Document:

||| GOLDEN                                       Individual Retirement
  |||| AMERICAN                                     Annuity Rider
|||||| LIFE INSURANCE
    || COMPANY
Golden American is a stock company domiciled in Delaware.
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On the basis of the application or enrollment form for the Contract or
Certificate to which this Rider is attached, this Contract or Certificate is
issued as an Individual Retirement Annuity ("IRA") intended to qualify as such
under Section 408(b) of the Internal Revenue Code, as amended (the "Code").
This Contract or Certificate is established for the exclusive benefit of the
Owner and the beneficiaries named.

In the event of any conflict between the provisions of this Rider and the
Contract or Certificate to which it is attached, the provisions of this Rider
will control. Golden American Life Insurance Company reserves the right to amend
or administer the Contract or Certificate and Rider as necessary to comply with
applicable tax requirements. Any such changes will apply uniformly to all
contracts that are affected and the Owner will have the right to accept or
reject such changes.

Contributions

Except in the case of a rollover contribution or a contribution made in
accordance with the terms of a simplified employee pension ("SEP"), no
contributions will be accepted unless they are in cash, and the total of such
contributions will not exceed $2,000 for any taxable year.

No contribution will be accepted under a SIMPLE plan established by any employer
pursuant to Code Section 408(p). No transfer or rollover of funds attributable
to contributions made by a particular employer under its SIMPLE plan will be
accepted from a SIMPLE IRA, that is, an IRA used in conjunction with a SIMPLE
plan, prior to the expiration of the 2-year period beginning on the date the
individual first participated in that employer's SIMPLE plan.

Nonforfeitability and Nontransferablility

The Owner's IRA account will be 100% nonforfeitable at all times and will be
maintained for the exclusive benefit of the Owner and the beneficiaries named.
This IRA may not be attached or alienated except where permitted by law.

The Owner may not transfer ownership of any part or all of this IRA at any time,
or pledge any part of it or use any part of it as collateral.

Rollovers

The Owner may make rollover premium purchase payments under the IRA as permitted
by  Section 402(c), 402(e)(6), 403(a) (4), 403(b) (8), 403(b)(10) or 408(d) (3).
The Insurer may require that the Owner furnish documentation that a  rollover
premium purchase payment qualifies as a rollover under the Code.

Simplified Employee Pensions

This IRA will accept premium purchase payments made on behalf of the Owner by
the Owner's employer pursuant to a simplified employee pension plan ("SEP")
under Code Section 408(k).

GA-RA-1009-12/98

<PAGE>

Minimum Distribution Rules

(a) IRA required minimum annual distributions must commence to the Owner no
    later than April 1st of the calendar year following the calendar year in
    which the Owner attains age 70 1/2. The method of distribution elected must
    insure that the entire interest of the Owner must be distributed by that
    date. Alternatively, the distribution method elected must commence by that
    date and provide that the Owner's  entire interest be distributed over a
    period not to exceed:

    (i)  the life expectancy of the Owner or the joint and last survivor
         expectancy of the Owner and the designated beneficiaries; or,

    (ii) a period certain not in excess of the life expectancy of the Owner or
         the joint and last survivor expectancy of the Owner and designated
         beneficiaries.

    All distributions made hereunder will be made in accordance with the
    requirements of section 401(a) (9) of the Code, including the incidental
    death benefit requirements of section 401(a) (9) (G) of the Code, and the
    regulations thereunder, including the minimum distribution incidental
    benefit requirement of section 1.401(a)(9)-2 of the Proposed Income Tax
    Regulations.

    In addition, payments must be either nonincreasing or they may increase
    only as provided in Q&A F-3 of section 1.401(a) (9)-1 of the Proposed Income
    Tax Regulations.

(b) All payments are to be made in equal annual installments, except where
    a cashout accelerates payment. There is no account balance, which would vary
    from year to year, as in a 408(a) IRA.

(c) Life expectancy is computed by use of the expected return multiples in
    Tables V and VI of section 1.72-9 of the Income Tax Regulations. Unless
    otherwise elected by the individual by the time distributions are required
    to begin, life expectancies will be recalculated annually. Such election
    will be irrevocable by the individual and will apply to all subsequent
    years. The life expectancy of non-spouse beneficiary may not be
    recalculated. Instead, life expectancy will be calculated using the attained
    age of such beneficiary during the calendar year in which the beneficiary
    attains age 70 1/2, and payments for subsequent years will be calculated
    based on such life expectancy reduced by one for each calendar year which
    has elapsed since the calendar year life expectancy was first calculated.

(d) In the event the Owner dies before distribution of his or her interest
    commences under this IRA, 100% of the balance under the IRA will be
    distributed to the beneficiaries named. Distribution will be completed no
    later than the last day of the calendar year in which the fifth anniversary
    of the Owner's death occurs. If the individual's interest is payable to a
    designated beneficiary, then the entire interest of the individual may be
    distributed over the life or over a period certain not greater than the life
    expectancy of the designated beneficiary commencing on or before December 31
    of the calendar year immediately following the calendar year in which the
    individual died. The designated beneficiary may elect at any time to receive
    greater payments.

(e) In the event the Owner dies after the commencement of benefits to him under
    this IRA, distribution of the remaining benefits under the IRA will be made
    to the beneficiaries named in a method at least as rapid as that in effect
    as of the date of the Owner's death.

(f) The surviving spouse may elect to delay commencement of required
    distributions until the December 31st of the calendar year in which the
    deceased Owner would have attained age 70 1/2. Alternatively, the surviving
    spouse may elect to rollover the entire balance of the deceased Owner's IRA
    to his or her own IRA. If the designated beneficiary is the Owner's
    surviving spouse, the spouse may treat the Contract as  his or her own IRA.
    This election will be deemed to have been made if such surviving spouse
    makes a regular IRA contribution to the Contract, makes a rollover to or
    from such Contract, or fails to elect any of the above provisions.

GA-RA-1009-12/98                                     2

<PAGE>

   Life expectancy is computed by use of the expected return multiples in
   Tables V and VI of section 1.72-9 of the Income Tax Regulations. For purposes
   of distributions beginning after the individual's death, unless otherwise
   elected by the surviving spouse by the time distributions are required to
   begin, life expectancies will be recalculated annually.

   Such election shall be irrevocable by the surviving spouse and shall apply
   to all subsequent years. In the case of any other designated beneficiary,
   life expectancies shall be calculated using the attained age of such
   beneficiary  during the calendar year in which distributions are required to
   begin pursuant to this section, and payments for any subsequent calendar year
   shall be calculated based on such life expectancy reduced by one for each
   calendar year which has elapsed since the calendar year life expectancy was
   first calculated.

   Distributions under this section are considered to have begun if
   distributions are made on account of the  individual reaching his
   or her required beginning date or if prior to the required beginning date
   distributions irrevocably commence to an individual over
   a period permitted and in an annuity form acceptable under section 1.401(a)
   (9) of the Regulations.

(g) The designated beneficiary may elect to receive greater payments than
    those required under this section. If there is more
    than one beneficiary, the designated beneficiary shall be the person with
    the shortest life  expectancy for the purposes of
    determining the distribution period.

(h) For purposes of this section, any amounts paid to a minor child of the
    Owner will be treated as having been paid to the
    surviving spouse if the remainder of the IRA is payable to the surviving
    spouse when the child attains the age of maturity.

Reports

The issuer of an individual retirement annuity shall furnish annual calendar
year reports concerning the status of the annuity.

  President /s/ Barnett Chernow          Secretary /s/ Myles R. Tashman

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                  Customer Service Center
                  1475 Dunwoody Drive
                  West Chester, PA 19380
                  1-800-366-0066

GA-RA-1009-12/98                                     3|||GOLDEN
   ||||AMERICAN                                  ROTH INDIVIDUAL
  |||||LIFE INSURANCE                            RETIREMENT ANNUITY
    |||COMPANY                                   RIDER

Golden American is a stock company domiciled in  Delaware.

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The following language amends and takes precedence over contrary language in the
Contract to which it is attached.

All references in this rider to:

     IRC or Code means the Internal Revenue Code of 1986 as amended and all
     rules and regulations thereunder. Contract means the policy, certificate or
     contract to which this rider is attached. Owner means the person ("insured"
     or "annuitant") covered by the contract.

1.  This Contract may not be transferred, sold, assigned, discounted or pledged
    as collateral:
    (a)  for a loan;
    (b)  as security for the performance of an obligation; or
    (c)  for any other purpose;
    to any person other than to us under surrender or settlement.

2.  The premiums applicable to this Contract will be applied to accumulate a
    retirement saving fund for the annuitant/Owner.

3. All contributions  shall be in cash and the total of all contributions to all
   of your Roth IRAs for any  taxable  year  shall not exceed the excess of (a)
   the lesser of $2,000 or 100% of your compensation over (b) the total amount
   of contributions you have made to your other non-Roth IRAs, except in the
   case of a recharacterization, or a qualified  rollover contribution which
   meets the requirements of IRC Section 408(d)(3) and which is:(a) from another
   ROTH IRA [as defined in IRC Section 408A(b)]; (b) from an individual
   retirement account [as defined in IRC Section 408(a)]; or (c) from an
   individual retirement annuity [as defined in IRC Section 408(b)]..

     Subject to the coordinated  IRA  contribution  limit, if you are also
     purchasing another ROTH IRA for your spouse, contributions to both ROTH
     IRAs cannot exceed $4,000, or 100% of your and your spouse's compensation,
     if less.

4.   You may make the maximum contribution  described above if (a) you are a
     joint tax filer and your modified adjusted gross income is  $150,000 or
     less; or (b) you are a single tax filer and your modified adjusted  gross
     income is $95,000 or less.

     The contribution  limit is  reduced if your modified adjusted gross income
     exceeds a fixed amount. If you are a joint tax filer, the "fixed amount" is
     $150,000 and the contribution limit is reduced by 20% of the excess of your
     modified  adjusted  gross  income  over  $150,000.  If you are a single tax
     filer, the fixed amount is $95,000 and  contribution limit is reduced by
     13.3% of the excess of your modified adjusted gross income over $95,000.

     A joint tax filer with a modified adjusted gross income of $160,000 or a
     single tax filer with a modified  adjusted  gross  income of  $110,000
     will not be able to contribute to a ROTH IRA for that taxable year.

     Any refund of premiums  (other than those  attributable to excess
     contributions)  will be applied before the close of the calendar
     year following the year of the refund.  Any such refund will be applied
     towards the payment of future  premiums or the purchase of
     additional benefits.

GA-RA-1038 (03/01)

<PAGE>

5.   A rollover from a non-Roth IRA cannot be made to this Roth IRA if, for
     the year the amount is distributed from the non-Roth IRA, (i) the
     taxpayer's modified adjusted gross income for the taxable year in which
     the rollover is to occur exceeds  $100,000; or (ii) the taxpayer is a
     married individual filing a separate return.

6.  A regular contribution to a non-Roth IRA may be recharacterized as a
    regular contribution to a Roth IRA, pursuant to the rules in Section
    1.408A-5 of the Internal Revenue Code.

7.  Conversion of an individual retirement account or an individual
    retirement annuity to a ROTH IRA shall be treated as a distribution
    from an individual retirement plan (other than a ROTH IRA) maintained
    for the benefit of an individual  which is contributed to a ROTH IRA
    maintained for the benefit of such individual in a rollover contribution
    qualifying under IRC Section 408(d)(3).

8.  An individual's  modified adjusted gross income for a taxable year is
    defined in Section 408A(c)(3)(C)(i) of the Internal Revenue Code and does
    not include any amount included in adjusted gross income as a result of a
    rollover  from a  non-Roth  IRA (a "conversion")

9.  No contributions  will be accepted  under a SIMPLE IRA Plan  established
    by any employer pursuant to Section 408(p).  Also, no transfer or rollover
    of funds attributable to contributions made by a  particular employer under
    its SIMPLE IRA Plan will be accepted from a SIMPLE IRA, that is, an IRA used
    in conjunction with a SIMPLE IRA Plan, prior to the expiration of the 2-year
    period beginning on the date the individual first participated in that
    employer's SIMPLE IRA Plan.

10  All distributions made under this Contract, after the Owner's death,
    shall be made in accordance  with the  requirements of IRC Section 401(a)(9)
    including any regulations under that Section. The above Section and
    regulations are incorporated by reference.

    No amount is required to be distributed prior to the death of the individual
    for whose benefit the contract was originally established.

11. No provision of this Contract or any supplementary contract issued upon
    the death of the Owner in exchange for this Contract will apply where it
    permits or provides for settlement of such amount in any manner other than a
    complete distribution  of the Owner's entire interest by December 31 of the
    calendar year containing the fifth anniversary of the Owner's death, except
    to the extent that:

    (a)  If the Owner's interest is payable to a designated  beneficiary,
         then the entire interest of the Owner may be distributed over the life
         of such beneficiary, or over a period not extending beyond the life
         expectancy of such designated beneficiary, provided that distributions
         start by December 31st of the year following the year of the Owner's
         death. If the beneficiary is the Owner's surviving spouse, distribution
         is not required to begin  before  December  31st of the year in which
         the Owner would have turned 70 1/2.

         Payments made under (a) above must be made at intervals of no longer
         than 1 year and must be either non-increasing or increasing as provided
         in Q&A F-3 of section 1.401 (a) (9)-1 of the proposed regulations.

    (b)  If the  designated  beneficiary  is the Owner's  surviving  spouse,
         the spouse may treat the  Contract as his or her own Roth
         IRA.  This election will be deemed to have been made if the spouse:

         (i)      makes a regular IRA contribution to the Contract;
         (ii)     makes a rollover to or from such Contract;
         (iii)    fails to elect either of the provisions in Sections 11 or
                  11(a) above.

GA-RA-1038 (03/01)

<PAGE>

12. Life  expectancy  is computed by use of the expected return multiples in
    Table V of Section  1.72-9 of the Treasury Regulations. For purposes of
    distributions beginning after the Owner's death, unless otherwise elected by
    the surviving spouse by the time distributions are required to begin, life
    expectancies shall be recalculated annually. An election not to recalculate
    shall be irrevocable by the surviving spouse and shall apply to all
    subsequent years.

     The life expectancy of a non-spouse  beneficiary shall be calculated
     using the attained age of such  beneficiary during the calendar year in
     which distributions are required to begin pursuant to this section, and
     payments for any subsequent calendar year shall be calculated based on such
     life expectancy  reduced by one for each calendar year which has elapsed
     since the calendar year life expectancy was first calculated.

13.   For purposes of the rules governing Roth IRAs, "Compensation" includes
      wages, salaries, professional fees, or other amounts derived from or
      received for personal services actually rendered (including, but not
      limited to commissions paid salesmen, compensation  for services on the
      basis of a percentage  of profits, commissions on insurance premiums,
      tips and bonuses) and includes earned income, as defined in IRC Section
      401(c)(2) (reduced by the deduction the self-employed individual takes for
      contributions made to a self-employed  retirement plan). For purposes of
      this definition,  IRC Section 401(c)(2) shall be applied as if the term
      "trade" or "business", for purposes of IRC Section 1402, include service
      described in IRC subsection (c)(6).  In addition, "Compensation" includes
      any amount includible in the individual's gross income under IRC Section
      71 with respect to a divorce or separation instrument described in
      subparagraph (A) of Section 71(b)(2).  In the case of a married individual
      filing a joint return, the greater compensation of his or her spouse is
      treated as his or her own compensation, but only to the extent that such
      spouse's compensation is not being used for purposes of the spouse making
      a contribution to a Roth IRA or a nondeductible contribution to a non-Roth
      IRA

      "Compensation"  does not include amounts derived from or received as
      earnings or profits from property (including but not limited to interest
      and dividends), amounts not includible in gross income, or any amount
      received as a pension or annuity or as deferred compensation.

14.   This Contract  will be for the exclusive benefit of the Owner or his or
      her  beneficiary.  The entire interest of the Owner in this Contract will
      be nonforfeitable.

15.   We will furnish annual  calendar year reports concerning the status of
      this Contract, including information related to any distribution from the
      Contract.

16.  We may amend this Contract to conform to the  provisions of the IRC,
     Internal Revenue Regulations or published Internal Revenue Rulings.

      President /s/ Barnett Chernow       Secretary /s/ Myles R. Tashman

Customer Service Center
1475 Dunwoody Drive
West Chester, PA 19380
1-800-366-0066

GA-RA-1038 (03/01)

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