Document:

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                                                                   Ex (4)(b)(ii)
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                     GE LIFE AND ANNUITY ASSURANCE COMPANY
                         ROTH IRA ANNUITY ENDORSEMENT

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The policy or contract ("Contract") to which this Endorsement is attached is
issued as a Roth individual retirement annuity ("Roth IRA") described in Section
408A of the Internal Revenue Code of 1986 and applicable regulations (the
"Code"), and all provisions of the Contract, as endorsed, shall be interpreted
in accordance with the requirements of the Code applicable to Roth IRAs.
Notwithstanding any provision contained therein to the contrary, the Contract to
which this Endorsement is attached is amended as follows;

Article 1 - OWNER AND ANNUITANT

The Owner must be the sole Owner of the Contract. Also, the Owner and the
Annuitant must be the same individual. A Joint Owner or Contingent Annuitant
cannot be named. Also, except as otherwise permitted under the Code, neither the
Owner nor the Annuitant can be changed. Furthermore, all distributions made
while the Owner is alive must be made to the Owner.

Article 2 - JOINT ANNUITANT

All payments made under a joint and survivor optional payment plan after the
Owner's death while the Joint Annuitant is alive must be made to the Joint
Annuitant.

Article 3 - NONTRANSFERRABLE AND NONFORFEITABLE

The Contract is established for the exclusive benefit of the Owner and his or
her beneficiaries. The interest of the Owner in this Contract is
nontransferrable and, except as provided by law, is nonforfeitable. In
particular, the Contract may not be sold, assigned, discounted, or pledged as
collateral for a loan or as security for the performance of an obligation or for
any other purpose to anyone other than to the Company.

Article 4 - PREMIUM PAYMENTS

     (a)  Maximum Permissible Amount

Except in the case of a "qualified rollover contribution" or a
"recharacterization" (as defined below), no contribution will be accepted unless
it is in cash and the total of such contributions to all the individual's Roth
IRAs for a taxable year does not exceed $2,000 or the Owner's compensation, if
less, for that taxable year. The contribution described in the previous sentence
that may not exceed the lesser of $2,000 or the Owner's compensation is referred
to as a "regular contribution". A "qualified rollover contribution" is a
rollover contribution that meets the requirements of Section 408(d)(3) of the
Code, except the one-rollover-per-year rule of Section 408(d)(3) of the Code
does not apply if the rollover contribution is from an IRA other than a Roth IRA
(a "nonRoth IRA"). Contributions may be limited as provided below.

     (b)  Regular Contribution Limit

The $2,000 limit on regular contributions described in subsection (a) above is
gradually reduced to $0 between certain levels of modified adjusted gross income
("modified AGI", as defined below). For a single Owner or Head of Household, the
$2,000 annual regular contribution is phased out between modified AGI of $95,000
and $110,000; for a married Owner who files jointly or qualifying widow(er),
between modified AGI of $150,000 and $160,000; and for a married Owner who files
separately, between $0 and $10,000.

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                                       2

If the Individual's modified AGI for a taxable year is in the phase-out range,
the maximum regular contribution determined under this table for that taxable
year is rounded up to the next multiple of $10 and is not reduced below $200.

If the individual makes regular contributions to both Roth and nonRoth IRAs for
a tax year, the maximum regular contribution that can be made to all the
individual's Roth IRAs for that taxable year is reduced by the regular
contribution made to the individual's nonRoth IRAs for the taxable year.

     (c)  Qualified Rollover Contribution Limit

A rollover from a nonRoth IRA cannot be made to this Roth IRA if, for the year
the amount is distributed from the nonRoth IRA, (i) the Owner is married and
files a separate return, (ii) the Owner is not married and has modified AGI in
excess of $100,000, or (iii) the Owner is married and together the Owner and the
Owner's spouse have modified AGI in excess of $100,000. For purposes of the
preceding sentence, a husband and wife are not treated as married for a taxable
year if they have lived apart at all times during that taxable year and file
separate returns for the taxable year.

     (d)  SIMPLE IRA Limits

No contribution will be accepted under a SIMPLE IRA Plan established by any
employer pursuant to Section 408(p) of the Code. 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.

     (e)  Recharacterizations

A regular contribution to a nonRoth IRA may be recharacterized pursuant to the
rules in Section 408A(d)(6) of the Code and applicable regulations as a regular
contribution to this Roth IRA, subject to the limits in (b) above.

     (f)  Modified AGI

For purposes of (b) and (c) above, the Owner's modified AGI for a taxable year
is defined in Section 408A(c)(3) of the Code and does not include any amount
included in adjusted gross income as a result of a rollover from a nonRoth IRA
(a "conversion").

     (g)  Compensation

For purposes of Article 4(a), compensation is defined as 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 section 401(c)(2) (reduced by the deduction the employed
individual takes for contributions made to a self-employed retirement plan). For
purposes of this definition, section 401(c)(2) shall be applied as if the term
trade or business for purposes of section 1402 included service described in
subsection (c)(6). Compensation does not include amounts derived from or
received as earnings or profits from property (including but not limited to
interest and dividends) or amounts not includible in gross income. Compensation
also does not include any amount received as a pension or annuity or as deferred
compensation. The term "compensation" shall include any amount includible in the
individual's gross income under 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 deductible contribution to a
nonRoth IRA.
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     (h)  Application Of Refund Premiums

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, toward the payment of future premiums or the purchase of additional
benefits.

     (i)  Minimum Premium Amount

Except in the case of a single premium Contract, no premium payment subsequent
to the initial premium payment will be accepted unless it is equal to at least
$50. In the case of a single premium Contract, no premiums or contributions will
be accepted after the Policy Date specified in the Contract.

Article 5 - DISTRIBUTIONS DURING OWNER'S LIFE

No amount is required to be distributed prior to the death of the Owner.

Article 6 - DISTRIBUTIONS AFTER OWNER'S DEATH

Upon the death of the Owner, the Owner's entire interest will be distributed by
December 31 of the calendar year containing the fifth anniversary of the Owner's
death, except:

     (a)  if the interest is payable to an individual who is the Owner's
          designated beneficiary, (within the meaning of Section 401(a)(9) of
          the Code) and the designated beneficiary elects to receive the entire
          interest over the life of the designated beneficiary or over a period
          not extending beyond 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 Owner died; or

     (b)  if the designated beneficiary is the Owner's surviving spouse, and the
          surviving spouse elects to receive the entire interest over the life
          of the surviving spouse or over a period not extending beyond the life
          expectancy of the surviving spouse, commencing at any date on or
          before the later of:

          (i)  December 31 of the calendar year immediately following the
               calendar year in which the Owner died, or

          (ii) December 31 of the calendar year in which the Owner would have
               attained age 70 1/2.

          If the surviving spouse dies before distributions begin, the
          limitations of this Article 6 (without regard to this subsection (b))
          of this Endorsement will be applied as if the surviving spouse were
          the Owner.

          An irrevocable election of the method of distribution by a designated
          beneficiary who is the surviving spouse must be made no later than the
          earlier of December 31 of the calendar year containing the fifth
          anniversary of the Owner's death or the date distributions are
          required to begin pursuant to this paragraph (b).

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          If the designated beneficiary is the Owner's surviving spouse, the
          spouse may irrevocably elect to treat the Contract as his or her own
          Roth IRA. This election will be deemed to have been made if such
          surviving spouse, subject to the requirements of Article 4 of this
          Endorsement:

          (i)  makes a regular contribution to the Contract;

          (ii) makes a rollover to or from the Contract; or

          (iii) fails to elect that his or her interest will be distributed in
                accordance with one of the preceding provisions of this
                paragraph (b).

An irrevocable election of the method of distribution by a designated
beneficiary who is not the surviving spouse must be made no later than December
31 of the calendar year immediately following the calendar year in which the
Owner died. If no such election is made, the entire interest will be distributed
by December 31 of the calendar year containing the fifth anniversary of the
Owner's death.

     (c)  Payments required under (a), (b)(i) or (b)(ii) above must be made at
          intervals of no longer than 1 year and must be either nonincreasing or
          increasing as provided in Q&A F-3 of section 1.401(a)(9) of the
          Proposed Income Tax Regulations.

Article 7 - LIFE EXPECTANCY CALCULATIONS

Life Expectancy is computed by use of the expected return multiples in Tables V
of Section 1.72-9 of the Income Tax Regulations.

The Life expectancy of a designated who is the Owner's surviving spouse shall
not be recalculated unless permitted by applicable law and by the Company and
provided that annual recalculation is elected at the time distributions are
required by the surviving spouse. Such an election shall be irrevocable as to
the surviving spouse, and will apply to all subsequent years.

The life expectancy of a non-spouse designated beneficiary (a) may not be
recalculated, and (b) shall be calculated using the attained age of such
designated beneficiary during the calendar year in which distributions are
required to begin pursuant to this Endorsement. Payments for any subsequent
calendar year will be calculated based on such life expectancy reduced by one
for each calendar year which has elapsed since the calendar year in which life
expectancy was first calculated.

Article 8 - OPTIONAL PAYMENT PLANS

All Optional Payment Plans under the Contract must meet the requirements
applicable to Roth IRAs under the Code. The provisions of this Endorsement
reflecting the requirements applicable to Roth IRAs override any Optional
Payment Plan provision inconsistent with such requirements.

Article 9 - ANNUAL REPORTS

The Company will furnish annual calendar year reports concerning the status of
this Contract.
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Article 10 - CODE REQUIREMENTS

The provisions of this Endorsement are intended to comply with the requirements
applicable to Roth IRAs. The Company reserves the right to amend the Contract
and this Endorsement from time to time, without the Owners consent, when such
amendment is necessary to assure continued compliance with the requirements of
Section 408A of the Code (and any predecessor provision) as in effect from time
to time. The Owner has the right to refuse to accept any such amendment;
however, we shall not be held liable for any tax consequences incurred by the
Owner as a result of such refusal.

For GE LIFE AND ANNUITY ASSURANCE COMPANY

                          /s/ Pamela S. Schutz

                                Pamela S. Schutz
                                President

                                       5<PAGE>

                                                                   Ex(4)(b)(iii)

                     GE LIFE AND ANNUITY ASSURANCE COMPANY
                      SECTION 403(b) ANNUITY ENDORSEMENT

The Contract to which this endorsement is attached is intended to qualify as an
annuity described in Section 403(b) of the Internal Revenue Code of 1986, as
amended (the "Code"), and all provisions shall be interpreted in accordance with
said Code Section. Notwithstanding any provision contained in the Contract to
the contrary, the Contract to which this endorsement is attached is amended as
follows:

Article 1 - Owner and Annuitant

The Owner must be either a "participant" or a "beneficiary". The term
"beneficiary" means any person who is a beneficiary under this Contract, or
under a Section 403(b) annuity contract or custodial account that provides the
premium for this Contract in accordance with Article 4 below. A "participant" is
an individual Owner who is not a beneficiary.

The Contract is established for the exclusive benefit of the Owner and his or
her beneficiaries. Except in the case of beneficiaries, joint ownership of this
Contract is prohibited and the Owner shall also be the sole Annuitant or, if a
joint and survivor annuity payment option has been selected, one of the joint
Annuitants.

Article 2 - Nontransferable and Nonforfeitable

The interest of the Owner in this Contract is nontransferable within the meaning
of Code Section 401(g) and is nonforfeitable. In particular, except as otherwise
provided by law, this Contract may not be sold, assigned, discounted, or pledged
as collateral for a loan or as security for the performance of any obligation or
for any other purpose, to any person other than the Company.

Article 3 - Unisex Rates

All references to the Annuitant's gender (with respect to rates), in the
Contract, are deleted.

Article 4 - Premium Payments

Premium payments made by the Owner's employer will not be accepted under the
Contract. All premium payments must be rollover contributions defined in Code
Sections 403(b)(8) and 408(d)(3), or non-taxable transfers from another contract
qualifying under Code Section 403(b) or from a custodial account qualifying
under Code Section 403(b)(7).

If, in any calendar year in which premium payments are received from any Section
403(b) annuity contract or custodial account to which elective deferrals had
been made for such year, the participant's elective deferrals contributed to any
plan or contract exceed the maximum dollar amount permitted under Section 402(g)
of the Code, the amount of any such excess allocated to the Contract by the
participant for the calendar year in accordance with Code Section
402(g)(2)(A)(i) shall be distributed to the participant no later than April 15
of the next following calendar year.

If, in any year (i) premium payments are received on or before March 1 from any
Section 403(b) annuity contract or custodial account to which elective deferrals
had been made for the immediately preceding calendar year, and (ii) the
participant's elective deferrals contributed to any plan or contract exceed the
maximum dollar amount permitted under Section 402(g) of the Code for such
preceding year, the amount of any such excess allocated to the Contract by the
participant for the immediately preceding calendar year in accordance with Code
Section 402(g)(2)(A)(i) shall be distributed to the participant no later than
April 15 of the calendar year in which such premium payments are received.
<PAGE>

Any amount to be distributed from the Contract for any calendar year in
accordance with the foregoing provisions of this Article 4 shall be adjusted to
reflect gain or loss during such calendar year considered allocable to the
excess deferrals to be distributed, but not including gain or loss occurring
after the end of such calendar year. For this purpose, the gain or loss
considered allocable to an excess deferral shall equal the actual net gain or
loss for the calendar year in the portion of the Contract attributable to the
excess deferral.

If the participant fails to notify us, in a notarized writing received not later
than March 1 following the close of the calendar year, of the amount of excess
deferrals allocated to the Contract, the participant shall be deemed to have
notified us that the no excess deferrals (since no elective deferrals were
actually contributed to the Contract) are to be allocated to the Contract for
the calendar year.

By restricting premium payments to rollover contributions and direct transfers
and providing for the distribution of excess deferrals when elective deferrals
are included in such amounts this Contract precludes excess deferrals under
Section 402(g) of the Code.

Article 5 - Required Minimum Distributions Generally

The Owner's entire interest in this Contract shall be distributed as required
under Code Section 403(b)(10), including the requirement that payments to
persons other than the Owner be incidental.

Article 6 - Required Beginning Date

The term "required beginning date" means April 1 of the calendar year following
the later of (1) the calendar year in which the participant attains age 70 1/2
or (2) the calendar year in which the participant retires.

Article 7 - Distributions During Participant's Life

The participant's entire interest in this Contract (except for amounts
accumulated prior to January 1, 1987) will be distributed no later than the
required beginning date, or shall commence to be distributed, beginning no later
than the required beginning date, (a) over the life of the participant, or the
lives of the participant and his or her Designated Beneficiary (within the
meaning of Code Section 401(a)(9), or (b) over a period certain not extending
beyond the life expectancy of the participant or the joint and last survivor
expectancy of the participant and his or her Designated Beneficiary.

The amount to be distributed each year, beginning with the first calendar year
for which distributions are required and then for each succeeding calendar year,
shall not be less than the quotient obtained by dividing the participant's
(post-December 31, 1986) interest (determined as of the December 31 of the year
immediately preceding the first calendar year for which distributions are
required and then as of the end of each succeeding year), by the applicable life
expectancy, determined under Article 10 below.

If an amount is distributed in the year containing the required beginning date
to satisfy the required minimum distribution for the first year for which
distributions are required, such amount shall be added to the participant's
interest (determined as of December 31 of the immediately preceding year) to
derive the participant's interest for purposes of computing the required minimum
distribution for the year containing the required beginning date.

Article 8 - Distributions Upon Participant's Death

If the participant dies on or after the required beginning date (or after
distributions have begun as irrevocable annuity payments), the remaining portion
of the participant's interest (if any) shall be distributed at least as rapidly
as under the method of distribution in effect as of the participant's death.

If this Contract was issued to one or more beneficiaries, they shall continue to
receive distributions under this Contract under a method at least as rapid as
that under which distributions were required to have been received under the
Section 403(b) annuity contract or custodial account providing the premium for
this Contract.
<PAGE>

If the participant dies before the required beginning date and an irrevocable
annuity distribution has not begun, the participant's entire interest will be
distributed by December 31 of the calendar year containing the fifth anniversary
of the participant's death, except to the extent that the participant has
designated a beneficiary who elects to receive the entire interest over life or
over a period not extending beyond his or her life expectancy, in accordance
with paragraphs (A) or (B) below:

     (A)  commencing on or before December 31 of the calendar year immediately
          following the calendar year in which the participant died; or

     (B)  if the Designated Beneficiary is the participant's surviving spouse,
          commencing at any date on or before the later of:

          (i)  December 31 of the calendar year immediately following the
               calendar year in which the participant died; and

          (ii) December 31 of the calendar year in which the participant would
               have attained age 70 1/2.

The amount to be distributed each year, beginning with the first calendar year
for which distributions are required and then for each succeeding calendar year,
shall not be less than the quotient obtained by dividing the beneficiary's
interest, by the applicable life expectancy, determined under Article 10 below.

If the surviving spouse dies before distributions began, the limitations of this
Article 8 (without regard to this paragraph (B)) will be applied as if the
surviving spouse were the participant.

If the Designated Beneficiary is the participant's surviving spouse, he or she
may treat the Contract as his or her Section 403(b) annuity contract. This
election will be deemed to have been made if the surviving spouse makes a
rollover to or from the Contract, or fails to elect any of the above provisions.

Article 9 - Distributions Under Contract Issued to Beneficiaries After
Employee's Death

Unless Article 8 applies, each beneficiary's entire interest will be distributed
by December 31 of the calendar year containing the fifth anniversary of the
death of the employee (within the meaning of Code Section 403(b)(1)(A)) from
whom the beneficiary directly or indirectly obtained their interest in the
Section 403(b) annuity contract or custodial account providing the premium for
this Contract, except that the beneficiary may elect to receive the entire
interest over life or over a period not extending beyond his or her life
expectancy:

     (A)  commencing on or before December 31 of the calendar year immediately
          following the calendar year in which the employee died; or

     (B)  if the beneficiary is the employee's surviving spouse, commencing at
          any date on or before the later of:

          (i)  December 31 of the calendar year immediately following the
               calendar year in which the employee died; and

          (ii) December 31 of the calendar year in which the employee would have
               attained age 70 1/2.

The amount to be distributed each year, beginning with the first calendar year
for which distributions are required and then for each succeeding calendar year,
shall not be less than the quotient obtained by dividing the beneficiary's
interest, by the applicable life expectancy, determined under Article 10 below.

If a beneficiary who is a surviving spouse dies before distributions began, the
limitations of this Article 8 (without regard to this paragraph (B)) will be
applied as if the beneficiary were the employee.

If the Designated Beneficiary is the employee's surviving spouse, he or she may
treat the Contract as his or her Section 403(b) annuity contract. This election
will be deemed to have been made if the surviving spouse makes a rollover to or
from the Contract, or fails to elect any of the above provisions.
<PAGE>

Article 10 - Life Expectancy Calculations

Life expectancy is computed using the expected return multiples in Tables V and
VI of Income Tax Regulation 1.72-9 and, if applicable, the divisors or
applicable percentages determined from the tables set forth in Q&A-4 through
Q&A-6 of Section 1.401(a)(9)-2 of the Proposed Income Tax Regulations.

Unless otherwise elected by the participant by the time distributions are
required to begin, life expectancy shall be recalculated annually. Such election
shall be irrevocable as to the participant and surviving spouse, and will apply
to all subsequent years.

Life expectancy of a non-spouse Designated Beneficiary may not be recalculated.
Instead, life expectancy will be calculated using the attained age of such
Designated Beneficiary during the calendar year for which distributions are
required to begin. Payments for any subsequent calendar year 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.

Article 11 - Annuity Options

All annuity payment options under this Contract must meet the requirements of
Code Section 403(b)(10), including the requirement that payments to persons
other than the Owner are incidental. The provisions of this endorsement
reflecting the requirements of Sections 401(a)(9) and 403(b)(10) of the Code
override any annuity payment option, systematic withdrawal plan, or settlement
option which is inconsistent with such requirements.

If a guaranteed period of payments is chosen under an annuity option, the length
of the period must not exceed the shorter of (1) the Owner's life expectancy, or
if a joint Annuitant is named, the joint and last survivor expectancy of the
Owner and the joint Annuitant, and, (2) if applicable, the maximum period under
Section 1.401 (a)(9)-2 of the Proposed Income Tax Regulations.

Payments must be made in periodic payments at intervals of no longer than one
year. In addition, payments must be either not increasing or may increase only
as provided in Q&A F-3 of Section 1.401 (a)(9)-1 of the Proposed Regulations.

Article 12 - Participant Withdrawal Restrictions

All amounts attributable to non-taxable transfers from custodial accounts
qualifying under Code Section 403(b)(7) and all amounts attributable to
contributions made after December 31, 1988 pursuant to a salary reduction
agreement plus all earnings attributable to the December 31, 1988 account
balance, may not be distributed to the participant unless he or she has reached
age 591/2, separated from service, become disabled (within the meaning of
Section 72(m)(7) of the Code) or incurred a hardship (in accordance with Section
403(b)(11) of the Code and in a manner prescribed by the Company); provided that
amounts permitted to be distributed in the event of hardship shall be limited to
actual elective deferral contributions (excluding earnings thereon); and
provided further that amounts may be distributed pursuant to a qualified
domestic relations order to the extent permitted by Code Section 414(p).

Article 13 - Tax-Free Direct Transfers

Direct transfers to another contract qualifying under Code Section 403(b) or to
a custodial account qualifying under Code Section 403(b)(7) may be made only as
permitted by applicable law. Amounts subject to withdrawal restrictions under
the Code may only be transferred to such a contract or account with the same or
more stringent restrictions.

Article 14 - Direct Rollovers

A distributee may elect, at the time and in the manner prescribed by the
Company, to have any portion of an eligible rollover distribution paid directly
to an eligible retirement plan specified by the distributee in a direct
rollover.
<PAGE>

A distributee, within the meaning of this Article 14 includes the participant
and a beneficiary who is a surviving spouse and also includes a former spouse
who is an alternate payee under a qualified domestic relations order (as defined
in Code Section 414(p)). An eligible rollover distribution is any distribution
of all or any portion of the balance to the credit of the distributee, except
that an eligible rollover distribution does not include (1) any distribution
that is one of a series of substantially equal periodic payments made (not less
frequently than 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, over a specified period of 10 years or
more; (2) any distribution to the extent such distribution is required under
Code Sections 403(b)(10) and 401(a)(9); and (3) the portion of any distribution
that is not includable in gross income, (4) any hardship distribution described
in Code Sections 403(b)(11) or Section 403(b)(7)(a)(ii), made to the Owner after
1998, and (5) any other distribution(s) to the extent provided under the Code or
Income Tax Regulations.

An eligible retirement plan is an annuity described in Code Section 403(b), an
individual retirement account described in Code Section 408(a), or individual
retirement annuity described in Code Section 408(b), that accepts eligible
rollover distributions. However, in the case of an eligible rollover
distribution to the surviving spouse, an eligible retirement plan is an
individual retirement account or individual retirement annuity.

A direct rollover is a payment by the Company to the eligible retirement plan
specified by the distributee. All eligible rollover distributions shall be made
in accordance with the requirements of Code Sections 403(b)(8), 403(b)(10), and
401(a)(31) applicable to tax sheltered annuity contracts.

Article 15 - ERISA

If this Contract is subject to the requirements of the Employee Retirement
Income Security Act of 1974 (ERISA), the following provision shall also apply:

     (A)  In event of the participant's death prior to the annuity date, the
          Death Benefit if any shall be paid to (1) the participant's surviving
          spouse in the form required by Section 205 of ERISA, unless the spouse
          elects otherwise in accordance with requirements of such Section 205,
          or (2) if there is no surviving spouse, or if the surviving spouse has
          consented in the manner required by Section 205 of ERISA, or if ERISA
          otherwise permits, to the Designated Beneficiary under the Contract.

     (B)  Except as otherwise permitted by ERISA, only a joint and survivor
          annuity option with no guaranteed period is available to a married
          participant, and the joint Annuitant must be the participant's spouse.
          A married participant may elect another annuity payment option or
          designate another joint Annuitant, providing his or her spouse
          consents in accordance with the requirements of Section 205 of ERISA,
          or provided such election is otherwise permitted under such law. An
          unmarried participant will be deemed to have elected a straight life
          annuity option with no guaranteed period, unless he or she makes a
          different election in the manner required by Section 205 of ERISA.

     (C)  Elections and consents required by ERISA, including a change in
          beneficiary, may be revoked in the form, time, and manner prescribed
          in Section 205 of ERISA. All elections and consents required by ERISA
          shall adhere to the requirements of the applicable regulations
          interpreting Section 205 of ERISA (and other applicable law),
          including the requirements as to the timing of any elections or
          consents.

     (D)  No withdrawal, partial or total, may be made without the consent of
          the participant and the participant's spouse in the manner required by
          Section 205 of ERISA, except to the extent that such consent is not
          required under the applicable regulations. Any withdrawal must be made
          in the form required under Section 205 ERISA, unless the participant
          (and spouse, if applicable) makes an election in the form and manner
          permitted under such regulations, to receive the benefit in another
          form.
<PAGE>

Article 16 - Internal Revenue Code and ERISA Requirements

The provisions of this endorsement are intended to comply with requirements of
the Code, applicable regulations, and, if applicable, ER1SA, for Section 403(b)
annuity contracts. The Company reserves the right to amend the Contract or
certificate and this endorsement from time to time, without the Owners consent,
when such amendment is necessary to assure (1) continued qualification of this
Contract as a tax sheltered annuity under Section 403(b) of the Code (and any
successor provision) as in effect from time to time, and (2) continued
compliance of this Contract with the applicable provisions of ERISA, as in
effect from time to time.

For GE Life and Annuity Assurance Company,

                                Pamela S. Schutz
                                    President

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