article VI hereof.

     8.2(b). The Adviser shall not be liable under this indemnification
provision with respect to any losses, claims, expenses, damages, liabilities or
litigation to which an Indemnified Party would otherwise be subject by reason of
such Indemnified Party's willful misfeasance, bad faith, or negligence in the
performance of such Indemnified Party's duties or by reason of such Indemnified
Party's reckless disregard of obligations or duties under this Agreement or to
any of the Indemnified Parties.

     8.2(c). The Adviser shall not be liable under this indemnification
provision with respect to any claim made against an Indemnified Party unless
such Indemnified Party shall have notified the Adviser in writing within a
reasonable time after the summons or other first legal process giving
information of the nature of the claim shall have been served upon such
Indemnified Party (or after such Indemnified Party shall have received notice of
such service on any designated agent), but failure to notify the Adviser of any
such claim shall not relieve the Adviser from any liability which it may have to
the Indemnified Party against whom such action is brought otherwise than on
account of this indemnification provision, except to the extent that the Adviser
has been prejudiced by such failure to give notice. In case any such action is
brought against the Indemnified Parties, the Adviser will be entitled to
participate, at its own expense, in the defense thereof. The Adviser also shall
be entitled to assume the defense thereof, with counsel

                                       25

<PAGE>

satisfactory to the party named in the action. After notice from the Adviser to
such party of the Adviser's election to assume the defense thereof, the
Indemnified Party shall bear the fees and expenses of any additional counsel
retained by it, and the Adviser will not be liable to such party under this
Agreement for any legal or other expenses subsequently incurred by such party
independently in connection with the defense thereof other than reasonable costs
of investigation.

     8.2(d). GALIC agrees promptly to notify the Adviser of the commencement of
any litigation or proceedings against it or any of its officers or directors in
connection with the issuance or sale of the Contracts or the operation of the
Account.

     8.3. Indemnification By the Fund.
          ---------------------------

     8.3(a). The Fund agrees to indemnify and hold harmless GALIC and its
directors and officers and each person, if any, who controls GALIC within the
meaning of Section 15 of the 1933 Act (collectively, the "Indemnified Parties"
for purposes of this Section 8.3) against any and all losses, claims, expenses,
damages and liabilities (including amounts paid in settlement with the written
consent of the Fund) or litigation (including reasonable legal and other
expenses) to which the Indemnified Parties may be required to pay or become
subject under any statute or regulation, at common law or otherwise, insofar as
such losses, claims, expenses, damages, liabilities or expenses (or actions in
respect thereof) or settlements, are related to the operations of the Fund and:

     (i)  arise as a result of any failure by the Fund to provide the services
          and furnish the materials under the terms of this Agreement (including
          a failure, whether unintentional or in good faith or otherwise, to
          comply with the diversification and other qualification requirements
          specified in Article VI of this Agreement); or

     (ii) arise out of or result from any material breach of any representation
          and/or warranty made by the Fund in this Agreement or arise out of or
          result from any other material breach of this Agreement by the Fund;
          or

     (iii) arise out of or result from the incorrect or untimely calculation or
          reporting of the daily net asset value per share (subject to Section
          1.10 of this Agreement) or dividend or capital gain distribution rate;

                                       26

<PAGE>

as limited by and in accordance with the provisions of Sections 8.3(b) and
8.3(c) hereof.

     8.3(b). The Fund shall not be liable under this indemnification provision
with respect to any losses, claims, expenses, damages, liabilities or litigation
to which an Indemnified Party would otherwise be subject by reason of such
Indemnified Party's willful misfeasance, bad faith, or negligence in the
performance of such Indemnified Party's duties or by reason of such Indemnified
Party's reckless disregard of obligations or duties under this Agreement or to
any of the Indemnified Parties.

     8.3(c). The Fund shall not be liable under this indemnification provision
with respect to any claim made against an Indemnified Party unless such
Indemnified Party shall have notified the Fund in writing within a reasonable
time after the summons or other first legal process giving information of the
nature of the claim shall have been served upon such Indemnified Party (or after
such Indemnified Party shall have received notice of such service on any
designated agent), but failure to notify the Fund of any such claim shall not
relieve it from any liability which it may have to the Indemnified Party against
whom such action is brought otherwise than on account of this indemnification
provision, except to the extent that the Fund has been prejudiced by such
failure to give notice. In case any such action is brought against the
Indemnified Parties, the Fund will be entitled to participate, at its own
expense, in the defense thereof. The Fund shall also be entitled to assume the
defense thereof, with counsel satisfactory to the party named in the action.
After notice from the Fund to such party of the Fund's election to assume the
defense thereof, the Indemnified Party shall bear the fees and expenses of any
additional counsel retained by it, and the Fund will not be liable to such party
under this Agreement for any legal or other expenses subsequently incurred by
such party independently in connection with the defense thereof other than
reasonable costs of investigation.

     8.3(d). GALIC agrees promptly to notify the Fund of the commencement of any
litigation or proceeding against itself or any of its respective officers or
directors in connection with the

                                       27

<PAGE>

Agreement, the issuance or sale of the Contracts, the operation of the Account,
or the sale or acquisition of shares of the Fund.

     8.4. Indemnification by the Distributor.
          ----------------------------------

     8.4(a). The Distributor agrees to indemnify and hold harmless GALIC and its
directors and officers and each person, if any, who controls GALIC within the
meaning of Section 15 of the 1933 Act (collectively, the "Indemnified Parties"
for purposes of this Section 8.4) against any and all losses, claims, expenses,
damages and liabilities (including amounts paid in settlement with the written
consent of the Distributor) or litigation (including reasonable legal and other
expenses) to which the Indemnified Parties may become subject under any statute
or regulation, at common law or otherwise, insofar as such losses, claims,
damages, liabilities or expenses (or actions in respect thereof) or settlements
are related to the sale or acquisition of the Fund's shares or the Contracts
and:

     (i)  arise out of or are based upon any untrue statement or alleged untrue
          statement of any material fact contained in the registration statement
          or prospectus or SAI or sales literature or other promotional material
          of the Fund prepared by the Fund, Adviser or Distributor (or any
          amendment or supplement to any of the foregoing), or arise out of or
          are based upon the omission or the alleged omission to state therein a
          material fact required to be stated therein or necessary to make the
          statements therein not misleading, PROVIDED that this Agreement to
          indemnify shall not apply as to any Indemnified Party if such
          statement or omission or such alleged statement or omission was made
          in reliance upon and in conformity with information furnished in
          writing to the Adviser, the Distributor or Fund by or on behalf of
          GALIC for use in the registration statement or SAI or prospectus for
          the Fund or in sales literature or other promotional material (or any
          amendment or supplement to any of the foregoing) or otherwise for use
          in connection with the sale of the Contracts or Fund shares; or

     (ii) arise out of or as a result of statements or representations (other
          than statements or representations contained in the registration
          statement, prospectus, SAI, sales literature or other promotional
          material for the Contracts not supplied by the Distributor or persons
          under its control) or wrongful conduct of the Fund, the Distributor or
          Adviser or persons under their control, with respect to the sale or
          distribution of the Contracts or Fund shares; or

                                       28

<PAGE>

     (iii) arise out of any untrue statement or alleged untrue statement of a
          material fact contained in a registration statement, prospectus, SAI,
          sales literature or other promotional material covering the Contracts,
          or any amendment thereof or supplement thereto, or the omission or
          alleged omission to state therein a material fact required to be
          stated therein or necessary to make the statement or statements
          therein not misleading, if such statement or omission was made in
          reliance upon information furnished in writing to GALIC by or on
          behalf of the Adviser, the Distributor or Fund; or

     (iv) arise as a result of any failure by the Fund, Adviser or Distributor
          to provide the services and furnish the materials under the terms of
          this Agreement (including a failure, whether unintentional or in good
          faith or otherwise, to comply with the diversification and other
          qualification requirements specified in Article VI of this Agreement);
          or

     (v)  arise out of or result from any material breach of any representation
          and/or warranty made by the Fund, Adviser or Distributor in this
          Agreement or arise out of or result from any other material breach of
          this Agreement by the Fund, Adviser or Distributor; or

     (vi) arise out of or result from the incorrect or untimely calculation or
          reporting of the daily net asset value per share (subject to Section
          1.10 of this Agreement) or dividend or capital gain distribution rate;

as limited by and in accordance with the provisions of Sections 8.4(b) and
8.4(c) hereof. This indemnification is in addition to and apart from the
responsibilities and obligations of the Distributor specified in Article VI
hereof.

     8.4(b). The Distributor shall not be liable under this indemnification
provision with respect to any losses, claims, expenses, damages, liabilities or
litigation to which an Indemnified Party would otherwise be subject by reason of
such Indemnified Party's willful misfeasance, bad faith, or negligence in the
performance or such Indemnified Party's duties or by reason of such Indemnified
Party's reckless disregard of obligations or duties under this Agreement or to
any of the Indemnified Parties.

     8.4(c) The Distributor shall not be liable under this indemnification
provision with respect to any claim made against an Indemnified Party unless
such Indemnified Party shall have notified the Distributor in writing within a
reasonable time after the summons or other first legal process

                                       29

<PAGE>

giving information of the nature of the claim shall have been served upon such
Indemnified Party (or after such Indemnified Party shall have received notice of
such service on any designated agent), but failure to notify the Distributor of
any such claim shall not relieve the Distributor from any liability which it may
have to the Indemnified Party against whom such action is brought otherwise than
on account of this indemnification provision, except to the extent that the
Distributor has been prejudiced by such failure to give notice. In case any such
action is brought against the Indemnified Parties, the Distributor will be
entitled to participate, at its own expense, in the defense thereof. The
Distributor also shall be entitled to assume the defense thereof, with counsel
satisfactory to the party named in the action. After notice from the Distributor
to such party of the Distributor's election to assume the defense thereof, the
Indemnified Party shall bear the fees and expenses of any additional counsel
retained by it, and the Distributor will not be liable to such party under this
Agreement for any legal or other expenses subsequently incurred by such party
independently in connection with the defense thereof other than reasonable costs
of investigation.

     8.4(d) GALIC agrees to promptly notify the Distributor of the commencement
of any litigation or proceedings against it or any of its officers or directors
in connection with the issuance or sale of the Contracts or the operation of the
Account.

ARTICLE IX. Applicable Law .
            ---------------

     9.1. This Agreement shall be construed and the provisions hereof
interpreted under and in accordance with the laws of the State of New Jersey,
without regard to the New Jersey Conflict of Laws provisions.

     9.2. This Agreement shall be subject to the provisions of the 1933, 1934
and 1940 Acts, and the rules and regulations and rulings thereunder, including
such exemptions from those statutes, rules and regulations as the SEC may grant
(including, but not limited to, the Mixed and Shared Funding Exemptive Order)
and the terms hereof shall be interpreted and construed in accordance therewith.

                                       30

<PAGE>

ARTICLE X. Termination .
           ------------

     10.1. This Agreement shall terminate:

          (a) at the option of any party, with or without cause, with respect to
          some or all Designated Portfolios, upon sixty (60) days advance
          written notice delivered to the other parties; provided, however, that
          such notice shall not be given earlier than six (6) months following
          the date of this Agreement; or

          (b) at the option of GALIC by written notice to the other parties with
          respect to any Designated Portfolio based upon GALIC's determination
          that shares of such Designated Portfolio are not reasonably available
          to meet the requirements of the Contracts; or

          (c) at the option of GALIC by written notice to the other parties with
          respect to any Designated Portfolio in the event any of the Designated
          Portfolio's shares are not registered, issued or sold in accordance
          with applicable state and/or federal law or such law precludes the use
          of such shares as the underlying investment media of the Contracts
          issued or to be issued by GALIC; or

          (d) at the option of the Fund, Distributor or Adviser in the event
          that formal administrative proceedings are instituted against GALIC by
          the NASD, the SEC, the Insurance Commissioner or like official of any
          state or any other regulatory body regarding GALIC's duties under this
          Agreement or related to the sale of the Contracts, the operation of
          any Account, or the purchase of the Fund shares, if, in each case, the
          Fund, Distributor or Adviser, as the case may be, reasonably
          determines in its sole judgment exercised in good faith, that any such
          administrative proceedings will have a material adverse effect upon
          the ability of GALIC to perform its obligations under this Agreement;
          or

          (e) at the option of GALIC in the event that formal administrative
          proceedings are instituted against the Fund, the Distributor or the
          Adviser by the NASD, the SEC, or any state securities or insurance
          department or any other regulatory body, if GALIC reasonably
          determines in its sole judgment exercised in good faith, that any such
          administrative proceedings will have a material adverse effect upon
          the ability of the Fund, the Distributor or the Adviser to perform
          their obligations under this Agreement; or

          (f) at the option of GALIC by written notice to the Fund with respect
          to any Designated Portfolio if GALIC reasonably believes that the
          Designated Portfolio will fail to meet the Section 817(h)
          diversification requirements or Subchapter M qualifications specified
          in Article VI hereof; or

                                       31

<PAGE>

          (g) at the option of either the Fund, the Distributor or the Adviser,
          if (i) the Fund, Distributor or Adviser, respectively, shall
          determine, in its sole judgment reasonably exercised in good faith,
          that GALIC has suffered a material adverse change in its business or
          financial condition or is the subject of material adverse publicity
          and that material adverse change or publicity will have a material
          adverse impact on GALIC's ability to perform its obligations under
          this Agreement, (ii) the Fund, Distributor or Adviser notifies GALIC
          of that determination and its intent to terminate this Agreement, and
          (iii) after considering the actions taken by GALIC and any other
          changes in circumstances since the giving of such a notice, the
          determination of the Fund, Distributor or Adviser shall continue to
          apply on the sixtieth (60th) day following the giving of that notice,
          which sixtieth day shall be the effective date of termination; or

          (h) at the option of GALIC, if (i) GALIC shall determine, in its sole
          judgment reasonably exercised in good faith, that the Fund,
          Distributor or Adviser has suffered a material adverse change in its
          business or financial condition or is the subject of material adverse
          publicity and that material adverse change or publicity will have a
          material adverse impact on the Fund's, Distributor's or Adviser's
          ability to perform its obligations under this Agreement, (ii) GALIC
          notifies the Fund, Distributor or Adviser, as appropriate, of that
          determination and its intent to terminate this Agreement, and (iii)
          after considering the actions taken by the Fund, Distributor or
          Adviser and any other changes in circumstances since the giving of
          such a notice, the determination of GALIC shall continue to apply on
          the sixtieth (60th) day following the giving of that notice, which
          sixtieth day shall be the effective date of termination; or

          (i) at the option of any non-defaulting party hereto in the event of a
          material breach of this Agreement by any party hereto (the "defaulting
          party") other than as described in Section 10.1(a)-(j); provided, that
          the non-defaulting party gives written notice thereof to the
          defaulting party, with copies of such notice to all other
          non-defaulting parties, and if such breach shall not have been
          remedied within thirty (30) days after such written notice is given,
          then the non-defaulting party giving such written notice may terminate
          this Agreement by giving thirty (30) days written notice of
          termination to the defaulting party; or

          (j) at any time upon written agreement of all parties to this
          Agreement.

     10.2. Notice Requirement.
           ------------------

No termination of this Agreement shall be effective unless and until the party
terminating this Agreement gives prior written notice to all other parties of
its intent to terminate, which notice shall set forth the basis for the
termination. Furthermore,

                                       32

<PAGE>

     (a) in the event any termination is based upon the provisions of Article
     VII, or the provisions of Section 10.1(a), 10.1(g) or 10.1(h) of this
     Agreement, the prior written notice shall be given in advance of the
     effective date of termination as required by those provisions unless such
     notice period is shortened by mutual written agreement of the parties;

     (b) in the event any termination is based upon the provisions of Section
     10.1(d), 10.1(e) or 10.1(i) of this Agreement, the prior written notice
     shall be given at least sixty (60) days before the effective date of
     termination; and

     (c) in the event any termination is based upon the provisions of Section
     10.1(b), 10.1(c) o 10.1(f), the prior written notice shall be given in
     advance of the effective date of termination, which date shall be
     determined by the party sending the notice.

     10.3. Effect of Termination.
           ---------------------

Notwithstanding any termination of this Agreement, other than as a result of a
failure by either the Fund or GALIC to meet Section 817(h) of the Code
diversification requirements, the Fund, the Distributor and the Adviser shall,
at the option of GALIC, continue to make available additional shares of the
Designated Portfolio(s) pursuant to the terms and conditions of this Agreement,
for all Contracts in effect on the effective date of termination of this
Agreement (hereinafter referred to as "Existing Contracts"). Specifically,
without limitation, the owners of the Existing Contracts shall be permitted to
reallocate investments in the Designated Portfolio(s), redeem investments in the
Designated Portfolio(s) and/or invest in the Designated Portfolio(s) upon the
making of additional purchase payments under the Existing Contracts. The parties
agree that this Section 10.3 shall not apply to any terminations under Article
VII and the effect of such Article VII terminations shall be governed by Article
VII of this Agreement.

     10.4. Surviving Provisions. Notwithstanding any termination of this
Agreement, each party's obligations under Article VIII to indemnify other
parties shall survive and not be affected by any termination of this Agreement.
In addition, with respect to Existing Contracts, all

                                       33

<PAGE>

provisions of this Agreement shall also survive and not be affected by any
termination of this Agreement.

ARTICLE XI. Notices.
            --------

     Any notice shall be sufficiently given when sent by registered or certified
mail to the other party at the address of such party set forth below or at such
other address as such party may from time to time specify in writing to the
other parties.

If to the Fund:

           The Prudential Series Fund, Inc.
           Gateway Center Three
           100 Mulberry Street, 4th Floor
           Newark, NJ  07102-4077
           Attention:  Secretary

If to the Adviser:

           The Prudential Insurance Company of America
           751 Broad Street, 21st Floor
           Newark, NJ  07102
           Attention:  Secretary

If to the Distributor:

           Prudential Investment Management Services LLC
           Gateway Center Three
           100 Mulberry Street, 14th Floor
           Newark, NJ  07102-4077
           Attention:  Secretary

If to GALIC:

           Myles R. Tashman
           Executive Vice President, General Counsel & Secretary
           ING Variable Annuities
           1475 Dunwoody Drive
           West Chester, PA 19380

                                       34

<PAGE>

ARTICLE XII. Miscellaneous.
             -------------

     12.1. Subject to the requirements of legal process and regulatory
authority, each party hereto shall treat as confidential the names and addresses
of the owners of the Contracts and all information reasonably identified as
confidential in writing by any other party hereto and, except as permitted by
this Agreement, shall not disclose, disseminate or utilize such names and
addresses and other confidential information without the express written consent
of the affected party until such time as such information may come into the
public domain. Without limiting the foregoing, no party hereto shall disclose
any information that another party has designated as proprietary.

     12.2. The captions in this Agreement are included for convenience of
reference only and in no way define or delineate any of the provisions hereof or
otherwise affect their construction or effect.

     12.3. This Agreement may be executed simultaneously in two or more
counterparts, each of which taken together shall constitute one and the same
instrument.

     12.4. If any provision of this Agreement shall be held or made invalid by a
court decision, statute, rule or otherwise, the remainder of the Agreement shall
not be affected thereby.

     12.5. Each party hereto shall cooperate with each other party and all
appropriate governmental authorities (including without limitation the SEC, the
NASD and state insurance regulators) and shall permit such authorities
reasonable access to its books and records in connection with any investigation
or inquiry relating to this Agreement or the transactions contemplated hereby.
Notwithstanding the generality of the foregoing, each party hereto further
agrees to furnish the Delaware Commissioner of Insurance with any information or
reports in connection with services provided under this Agreement which such
Commissioner may request in order to ascertain whether the variable annuity
operations of GALIC are being conducted in a

                                       35

<PAGE>

manner consistent with the Delaware Variable Annuity Regulations and any other
applicable law or regulations.

     12.6. Any controversy or claim arising out of or relating to this
Agreement, or breach thereof, shall be settled by arbitration in a forum jointly
selected by the relevant parties (but if applicable law requires some other
forum, then such other forum) in accordance with the Commercial Arbitration
Rules of the American Arbitration Association, and judgment upon the award
rendered by the arbitrators may be entered in any court having jurisdiction
thereof.

     12.7. The rights, remedies and obligations contained in this Agreement are
cumulative and are in addition to any and all rights, remedies and obligations,
at law or in equity, which the parties hereto are entitled to under state and
federal laws.

     12.8. This Agreement or any of the rights and obligations hereunder may not
be assigned by any party without the prior written consent of all parties
hereto.

     12.9. GALIC agrees that the obligations assumed by the Fund, Distributor
and the Adviser pursuant to this Agreement shall be limited in any case to the
Fund, Distributor and Adviser and their respective assets and GALIC shall not
seek satisfaction of any such obligation from the shareholders of the Fund,
Distributor or the Adviser, the Directors, officers, employees or agents of the
Fund, Distributor or Adviser, or any of them.

     12.10. The Fund, the Distributor and the Adviser agree that the obligations
assumed by GALIC pursuant to this Agreement shall be limited in any case to
GALIC and its assets and neither the Fund, Distributor nor Adviser shall seek
satisfaction of any such obligation from the shareholders of GALIC, the
directors, officers, employees or agents of the GALIC, or any of them.

                                       36

<PAGE>

     12.11. No provision of this Agreement may be deemed or construed to modify
or supersede any contractual rights, duties, or indemnifications, as between the
Adviser and the Fund, and the Distributor and the Fund.

     IN WITNESS WHEREOF, each of the parties hereto has caused this Agreement to
be executed in its name and on its behalf by its duly authorized representative
and its seal to be hereunder affixed hereto as of the date specified below.

                               GOLDEN AMERICAN LIFE INSURANCE COMPANY

                               By its authorized officer,

                               By: /s/ David L. Jacobson
                                  -----------------------------
                               Title: Senior Vice President
                                     --------------------------
                               Date: April 25, 2000
                                    ---------------------------

                               THE PRUDENTIAL SERIES FUND, INC.

                               By its authorized officer,

                               By: /s/ John R. Strangfeld
                                  -----------------------------
                               Title: President
                                     --------------------------
                               Date: April 25, 2000
                                    ---------------------------

                               THE PRUDENTIAL INSURANCE COMPANY OF AMERICA

                               By its authorized officer,

                               By: /s/ John R. Strangfeld
                                  -----------------------------
                               Title: Executive Vice President
                                     --------------------------
                               Date: April 25, 2000
                                    ---------------------------

                               PRUDENTIAL INVESTMENT MANAGEMENT SERVICES LLC

                               By its authorized officer,

                               By: /s/ Robert F. Gunia
                                  -----------------------------
                               Title: President
                                     --------------------------
                               Date: April 25, 2000
                                    ---------------------------

                                       37

<PAGE>

                                   SCHEDULE A
                                   ----------

Contracts
---------

All Deferred Variable Annuity Contracts Issued By Golden American Life Insurance
Company Separate Account B

                                       38

<PAGE>

                                   SCHEDULE B
                                   ----------

Designated Portfolio(s)
-----------------------

Prudential Series Fund, Inc.--Prudential Jennison Portfolio

                                       39

<PAGE>

                                   SCHEDULE C

                                    EXPENSES
                                    --------

The Fund and/or the Distributor and/or Adviser, and GALIC will coordinate the
functions and pay the costs of the completing these functions based upon an
allocation of costs in the tables below. Costs shall be allocated to reflect the
Fund's share of the total costs determined according to the number of pages of
the Fund's respective portions of the documents.

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------
                                                                             PARTY
                                                    PARTY RESPONSIBLE        RESPONSIBLE FOR
ITEM                     FUNCTION                   FOR COORDINATION         EXPENSE
--------------------------------------------------------------------------------------------------
<S>                      <C>                        <C>                      <C>
Mutual Fund              Printing of combined       GALIC                    GALIC
Prospectus               prospectuses
--------------------------------------------------------------------------------------------------
                         Fund, Distributor or       GALIC                    Fund, Distributor or
                         Adviser shall supply                                Adviser, as
                         GALIC with such
                         numbers of the
                         Designated
                         Portfolio(s)
                         prospectus(es) as
                         GALIC shall reasonably
                         request
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                    GALIC
                         (including postage) to
                         New and Inforce
                         Clients
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                    GALIC
                         (including postage) to
                         Prospective Clients
--------------------------------------------------------------------------------------------------
Product Prospectus       Printing and               GALIC                    GALIC
                         Distribution for
                         Inforce and
                         Prospective Clients
--------------------------------------------------------------------------------------------------
</TABLE>

                                       40

<PAGE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------
                                                                             PARTY
                                                    PARTY RESPONSIBLE        RESPONSIBLE FOR
ITEM                     FUNCTION                   FOR COORDINATION         EXPENSE
--------------------------------------------------------------------------------------------------
<S>                      <C>                        <C>                      <C>
Mutual Fund              If Required by Fund,       Fund, Distributor or     Fund, Distributor or
Prospectus Update &      Distributor or             Adviser                  Adviser
Distribution             Adviser
--------------------------------------------------------------------------------------------------
                         If Required by GALIC       GALIC (Fund,             GALIC
                                                    Distributor or
                                                    Adviser to provide
                                                    GALIC with document
                                                    in PDF format)
--------------------------------------------------------------------------------------------------
Product Prospectus       If Required by Fund,       GALIC                    Fund, Distributor or
Update &                 Distributor or                                      Adviser
Distribution             Adviser
--------------------------------------------------------------------------------------------------
                         If Required by GALIC       GALIC                    GALIC
--------------------------------------------------------------------------------------------------
Mutual Fund SAI          Printing                   Fund, Distributor or     Fund, Distributor or
                                                    Adviser                  Adviser
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                    GALIC
                         (including postage)
--------------------------------------------------------------------------------------------------
Product SAI              Printing                   GALIC                    GALIC
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                    GALIC
--------------------------------------------------------------------------------------------------
Proxy Material for       Printing if proxy          Fund, Distributor or     Fund, Distributor or
Mutual Fund:             required by Law            Adviser                  Adviser
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                     Fund, Distributor or
                         (including labor)if                                 Adviser
                         proxy required by
                         Law
--------------------------------------------------------------------------------------------------
                         Printing &                 GALIC                    GALIC
                         distribution if
                         required by GALIC
--------------------------------------------------------------------------------------------------
Mutual Fund Annual       Printing of reports        Fund, Distributor or     Fund, Distributor or
& Semi-Annual                                       Adviser (Designated      Adviser
Report                                              Portfolio only)
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                    GALIC
--------------------------------------------------------------------------------------------------
</TABLE>

                                       41

<PAGE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------
                                                                             PARTY
                                                    PARTY RESPONSIBLE        RESPONSIBLE FOR
ITEM                     FUNCTION                   FOR COORDINATION         EXPENSE
--------------------------------------------------------------------------------------------------
<S>                      <C>                        <C>                      <C>
Other communication      If Required by the         GALIC                    Fund, Distributor or
to New and               Fund, Distributor or                                Adviser
Prospective clients      Adviser
--------------------------------------------------------------------------------------------------
                         If Required by GALIC       GALIC                    GALIC
--------------------------------------------------------------------------------------------------
Other communication      Distribution               GALIC                    Fund, Distributor
to inforce               (including labor and                                or  Adviser
                         printing) if required
                         by the Fund,
                         Distributor or
                         Adviser
--------------------------------------------------------------------------------------------------
                         Distribution               GALIC                    GALIC
                         (including labor and
                         printing)if required by
                         GALIC
--------------------------------------------------------------------------------------------------
Errors in Share Price    Cost of error to           GALIC                    Fund or Adviser
calculation pursuant     participants
to Section 1.10
--------------------------------------------------------------------------------------------------
                         Cost of reasonable         GALIC                    Fund or Adviser
                         expenses related to
                         administrative work
                         to correct error
--------------------------------------------------------------------------------------------------
Operations of the        All operations and         Fund, Distributor or     Fund or Adviser
Fund                     related expenses,          Adviser
                         including the cost of
                         registration and
                         qualification of
                         shares, taxes on the
                         issuance or transfer
                         of shares, cost of
                         management of the
                         business affairs of the
                         Fund, and expenses
                         paid or assumed by
                         the fund pursuant to
                         any Rule 12b-1 plan
--------------------------------------------------------------------------------------------------
</TABLE>

                                       42

<PAGE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------
                                                                             PARTY
                                                    PARTY RESPONSIBLE        RESPONSIBLE FOR
ITEM                     FUNCTION                   FOR COORDINATION         EXPENSE
--------------------------------------------------------------------------------------------------
<S>                      <C>                        <C>                      <C>
Operations of the        Federal registration       GALIC                    GALIC
Account                  of units of separate
                         account (24f-2 fees)
--------------------------------------------------------------------------------------------------
</TABLE>

                                       43

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