Document:

EX-4.g

 THE VARIABLE ANNUITY LIFE INSURANCE COMPANY 

ROTH INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT 

This Endorsement amends the Contract or Certificate (“Contract”) to which it is attached so that it may qualify as a Roth Individual
Retirement Annuity (“IRA”) under Section 408(A) of the Internal Revenue Code (“Code”) and Regulations under that Section. The Endorsement may be amended from time to time to comply with changes in the Internal Revenue Code.
The Owner or Participant (“Individual”) has the right to refuse to accept any such amendment; however, We shall not be held liable for any tax consequences incurred by the Individual as a result of such refusal. In the case of a conflict
with any provision in the Contract, the provisions of this Endorsement will control. The Contract is amended as follows: 
  

	1.	EXCLUSIVE BENEFIT. The Contract is established for the exclusive benefit of the Individual or his/her beneficiaries. The Individual’s interest in the Contract is nonforfeitable and nontransferable. If this is an
inherited IRA within the meaning of Code § 408(d)(3)(C) maintained for the benefit of a designated beneficiary of a deceased Owner, references in this document to the “Owner” are to the deceased Owner. 

 

	2.	(a) MAXIMUM PERMISSIBLE AMOUNT. Except in the case of a qualified rollover contribution (as defined in (g) below) or a recharacterization (as defined in (f) 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 the applicable amount (as defined in (b) below), or the Individual’s compensation (as defined in (i) below), if
less, for that taxable year. The contribution described in the previous sentence that may not exceed the lesser of the applicable amount or the Individual’s compensation is referred to as a “regular contribution.” However,
notwithstanding the preceding limits on contributions, an individual may make additional contributions specifically authorized by statute – such as repayments of qualified reservist distributions, repayments of certain plan distributions made
on account of federally declared disaster and certain amounts received in connection with the Exxon Valdez litigation, Contributions may be limited under (c) through (e) below. 

 

	 	(b)	APPLICABLE AMOUNT. The applicable amount is determined below: 

 (i) If the Individual is under
age 50, the applicable amount is $5,000 for any taxable year beginning in 2008 and years thereafter. After 2008, the $5,000 amount will be adjusted by the Secretary of the Treasury for cost-of-living increases under Code § 219(b)(5)(D). Such
adjustments will be in multiples of $500. 
 (ii) If the Individual is 50 or older, the applicable amount under paragraph (i) above is
increased by $1,000 for any taxable year beginning in 2006 and years thereafter. 
 (iii) If the Individual was a participant in a §
401(k) plan of a certain employer in bankruptcy described in Code § 219(b)(5)(C), then the applicable amount under paragraph (i) above is increased by $3,000 for taxable years beginning after 2006 and before 2010 only. An Individual
who makes contributions under this paragraph (iii) may not also make contributions under paragraph (ii). 
 (c)   REGULAR
CONTRIBUTION LIMIT. If (i) and/or (ii) below apply, the maximum regular contribution that can be made to all the Individual’s Roth IRAs for a taxable year is the smaller amount determined under (i) or (ii). 

  

					
	VE-6172 (11/14)		1		

 (i) The maximum regular contribution is phased out ratably between certain levels of modified
adjusted gross income in accordance with the following table: 
  

							
	Filing Status		Full Contribution		Phase-out Range		No Contribution
	 		                      
                                     Modified AGI
	Single or Head of Household		$95,000 or less		Between $95,000 and $110,000		$110,000 or more
	Joint Return or Qualifying Widow(er)		$150,000 or less		Between $150,000 and $160,000		$160,000 or more
	Married- Separate Return		$0		Between $0 and $10,000		$10,000 or more

 An individual’s modified adjusted gross income (“modified AGI”) for a taxable year is defined in Code §
408A(c)(3) and does not include any amount included in adjusted gross income as a result of a qualified rollover contribution. 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. After 2006, the dollar amounts above will be adjusted by the Secretary of the Treasury for cost-of-living increases under Code
§ 408A(c)(3). Such adjustments will be in multiples of $1,000. 
 (ii) If the Individual makes regular contributions to both Roth and
non-Roth IRAs for a taxable 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 contributions made to the Individual’s non-Roth IRAs for the taxable
year. 
 (d)   SIMPLE IRA LIMITS. No contributions will be accepted under a SIMPLE IRA plan established by any employer pursuant
to § 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. 

(e)   Inherited IRA. If this is an inherited IRA within the meaning of § 408(d)(3)(C), no contributions will be accepted. 

(f)   RECHARACTERIZATION. A regular contribution to a non-Roth IRA may be recharacterized pursuant to the rules in
§ 1.408A-5 of the regulations as a regular contribution to this IRA, subject to the limits in (c) above. 
 (g)
  Qualified Rollover Contribution. A “qualified rollover contribution” is a rollover contribution of a distribution from an eligible rollover plan described in § 402(c)(8)(B). If the distribution is from an IRA, the rollover
must meet the requirements of Code § 408(d)(3), except the one-rollover-per-year rule of § 408(d)(3)(B) does not apply if the distribution is from a non-Roth IRA. If the distribution is from an eligible retirement plan other than an IRA,
the rollover must meet the requirements of Code § 402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10), 408(d)(3) or 457(e)(16), as applicable. A qualified rollover contribution also includes (i) and (ii) below. 

(i) All or part of a military death gratuity or servicemembers’ group life insurance (“SGLI”) payment may be contributed if the
contribution is made within 1 year of receiving the gratuity or payment. Such contributions are disregarded for purposes of the one-rollover-per-year rule under § 408 (d) (3) (B). 

  

					
	VE-6172 (11/14)		2		

 (ii) All or part of an airline payment (as defined in § 125 of the Worker, Retiree, and
Employer Recovery Act of 2008 (“WRERA”), Pub. L. 110-458) received by a certain airline employees may be contributed if the contribution is made within 180 days of receiving the payment. 

(h)   COMPENSATION. For purposes of (a) above, 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 § 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, § 401(c)(2) shall be applied as if the
term trade or business for purposes of § 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 (determined without regard to § 112). 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 § 71 with respect to a divorce or separation instrument described in subparagraph (A) of § 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 an IRA contribution. The term
“compensation” also includes any differential wage payments as defined in § 3401(h)(2). 
  

	3.	No amount is required to be distributed prior to the death of the Individual for whose benefit the contract was originally established. If this is an inherited IRA within the meaning of Code § 408(d)(3)(C), this
paragraph does not apply. 

  

	4.	(a) Notwithstanding any provision of this IRA to the contrary, the distribution of the Individual’s interest in the IRA shall be made in accordance with the requirements of Code § 408(b)(3), as modified
by § 408A(c)(5), 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 IRA (as determined under section 4c must satisfy the requirements of Code § 408(a)(6), as modified by § 408A(c)(5), and the regulations thereunder, rather than the distribution rules in paragraphs (b), (c),
(d) and (e) below. 

 (b) Upon the death of the Individual, his or her entire interest will be distributed at least
as rapidly as follows: 
 (i) If the designated beneficiary is someone other than the Individual’s surviving spouse, the entire
interest will be distributed, starting by the end of the calendar year following the calendar year of the Individual’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 Individual’s death, or, if elected, in accordance with paragraph (b)(iii) below. If this is an inherited IRA within the meaning of Code § 408(d)(3)(C)
established for the benefit of a nonspouse designated beneficiary by a direct trustee-to trustee transfer from a retirement plan of a deceased individual under § 402(c)(11), then, notwithstanding any election made by the deceased individual
pursuant to the preceding sentence, the nonspouse designated beneficiary may elect to have distributions made under this paragraph (b)(i) if the transfer is made no later than the end of the year following the year of death. 

(ii) If the Individual’s sole designated beneficiary is the Individual’s surviving spouse, the entire interest will be distributed,
starting by the end of the calendar year following the calendar year of the Individual’s death (or by the end of the calendar year in which the Individual would have attained age 70 1⁄2, if later), over such spouse’s life expectancy, or, if elected, in accordance with paragraph (b)(iii) 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 

  

					
	VE-6172 (11/14)		3		

 
following the calendar year of the spouse’s death, over the spouse’s designated beneficiary’s remaining life expectancy determined using such beneficiary’s age as of his or
her birthday in the year following the death of the spouse, or, if elected, will be distributed in accordance with paragraph (b)(iii) 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. 
 (iii) If there is no designated beneficiary, or if applicable by
operation of paragraph (b)(i) or (b)(ii) above, the entire interest will be distributed by the end of the calendar year containing the fifth anniversary of the Individual’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)(ii) above). 
 (iv) 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 (b)(i) or (ii) and reduced by 1 for each subsequent year. 
 (c) The “interest” in the IRA 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. 

(d) For purposes of paragraph (b)(ii) above, required distributions are considered to commence on the date distributions are required to begin
to the surviving spouse under such paragraph. 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)-6 of the Income Tax Regulations, then required distributions are considered to commence on the annuity starting date. 
 (e) If
the sole designated beneficiary is the Individual’s surviving spouse, the spouse may elect to treat the IRA as his or her own IRA. This election will be deemed to have been made if such surviving spouse makes a contribution to the IRA or fails
to take required distributions as a beneficiary. 
 (f) If required minimum distributions payable to a designated beneficiary from this IRA
may be withdrawn from another IRA the beneficiary holds from the same decedent in accordance with Q&A-9 of § 1.408-8 of the Income Tax Regulations. 
  

	5.	 The Contract does not require fixed contributions. 

Any refund of premiums (other than those attributable to excess contributions) arising under the Contract will be applied before the close of
the calendar year following the year of the refund as contributions toward the Contract. 
  

	6.	 The issuer of a Roth individual retirement annuity shall furnish annual calendar year reports concerning the status of the annuity and such
information concerning required minimum distribution as is prescribed by the Commissioner of the Internal Revenue. 

  

	7.	 The interest of the Individual is nonforfeitable. 

  

	8.	 This contract is nontransferable by the Individual. 

  

					
	VE-6172 (11/14)		4		

	9.	 In the absence of federal legislative action, one or more of the provisions of the Code that are reflected in this Endorsement will automatically
expire on January 1, 2011. In the event of such automatic expiration, such provisions shall cease to apply under this Endorsement. 

In the event of any conflict between the terms of this Contract and any sections of the Code applicable to Code Section 408A annuities, the Code will
govern. The Company is not liable for any tax or tax penalties paid by any party resulting from failure to comply with the Code and any rulings, regulations, and requirements thereunder relating to this Contract. The Company may amend this
Endorsement or the Contract to which it is attached at any time and from time to time to conform to applicable changes in the Code or state insurance laws, and any rulings, regulations, or requirements promulgated thereunder. 

All other terms and conditions of the Contract remain unchanged. 

THE VARIABLE ANNUITY LIFE INSURANCE COMPANY 
  

 

  

					
	VE-6172 (11/14)		5EX-4.h

 THE VARIABLE ANNUITY LIFE INSURANCE COMPANY 

INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT 

This Endorsement amends the Contract or Certificate (“Contract”) to which it is attached so that it may qualify as an Individual
Retirement Annuity (IRA) under Section 408(b) of the Internal Revenue Code (Code) and the Regulations under that Section. The endorsement may be amended from time to time to comply with changes in the Internal Revenue Code. The Owner or
Participant (“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. In the case of a conflict with any provision in
the Contract, the provisions of this Endorsement will control. The effective date of this Endorsement is the Contract Date shown on the Contract Data Page. The Contract is amended as follows: 

 

	1.	 The Owner, Annuitant and Payee shall be the same individual. The Owner, Annuitant and Payee cannot be changed, except as otherwise permitted under
the Code and applicable regulations. All distributions made while the Owner is alive must be made to the Owner. 

  

	2.	 The interest of the Owner under this Contract shall be nonforfeitable except as provided by law. 

 

	3.	 This Contract may not be sold, assigned, discounted, pledged as collateral for a loan or as security for the performance of any obligation or for
any other purpose, or otherwise transferred (other than a transfer incident to a divorce or separation instrument in accordance with Section 408(d)(6) of the Code) to any person other than to the Company. 

 

	4.	 This Contract is established for the exclusive benefit of the Owner and his or her Beneficiary(ies). If this is an inherited IRA within the meaning
of Code § 408(d) (3) (C) maintained for the benefit of a designated beneficiary of a deceased Owner, references in this Endorsement to the “Owner” are to the deceased Owner. 

 

	5.	Purchase Payment(s) are flexible. You may change the amounts, frequency and/or timing of Purchase Payments. 

  

	6.	(a) Except in the case of a rollover contribution (as permitted by Code§§ 402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10), 408(d)(3) and 457(e)(16)) or a contribution made in accordance with the
terms of a Simplified Employee Pension (SEP) as described in § 408(k), no contributions will be accepted unless they are in cash, and the total of such contributions shall not exceed $5,000 for any taxable year beginning in 2008 and years
thereafter. 

 After 2008, the limit will be adjusted by the Secretary of the Treasury for cost-of-living increases under Code
§ 219(b)(5)(D). Such adjustments will be in multiples of $500. 
 (b) In the case of an individual who is age 50 or older, the
annual cash contribution limit is increased by$1,000 for any taxable year beginning in 2006 and years thereafter. 
 (c) In addition to the
amounts described in paragraphs (a) and (b) above, an individual may make additional contributions specifically authorized by statute – such as repayments of qualified reservist distributions, repayments of certain plan distributions
made on account of a federally declared disaster and certain amounts received in connection with the Exxon Valdez litigation. 
 (d) In
addition to the amounts described in paragraphs (a) and (c) above, an individual who was a participant in a § 401(k) plan of a certain employer in bankruptcy described in Code § 219(b)(5)(C) may contribute up to $3,000 for
taxable years beginning after 2006 and before 2010 

  

					
	VE-6173 (11/14)		1		

 
only. An individual who makes contributions under this paragraph (d) may not also make contributions under paragraph (b). 

(e) No contributions will be accepted under a SIMPLE IRA plan established by any employer pursuant to § 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 Owner first participated in that employer’s SIMPLE IRA plan. 
 (f) If this
is an inherited IRA within the meaning of § 408(d)(3)(C), no contributions will be accepted. 
  

	7.	 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. 

  

	8.	 (a) Notwithstanding any provision of this IRA to the contrary, the distribution of the Owner’s interest in the IRA shall be made in accordance
with the requirements of Code § 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 IRA (as determined under section 9 (c)) must satisfy the requirements of Code § 408(a)(6) and the regulations thereunder, rather than paragraphs (b), (c) and (d) below and
section 9. 

 (b) The entire interest of the Owner for whose benefit the Contract is maintained will
commence to be distributed no later than the first day of April following the calendar year in which such Owner attains age 70 1⁄2 (the “required
beginning date”) over: (a) the life of such individual or the lives of such individual and his or her designated beneficiary or (b) a period certain not extending beyond the life expectancy of such individual or the joint and last
survivor expectancy of such individual and his or her designated beneficiary. Payments must be made in periodic payments at intervals of no longer than 1 year and must be either nonincreasing or they may increase only as provided in Q&As-1 and
-4 of § 1.401(a)(9)-6 of the Income Tax Regulations. In addition, any distribution must satisfy the incidental benefit requirements specified in Q&A-2 of § 1.401(a)(9)-6. If this is an inherited IRA within the meaning of
§ 408(d)(3)(C), this paragraph and paragraphs (c) and (d) below do not apply. 
 (c) The distribution periods
described in paragraph (b) above cannot exceed the periods specified in § 1.401(a)(9)-6 of the Income Tax Regulations. 

(d) 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.	 Unless otherwise permitted under applicable law, upon the death of the Owner: 

(a) Death On or After Required Distributions Commence. If the Owner dies on or after required distributions commence, the
remaining portion of his or her interest will continue to be distributed under the Contract option chosen. 
 (b) Death
Before Required Distributions Commence. If the Owner dies before required distributions commence, his or her entire interest will be distributed at least as rapidly as follows: 

  

					
	VE-6173 (11/14)		2		

 (1) 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 (b)(3) below. If this is an inherited IRA within the meaning of Code §
408(d)(3)(C) established for the benefit of a nonspouse designated beneficiary by a direct trustee-to-trustee transfer from a retirement plan of a deceased individual under § 402(c)(11), then, notwithstanding any election made by the deceased
individual pursuant to the preceding sentence, the nonspouse designated beneficiary may elect to have distributions made under this paragraph (b)(1) if the transfer is made no later than the end of the year following the year of death. 

(2) 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 expectancy, or, if elected, in accordance with paragraph (b)(3) 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 such beneficiary’s
age as of his or her birthday in the year following the death of the spouse, or, if elected, will be distributed in accordance with paragraph (b)(3) 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. 
 (3) If there is no designated
beneficiary, or if applicable by operation of paragraph (b)(1) or (b)(2) 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)(2) above). 
 (4)
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 (b)(1) or (2) and reduced by 1 for each subsequent year. 

(c) The “interest” in the IRA 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. 

(d) For purposes of paragraphs (a) and (b) 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 (b)(2) 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)-6 of the Income Tax Regulations, then required distributions are considered to commence on the annuity starting date. 

  

					
	VE-6173 (11/14)		3		

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

(f) The required minimum distributions payable to a designated beneficiary from this IRA may be withdrawn from another IRA the
beneficiary holds from the same decent in accordance with Q&A-9 of § 1.408-8 of the Income Tax Regulations. 
  

	10.	 The Company shall furnish annual calendar year reports concerning the status of the annuity and such information concerning minimum required
distributions as is prescribed by the Commissioner of Internal Revenue. 

  

	11.	 The MISSTATEMENT OF AGE OR SEX section of the Contract is deleted and replaced by the following section entitled MISSTATEMENT OF AGE:

 MISSTATEMENT OF AGE 

If the Age of any Annuitant has been misstated, future annuity payments will be adjusted using the correct Age according to Our
rates in effect on the date that annuity payments were determined. Any overpayment from the Fixed Annuity Payments, plus interest at the rate of 4% per year, will be deducted from the next payment(s) due. Any underpayment from the Fixed Annuity
Payments, plus interest at the rate of 4% per year, will be paid in full with the next payment due. Any overpayment from the Variable Portfolios (“Subaccounts”) will be deducted from the next payment(s) due. Any underpayment from the
Variable Portfolios will be paid in full with the next payment due. 
  

	12.	 The PROOF OF AGE, SEX OR SURVIVAL section of the Contract is deleted and replaced by the following section entitled PROOF OF AGE AND SURVIVAL.

 PROOF OF AGE AND SURVIVAL. We may require satisfactory proof of correct age at anytime. If any payment
under this Contract depends on the Annuitant being alive, we may require satisfactory proof of survival. 
  

	13.	 Except to the extent Treasury regulations allow Us to offer additional Annuity Payment Options that are acceptable to Us, only the Annuity Payment
Options as described in the Contract shall be offered unless We consent to the use of an additional option. 

Any additional Annuity Payment Option under the Contract must meet the requirements of section 408(b) of the Code and
applicable regulations. The provisions of this Endorsement reflecting the requirements of Code Sections 401(a)(9) and 408(b) override any additional Annuity Payment Option inconsistent with such requirements. 

If a guaranteed or specified period of payments is chosen under an Annuity Payment Option, the length of the period must not
exceed the shorter of (1) the Owner’s life expectancy, or if a designated second person is named, the joint and last survivor expectancy of the Owner and the designated second person, and (2) the applicable maximum period under
Section 1.401(a)(9)-2 of the Income Tax Regulations. 
  

	14.	 If you return the Contract within 10 days after the Contract Date, the Company will refund the amount of your Purchase Payments, without adjustment
for such items as sales commissions, administrative expenses, and fluctuation in market value for the Valuation Period in which the Contract is received. We reserve the right to allocate your Purchase Payment(s) to the Cash Management Subaccount or
the Money Market Portfolio, whichever is applicable, until the end of 

  

					
	VE-6173 (11/14)		4		

	 	 
the Right to Examine period. Thereafter, allocations will be made as You have specified and/or shown on the Contract Data Page. 

 

	15.	 The provisions of this Endorsement are intended to comply with the requirements of the Code and applicable regulations for IRAs under
Section 408(b) of the Code. The Company reserves the right to amend the Contract and this Endorsement from time to time when such amendment is necessary to assure continued qualification of the Contract as an IRA under Section 408(b) of
the Code (and any successor 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.

  

	16.	 In the absence of federal legislative action, one or more of the provisions of the Code that are reflected in this Endorsement will automatically
expire on January 1, 2011. In the event of such automatic expiration, such provisions shall cease to apply under this Endorsement. 

  

 
 All other terms and conditions of the Contract remain unchanged. 

Signed for the Company to be effective on the Contract Date. 

THE VARIABLE ANNUITY LIFE INSURANCE COMPANY 
  

 

  

					
	VE-6173 (11/14)		5

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