Document:

<PAGE>
<PAGE>
                                                 EXHIBIT 4(e)

   GOLDEN AMERICAN LIFE INSURANCE COMPANY
    1001 JEFFERSON STREET, SUITE 400, WILMINGTON, DE 19801

                             ROTH

              INDIVIDUAL RETIREMENT ANNUITY RIDER

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

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

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

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

3.   All contributions shall be in cash and the total of all
 contributions shall not exceed $2,000 for any taxable year,
 except  in  the  case of a rollover contribution which meets
 the requirements of IRC Section 408(d)(3) and which is:
 (a)from another ROTH IRA [as defined in IRC Section 408A(b)];
 (b)from an individual retirement account [as defined in IRC
 Section 408(a)]; or
 (c)from an individual retirement annuity [as defined in IRC
 Section 408(b)];

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

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

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

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

GA-RA-1038-10/97

<PAGE>
<PAGE>

6.   Continued

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

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

    (i)   makes a regular IRA contribution to the Contract;

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

    (iii) fails to elect either of the provisions in Sections
 6 or 6(a) above.

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

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

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

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

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

President: /s/ Terry L. Kendall  Secretary: /s/ Myles R. Tashman

GA-RA-1038-10/97

<PAGE>
<PAGE><PAGE>
<PAGE>

                                                 EXHIBIT 10(a)

                       SERVICE AGREEMENT

     This  Service  Agreement dated as of  January  1,  1997,  is
entered  into by and between Equitable Life Insurance Company  of
Iowa  ("ELIC"),  a corporation organized and existing  under  the
laws  of  the  State of Iowa, and Golden American Life  Insurance
Company ("GA"), an insurance company organized and existing under
the laws of the State of Delaware.

     WHEREAS, Equitable Life Insurance Company of Iowa and Golden
American  Life Insurance Company are owned or controlled directly
or  indirectly  by  Equitable of Iowa Companies,  which  conducts
substantially  all of its insurance and non-insurance  operations
through subsidiary companies, and

     WHEREAS,  ELIC  provides personnel, services and  managerial
functions  for its subsidiaries and affiliates, and  directly  or
indirectly leases employees and facilities to affiliates to carry
out their operations; and

     WHEREAS,  GA  is  desirous  of obtaining  certain  advisory,
computer, and other resources ("Services") provided through  ELIC
upon the terms and conditions hereinafter set forth.

     NOW, THEREFORE, in consideration of the mutual covenants and
agreements  contained herein, the ELIC and  GA  hereto  agree  as
follows:

     1.   Services.   On  the  basis  of the  foregoing  premises
          Services  shall be provided to GA as GA  shall  request
          from time to time in furtherance of the development and
          maintenance  of  GA's activities.   Such  Services  may
          include the following:

               a.) Accounting
               b.) Actuarial
               c.) Advisory
               d.) Claims Adjustment
               e.) Computer Services
               f.) Employee Services
               g.) Legal
               h.) Marketing (excluding commissions)
               i.) Tax
               j.) Underwriting
               k.) Administrative Services

     2.   Control.  All Services to be performed pursuant to this
          Agreement which require the exercise of judgment  shall
          be  performed  in  accordance with  generally  accepted
          insurance  practices when insurance or  related  activi
          ties are involved.

     3.   Consideration.  Costs shall be attributable to  GA  for
          Services  performed, in accordance with the  allocation
          set  forth in the attached schedule ("Schedule") or  in
          accordance  with any future schedules  for  payment  of
          costs  as  agreed  to between the parties.   Quarterly,
          ELIC shall have the right to (a) adjust the allocations
          set  forth  in  the Schedule to reflect as  closely  as
          possible the actual cost of Services rendered to GA and
          (b)  to allocate the difference between the actual cost
          of Services rendered to GA and the amounts set forth in
          the  Schedule.   Services provided  shall  be  recorded
          through intercompany accounts.

     4.   Audit.  As of the last day of each year, GA shall  have
          the  right, at its own expense, to conduct an audit  of
          the   Services   rendered  and  the   amounts   charged
          hereunder.

     5.   Termination.   This Agreement shall  remain  in  effect
          until  termination by mutual agreement of  the  parties
          hereto on 30 days written notice, with the exception of
          any  Computer Services being provided by ELIC to GA  in
          which  case  GA  shall have the option to  continue  to
          receive such services for six months subsequent to such
          termination notice.

     6.   Construction.  This Agreement shall be interpreted  and
          construed  under and pursuant to the laws of the  State
          of Iowa.

     7.   This  Agreement is subject to the approval of the state
          insurance  commissioners  of  the  Delaware  and   Iowa
          Departments of Insurance.

     IN  WITNESS  WHEREOF, the parties hereto have duly  executed
this Agreement as of the day and year first above written.

                                   EQUITABLE LIFE INSURANCE
                                        COMPANY OF IOWA

                                   By:___________________________
                                          Frederick  S.  Hubbell,
                                             President,
                                          Chairman  of the  Board
                                             and CEO

Attest___________________________
     John A. Merriman, Secretary
                                   GOLDEN AMERICAN LIFE
                                        INSURANCE COMPANY

                                   By:______________________________
                                           Terry    L.   Kendall,
President and CEO

Attest____________________________
     Myles R. Tashman, Secretary

<PAGE>
<PAGE>
                            SCHEDULE
                       (January 1, 1997)
                        Expense Charges

GA's  costs  shall  be computed in the Reports designated  below,
prepared according to the following methodologies:

A.   Individual Policies

     1.   Individual  Life  -  Charges as determined  per  annual
          expense study and quarterly allocation report.

          a)   Issuance - Flat amount per policy issued.

          b)   Maintenance  -  Flat amount per average  in  force
               policy.

     2.   Single  Premium Universal Life - Charges as  determined
          per  annual  expense analysis and Quarterly  Allocation
          Report.

          a)   Issuance - Flat amount per policy issued.

          b)   Maintenance  -  Flat amount per average  in  force
               policy.

     3.   Group  -  Charges as set forth in the Group  Allocation
          Report.

          a)   Issuance - Flat amount per policy issued.

          b)   Maintenance - Flat amount per in force certificate
               and/or groups in force.

B.   Annuity Policies

     1.   Deferred  Annuities  - Charges  as  set  forth  in  the
          Annuity Internal Cost Allocation Report

          a)   Flat charge per contract issued

          b)   Maintenance  - flat amount per average  policy  in
               force.

     2.   Immediate  Annuities  - Charges as  set  forth  in  the
          Annuity Internal Cost Allocation Report

          a)   Flat charge per contract issued
          b)   Maintenance charge per contract
               i)  Quarterly fee per in force contract

     3.   Other  Annuities  (Specialty, etc.) -  Charges  as  set
          forth in the pricing of the product.

<PAGE>
<PAGE>

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00001-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00001-of-00352.parquet"}]]