Document:

RELIASTAR
LIFE INSURANCE COMPANY                                          SECTION 72 RIDER
OF NEW YORK

A stock company
--------------------------------------------------------------------------------

REQUIRED DISTRIBUTION OF PROCEEDS ON DEATH OF OWNER

     This Rider is required to qualify the Contract to which it is attached as
     an annuity contract under Section 72 of the Internal Revenue Code of 1986,
     as amended (the "Code"). Where the terms of this Rider are in conflict with
     the terms of the Contract, the Rider will control. ReliaStar Life Insurance
     Company of New York, "ReliaStar", reserves the right to amend or administer
     the Contract and Rider as necessary to comply with applicable tax
     requirements. This Rider and the Contract should be construed so that they
     comply with applicable tax requirements.

DEATH OF OWNER ON OR AFTER ANNUITY COMMENCEMENT DATE

     IF ANY OWNER DIES ON OR AFTER the Annuity Commencement Date but prior to
     the time the entire interest in the Contract has been distributed, the
     remaining portion will be distributed at least as rapidly as under the
     method of distribution being used as of the date of the Owner's or
     Annuitant's death.

DEATH OF OWNER PRIOR TO ANNUITY COMMENCEMENT DATE

         IF ANY OWNER DIES PRIOR TO the Annuity Commencement Date, the entire
interest in the Contract will be distributed within five years of the Owner's
death.

         However, this distribution requirement will be considered satisfied as
to any portion of the Owner's interest in the Contract which is payable to or
for the benefit of a Designated Beneficiary and which will be distributed over
the life of such Designated Beneficiary or over a period not extending beyond
the life expectancy of that Designated Beneficiary, provided such distributions
begin within one year of the Owner's death. If the Designated Beneficiary is the
surviving spouse of the decedent, the Contract may be continued in the name of
the spouse as Owner and these distribution rules are applied by treating the
spouse as the Owner. However, on the death of the surviving spouse, this
provision regarding spouses may not be used again.

         If any Owner is not an individual, the death or change (where
permitted) of the Annuitant will be treated as the death of an Owner.

         The Designated Beneficiary is the person entitled to ownership rights
under the Contract. Thus, where no death benefit has become payable, the
Designated Beneficiary, for the purposes of applying this Rider, will be the
Owner(s). Where a death benefit has become payable, the Designated Beneficiary,
for the purposes of applying this Rider, is the person(s) entitled to the death
benefit, generally the Beneficiary or surviving Owners, as appropriate. Upon the
death of any Owner, the Designated Beneficiary will become the Owner and, if an
individual, will become the Annuitant.

                                                              * * *
An Owner may notify ReliaStar as to the manner of payment under this Rider. If
such Owner has not so notified ReliaStar prior to his or her death, the
Designated Beneficiary under the Contract may so notify ReliaStar.

                  RELIASTAR LIFE INSURANCE COMPANY OF NEW YORK

      President  /s/ Chris Schreier      Secretary  /s/ Paula Cludray-Engelke

FG-RA-1001-01/95RELIASTAR

LIFE INSURANCE COMPANY                   INDIVIDUAL RETIREMENT ANNUITY RIDER

OF NEW YORK

A stock company

-----------------------------------------------------------------------------

On the basis of the application for the Contract to which this Rider is
attached, the Contract 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 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 to which it is attached, the provisions of this Rider will control.
ReliaStar Life Insurance Company of New York, ("ReliaStar"), reserves the right
to amend or administer the Contract and Rider as necessary to comply with
applicable tax requirements. The Owner will be given advance written notice of
such changes. ReliaStar will assume that the Owner has accepted the change if
written notice of the objection to the change is not received prior to its
effective date. If written notice of the objection to the change is received
prior to the effective date, the Owner will have two options: (1) to annuitize
the Contract and select an annuity option, or (2) to continue the Contract
unchanged. Either of these options may result in tax consequences for either the
annuitant or the Owner. The Owner should consult a tax advisor before electing
either of these options. If the election is not received by ReliaStar within 30
days of the date of the Owner's notice to ReliaStar, ReliaStar will assume the
Owner has elected to continue the Contract unchanged.

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), 403(a)(4), 403(b) (8), 408(p)(7) 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).

FG-RA-1009-08/97

<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. Commencement of distributions under
     this section to the beneficiaries must be no later than the last day of the
     calendar year in which occurs the first anniversary of the Owner's death.

(f)  The provisions of (d) and (e) will not apply where the beneficiary is the
     Owner's surviving spouse. 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 the surviving spouse's own IRA. If the
     designated beneficiary is the Owner's surviving spouse, the spouse may
     treat the Contract as her 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

     Life expectancy is computed by use of the expected return multiples in
     Tables V and VI and 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.

FG-RA-1009-08/97                        2

<PAGE>

MINIMUM DISTRIBUTION RULES (CONTINUED)

Such election will be irrevocable by the surviving spouse and will apply to all
subsequent years. In the case of any other designated beneficiary, life
expectancies will 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 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.

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/ Chris Schreier          Secretary  /S/ Paula Cludray-Engelke

FG-RA-1009-08/97                      3

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00036-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00036-of-00352.parquet"}]]