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                                                                 Exhibit (4)(b)

                      ML LIFE INSURANCE COMPANY OF NEW YORK

                    INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT

This endorsement is part of the Contract. The Contract, as amended, is intended
to qualify as an individual retirement annuity under Section 408(b) of the
Internal Revenue Code of 1986, as amended (the "Code"). The following provisions
replace any contrary provisions of the Contract:

1.    The Owner shall be the Annuitant. Any provision of the Contract that would
      allow joint ownership, or that would allow more than one person to share
      distributions, is deleted.

2.    The Contract is not transferable or assignable (other than pursuant to a
      divorce decree in accordance with applicable law) and is established for
      the exclusive benefit of the Owner and his or her Beneficiaries. It may
      not be sold, assigned, alienated or pledged as security for a loan or
      other obligation.

3.    The Owner's entire interest in the Contract shall be nonforfeitable.

4.    Premium payments shall be in cash. The following purchase payments shall
      be accepted as initial premiums under this Contract:

                  a.    rollover contributions described in Code Sections
                        402(c), 402(e)(b), 403(a)(4), 403(b)(8), 403(b)(10),
                        408(d)(3) and 457(e)(16);

                  b.    amounts transferred from another individual retirement
                        account or annuity; and

                  c.    contributions made pursuant to a Simplified Employee
                        Pension as provided in Code Section 408(k).

      Additional premium payments will be accepted but the amount paid for a
      calendar year cannot exceed the annual contribution limits specified in
      Code Section 408(b).

      The Owner must determine whether any premium payment qualifies as a
      permissible contribution subject to favorable tax treatment under the
      Code. The Owner must also determine whether such amount qualifies as a
      permissible rollover contribution for income tax purposes.

      No contributions will be accepted under a SIMPLE IRA plan established by
      any employer pursuant to Code 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.

5.    This Contract does not require fixed premium payments. Any refund of
      premiums (other than excess contributions) will be applied before the
      close of the calendar year following the year of the refund toward the
      payment of additional premiums or the purchase of additional benefits.

      Notwithstanding any provision of this Contract to the contrary, the
      distribution of the individual's interest in the Contract shall be made in
      accordance with the requirements of Code Section 408(b)(3) and the
      regulations thereunder, the provisions of which are herein incorporated by
      reference. If distributions are not made in the form of an annuity on an
      irrevocable basis (except for acceleration), then distribution of the
      interest in the Contract (as determined under section 11 below) must
      satisfy the requirements of Code Section 408(a)(6) and the regulations
      thereunder, rather than sections 8, 9, 10 and 12 below.

6.    If this Contract is used in conjunction with a SEP-IRA plan under Code
      Section 408(k), the annuity option tables attached to this endorsement
      shall be substituted for the tables set forth in the Contract.

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7.    The Annuity Date is the date the Owner's entire Contract Value will be
      distributed or commence to be distributed. The Annuity Date shall be no
      later than April 1 of the calendar year following the calendar year in
      which the Owner attains age 70-1/2, (the Required Beginning Date).

8.    Any amounts payable during the Owner's lifetime shall commence on or
      before the Annuity Date and shall be payable in substantially equal
      amounts, at least annually. Payment shall be made as follows:

                  a.    in a lump sum; or

                  b.    over the Owner's life; or

                  c.    over the lives of the Owner and his or her designated
                        Beneficiary; or

                  d.    over a period certain not exceeding the Owner's life
                        expectancy; or

                  e.    over a period certain not exceeding the joint and last
                        survivor life expectancy of the Owner and his or her
                        designated Beneficiary.

      If the Owner's entire interest is to be distributed in other than a lump
      sum, then the minimum amount to be distributed each year (commencing with
      the calendar year following the calendar year in which the Owner attains
      age 70-1/2 and each year thereafter) shall be determined in accordance
      with Code Section 408(b)(3) and the regulations thereunder, including the
      incidental death benefit requirement of Code Section 401(a)(9)(G), the
      regulations thereunder, and the minimum distribution incidental death
      benefit requirement of Q&A-2 of Temporary Income Tax Regulation Section
      1.401(a)(9)-6T. Payments must be either nonincreasing or may increase only
      as provided in Q&As-1 and -4 of Temporary Income Tax Regulation Section
      1.401(a)(9)-6T. It is the Owner's responsibility to make sure that the
      required minimum distribution is taken in a timely manner and that the
      correct amount is distributed.

      The distribution periods described in this Section 8 cannot exceed the
      periods specified in 1.401(a)(9)-6T of the Temporary Income Tax
      Regulations.

      The first required payment can be made as late as April 1 of the year
      following the year the individual attains age 70-1/2 and must be the
      payment that is required for one payment interval. The second payment need
      not be made until the end of the next payment interval.

9.    If the Owner dies after distribution of his or her interest has commenced,
      the remaining portion of such interest will continue to be distributed at
      least as rapidly as under the method of distribution being used prior to
      his or her death.

      If the Owner dies before required distributions commence, his or her
      entire interest will be distributed at least as rapidly as follows:

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

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

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                  in accordance with paragraph (c) below. If the surviving
                  spouse dies after required distributions commence to him or
                  her, any remaining interest will continue to be distributed
                  under the contract option chosen.

            c.    If there is no designated beneficiary, or if applicable by
                  operation of paragraph (a) or (b) above, the entire interest
                  will be distributed by the end of the calendar year containing
                  the fifth anniversary of the Owner's death (or of the spouse's
                  death in the case of the surviving spouse's death before
                  distributions are required to begin under paragraph (b)
                  above).

            d.    Life expectancy is determined using the Single Life Table in
                  Q&A-1 of 1.401(a)(9)-9 of the Income Tax Regulations. If
                  distributions are being made to a surviving spouse as the sole
                  designated beneficiary, such spouse's remaining life
                  expectancy for a year is the number in the Single Life Table
                  corresponding to such spouse's age in the year. In all other
                  cases, remaining life expectancy for a year is the number in
                  the Single Life Table corresponding to the beneficiary's age
                  in the year specified in paragraph (a) or (b) and reduced by 1
                  for each subsequent year.

10.   If the sole designated beneficiary is the individual's surviving spouse,
      the spouse may elect to treat the Contract as his or her own IRA. This
      election will be deemed to have been made if such surviving spouse makes a
      contribution to the Contract or fails to take required distributions as a
      beneficiary.

      If the Owner dies before his or her entire interest has been distributed,
      no additional premiums will be accepted under this policy after his or her
      death unless the Beneficiary is the Owner's surviving spouse.

11.   The "interest" in the Contract includes the amount of any outstanding
      rollover, transfer and recharacterization under Q&As-7 and -8 of 1.408-8
      of the Income Tax Regulations and the actuarial value of any other
      benefits provided under the IRA, such as guaranteed death benefits.

12.   For purposes of paragraph 9 above, required distributions are considered
      to commence on the Owner's Required Beginning Date or, if applicable, on
      the date distributions are required to begin to the surviving spouse under
      paragraph 9(b) above. However, if distributions start prior to the
      applicable date in the preceding sentence, on an irrevocable basis (except
      for acceleration) under an annuity contract meeting the requirements of
      1.401(a)(9)-6T of the Temporary Income Tax Regulations, then required
      distributions are considered to commence on the Annuity Date.

13.   This endorsement is intended to qualify the Contract under the provisions
      of Code Section 408 for federal income tax purposes. The provisions of the
      Contract in conjunction with the provisions of this endorsement are to be
      interpreted to maintain such qualification, notwithstanding any other
      provision to the contrary. We reserve the right to amend or modify the
      Contract or this endorsement to the extent necessary to comply with any
      law, regulation, ruling or other requirement necessary to establish or
      maintain the tax advantages available to an individual requirement annuity
      under Code Section 408(b) and any other applicable law. We will send you a
      copy of such amendment to this endorsement. The Owner is responsible for
      determining that premiums, distribution, and other transactions under the
      Contract comply with applicable laws.

14.   This endorsement is effective as of the Contract Date or, if later,
      January 1, 2002.

                                       ML LIFE INSURANCE COMPANY OF NEW YORK

                                       BY: /s/ Lori M. Salvo
                                          -------------------------------------
                                                       SECRETARY

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                                                                  Exhibit (4)(c)

                      ML LIFE INSURANCE COMPANY OF NEW YORK

                        TAX-SHELTERED ANNUITY ENDORSEMENT

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

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

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

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

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

4.    Any amount which becomes payable to you during your lifetime must begin on
      or before the Annuity Date and will be payable to you in substantially
      equal amounts, no less frequently than annually. Your entire interest in
      the Contract must be distributed under an Option described in paragraphs 5
      to 9 of this endorsement.

5.    Under "OPTION 1 - PAYMENTS OF A FIXED AMOUNT," the period over which
      annuity payments are made may not exceed your life expectancy, or the
      joint life expectancy of you and your designated Beneficiary, at the
      Annuity Date. If you die before the Annuity Date, the period may not
      exceed the life expectancy of your designated Beneficiary.

6.    Under "OPTION 2 - PAYMENTS FOR A FIXED PERIOD," the period may not exceed
      your life expectancy, or the joint life expectancy of you and your
      designated Beneficiary, at the Annuity Date. If you die before the Annuity
      Date, the period may not exceed the life expectancy of your designated
      Beneficiary.

7.    Under "OPTION 4 - LIFE ANNUITY WITH PAYMENTS GUARANTEED FOR 10 OR 20
      YEARS," the guaranteed period selected may not exceed your life
      expectancy, or the joint life expectancy of you and your designated
      Beneficiary, at the Annuity Date. If you die before the Annuity Date, the
      guaranteed period selected may not exceed the life expectancy of your
      designated Beneficiary.

8.    Under "OPTION 5 - LIFE ANNUITY WITH GUARANTEED RETURN OF CONTRACT VALUE,"
      the period required for distribution of the Contract Value applied under
      this option may not exceed your life expectancy, or the joint life
      expectancy of you and your designated Beneficiary, at the Annuity Date. If
      you die before the Annuity Date, the period required for distribution of
      such Contract Value may not exceed the life expectancy of your designated
      Beneficiary.

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9.    If "OPTION 6 - JOINT AND SURVIVOR LIFE ANNUITY" is chosen, the second
      person must be your spouse, if you have a spouse. If you die before the
      Annuity Date, Option 6 is not available to your Beneficiary.

10.   If you die after distribution of your interest has begun, the remaining
      portion of such interest will continue to be distributed at least as
      rapidly as under the method of distribution being used immediately
      preceding your death.

      If you die before distribution has begun, the entire interest will be
      distributed no later than December 31 of the calendar year in which the
      fifth anniversary of your death occurs. However, proceeds which are
      payable to a named Beneficiary who is a natural person may be distributed
      in substantially equal installments over the lifetime of the Beneficiary
      or over a period certain not exceeding the life expectancy of the
      Beneficiary, provided such distribution commences not later than December
      31 of the calendar year following the calendar year in which your death
      occurred.

      If you die before distribution of your interest has begun and your
      Beneficiary is your surviving spouse, your surviving spouse may elect not
      later than December 31 of the calendar year in which the fifth anniversary
      of your death occurs to receive equal or substantially equal payments over
      his or her life or life expectancy commencing at any date prior to the
      date on which you would have attained age 70-1/2. Payments will be
      calculated in accordance with Code Section 403(b)(10) and the regulations
      thereunder. For the purposes of this requirement, any amount paid to your
      child shall be treated as if it had been paid to your surviving spouse if
      the remainder of the interest becomes payable to your surviving spouse
      when the child reaches the age of majority.

11.   For purposes of the foregoing provisions, life expectancy and joint and
      last survivor expectancy shall be determined by use of the expected return
      multiples in Tables V and VI of Treasury Regulation Section 1.72-9 in
      accordance with Code Section 403(b)(10) and the regulations thereunder. In
      the case of distributions under paragraphs 5 to 9 of this endorsement,
      your life expectancy or, if applicable, the joint and last survivor
      expectancy of you and your Beneficiary, will be initially determined on
      the basis of attained ages in the year you reach 70-1/2. In the case of
      distributions under paragraph 10 of this endorsement, life expectancy
      shall be initially determined on the basis of the Beneficiary's attained
      age in the year distributions are required to commence. Unless you (or
      your spouse) elect otherwise prior to the date distributions are required
      to commence, your life expectancy and, if applicable, your spouse's life
      expectancy shall be recalculated annually based on attained ages in the
      year for which the required distribution is being determined. The life
      expectancy of a nonspouse Beneficiary shall not be recalculated.

      In the case of a distribution other than in the form of life income or
      joint life income, the annual distribution required to be made by the
      Required Beginning Date is for the calendar year in which the Owner
      reaches age 70-1/2. Annual payments for subsequent years, including the
      year in which the Required Beginning Date occurs, must be made by December
      31 of the year. The amount distributed for each year shall equal or exceed
      the Contract Value as of the close of business on December 31 of the
      preceding year, divided by the applicable life expectancy or joint and
      last survivor expectancy.

12.   Distributions from the Contract attributable to contributions made
      pursuant to a salary reduction agreement may be made only (1) after you
      attain age 59-1/2; (2) upon separation from service; (3) upon death or
      disability; or, (4) for an amount not greater than the total of such
      contributions in the case of hardship. Any withdrawal from the Contract
      shall effect a surrender of the Contract to the extent of such withdrawal.
      Any premium payments thereafter may be made only with our consent.

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13.   You, your spouse, or your former spouse who is the alternate payee under a
      Qualified Domestic Relations Order ("Distributee"), may elect to have any
      portion of an eligible rollover distribution paid directly to an eligible
      retirement plan. This is called a direct rollover. An eligible rollover
      distribution ("Distribution") is any distribution unless it is:

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

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

      (c)   Any part of a distribution that is not includible in income; or

      (d)   Any hardship distribution described in Code Section 403(b)(11)(B).

      An eligible retirement plan is a Code Section 403(b) annuity or an
      individual retirement plan as defined in Code Section 7701(a)(37) ("IRA")
      that accepts Distributions. However, in the case of a Distribution to the
      surviving spouse, an eligible retirement plan is an IRA.

14.   We reserve the right to amend or modify the Contract or this endorsement
      to the extent necessary to comply with any law, regulations, ruling or
      other requirement necessary to establish or maintain the tax advantages,
      protections or benefits available to a tax-sheltered annuity under Code
      Section 403(b) and any other applicable law. You are responsible for
      determining that premiums, distributions and other transactions under the
      Contract comply with applicable law.

This endorsement controls over any contrary provisions of the Contract.

                                      ML LIFE INSURANCE COMPANY OF NEW YORK

                                      BY: /s/ Lori M. Salvo
                                         --------------------------------------
                                                      SECRETARY

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