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GENWORTH LIFE INSURANCE COMPANY OF NEW YORK ROTH INDIVIDUAL RETIREMENT ANNUITY
                                  ENDORSEMENT

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. Where the provisions of the Endorsement are inconsistent with the
provisions of the Contract, or any rider of the Contract, the provisions of the
Endorsement will control. 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. A Joint Owner cannot be
named. Also, except as otherwise permitted under the Code and applicable
regulations, the Owner cannot be changed. All distributions made while the
Owner is alive must be made to the Owner. While living, the Owner will be the
Annuitant.

Article 2 - Nontransferable 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
nontransferable 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 any person other than to the Company.

Article 3 - Premium Payments

(a)Maximum Permissible Amount. Except in the case of a qualified rollover
   contribution or recharacterization (defined in (f) below), no contribution
   will be accepted unless it is in cash and the total of such contributions to
   all the Owner's Roth IRAs for a taxable year does not exceed the applicable
   amount (as defined in (b) below), or the Owner's compensation (as defined in
   (h) 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 Owner's compensation is referred to as a "regular
   contribution". However, notwithstanding the dollar limits on contributions,
   an Owner may make a repayment of a qualified reservist distribution
   described in Code Section 72(t) (2) (G) during the 2-year period beginning
   on the day after the end of the active duty period or by August 17, 2008, if
   later. A "qualified rollover contribution" is a rollover contribution of a
   distribution from an IRA that meets the requirements of Section 408(d)(3) of
   the Code, except the one-rollover-per-year rule of Section 408(d)(3)(B) does
   not apply if the rollover contribution is from an IRA other than a Roth IRA
   (a "nonRoth IRA"). For taxable years beginning after 2005, a qualified
   rollover contribution includes a rollover from a designated Roth account
   described in Code Section 402A; and for taxable years beginning after 2007,
   a qualified rollover contribution also includes a rollover from an eligible
   retirement plan described in Section 402 (c) (8) (B). Contributions may be
   limited under (c) through (e) below.

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    (b)Applicable Amount. The applicable amount is determined under (i) or
       (ii) below:

       (i)If the Owner is under age 50, the applicable amount is $3,000 for any
          taxable year beginning in 2002 through 2004, $4,000 for any taxable
          year beginning in 2005 through 2007 and $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 Section 219(b) (5) (D). Such adjustments will be
          in multiples of $500.

      (ii)If the Owner is 50 or Older, the applicable amount under paragraph
          (i) above is increased by $500 for any taxable year beginning in 2002
          through 2005 and by $1,000 for any taxable year beginning in 2006 and
          years thereafter.

     (iii)If the Owner was a participant in a Section 401(k) plan of a certain
          employer in bankruptcy described in Code Section 219(c) (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 Owner 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 Owner's Roth IRAs for a
       taxable year is the smaller amount determined under (i) or (ii).

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

                                Full
Filing Status               Contribution     Phase-out Range   No Contribution
-------------              ---------------- -----------------  ----------------
Single or Head of          $95,000 or less  Between            $1 10,00 or more
  Household...............                    $95,000 and
                                              $110,000
Joint Return or            $150,000 or less Between $150,000   $160,000 or
  Qualifying Widow(er)....                    and $160,000       more
Married--Separate Return.. $0               Between $0 and     $10,000 or more
                                              $10,000

If the Owner'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 Section 408A(c) (3). Such
adjustments will be in multiples of $1,000.

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

(d) Qualified Rollover Contribution Limit. A rollover from an eligible
    retirement plan other than a Roth IRA or a designated Roth account cannot
    be made to this IRA if, for the year the amount is distributed from the
    other plan,

     (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. For taxable years
         beginning after 2009, the limits in this paragraph (d) do not apply to
         qualified rollover contributions.

(e) SIMPLE IRA Limit. No contributions will be accepted under a SIMPLE IRA plan
    established by any employer pursuant to Section 408(p). Also, no transfer
    or rollover of funds attributable to contributions made by a particular
    employer under its SIMPLE IRA plan will be accepted from a SIMPLE IRA, that
    is, an IRA used in conjunction with a SIMPLE IRA plan, prior to the
    expiration of the 2-year period beginning on the date the Owner first
    participated in that employer's SIMPLE IRA plan.

(f) Recharacterization. A regular contribution to a nonRoth IRA may be
    recharacterized pursuant to the rules in Section 1 .408A-5 of the
    regulations as a regular contribution to this IRA, subject to the limits in
    (c) above.

(g) Modified AGI. For purposes of the (c) and (d) above, an Owner's modified
    AGI for a taxable year is defined in Section 408A(c)(3)(C)(i) and does not
    include any amount included in adjusted gross income as a result of a
    rollover from an eligible retirement plan other than a Roth IRA (a
    "conversion").

(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
    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 self-employed Owner 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 Owner'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 Owner filing a joint return, the greater
    compensation of his our 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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     (i) Any refund of premiums (other than those attributable to excess
         contributions) will be applied, before the close of the calendar year
         of the refund, toward the payment of future premiums or the purchase
         of additional benefits.

         Except in the case of a singe premium Contract, no premium payment
         subsequent to the initial premium payment will be accepted unless it
         is equal to or at least $50.00. In the case of a single premium
         Contract, no premiums or contributions will be accepted after the
         Policy Date specified in the Contract.

Article 4 - Required Distributions Generally

(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 Section 408 (b)(3), as modified by Section 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 paragraph
    (b) below) must satisfy the requirements of Code Section 408(a)(6), as
    modified by Section 408A(c)(5), and the regulations thereunder, rather than
    the distribution rules in Article 6 below.

(b) The "interest" in the IRA includes the amount of any outstanding rollover,
    transfer and recharacterization under Q&As -7 and -8 of Section 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.

Article 5 - Distributions During Owner's Life

No amount is required to be distributed prior to the death of the Owner for
whose benefit the Contract was originally established.

Article 6 - Distributions After Owner's Death

(a) Upon the death of the Owner, his or her entire interest will be distributed
    at least as rapidly as follows:

     (i) 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
         (a)(iii) below.

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     (ii)If the Owner's sole designated beneficiary is the Owner's surviving
         spouse, the entire interest will be distributed, starting by the end
         of the calendar year following the calendar year of the Owner's death
         (or by the end of the calendar year in which the Owner would have
         attained age 70  1/2 if later), over such spouse's life, or, if
         elected, in accordance with paragraph (a)(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 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 (a)(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 (a)(i) or (a)(ii) 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 (a)(ii) above).

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

(b) For purposes of the paragraph (a)(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 Section 1.401 (a)(9)-6 of the Income Tax Regulations, the
    required distributions are considered to commence on the annuity starting
    date.

(c) 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.

Article 7 - 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 inconsistent with such requirements.

If a guaranteed period of payments is chosen under an optional payment plan,
the length of the period must not exceed the applicable maximum period under
Q&As-3 and -10 of Section 1.401 (a)(9)-6 of the Income Tax Regulations.

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Article 8 - Annual Reports

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

Article 9 - 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 Owner's consent, when such
amendment is necessary to assure continued compliance with the requirements of
Section 408A 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.

For Genworth Life Insurance Company of New York

                                                  [/s/ David Sloane
                                                  ------------------------------
                                                  David Sloane
                                                  President]

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                         INDIVIDUAL RETIREMENT ANNUITY

                          PAYMENT CHOICE ENDORSEMENT

This endorsement amends the Contract to which it is attached by adding a
Definition to the DEFINITIONS section and an additional Payment Choice in the
[Distribution Rules When Death Occurs Before Income Payments Begin] under the
Death Provisions section. Any reference herein to Contract also means Policy.

DEFINITIONS

Inherited Owner - For purposes of this endorsement an Inherited Owner is any
Designated Beneficiary receiving death proceeds from the Contract or any
beneficiary receiving death proceeds from any other individual retirement plan.
A surviving spouse may elect to be treated as an Inherited Owner in lieu of
exercising spousal continuation. The Inherited Owner will be named the
Annuitant at election of the payment choice.

DEATH PROVISIONS

Payment Choices, in the [Distribution Rules When Death Occurs Before Income
Payments Begin], under the DEATH PROVISIONS section of the Contract is amended
by adding the following language:

    (4)Apply the death proceeds to provide for an annual payment equal to the
       Minimum Annual Income, described below. Payments will continue annually
       on the distribution date selected by the Inherited Owner, subject to
       Special Rules stated below until the death of the Inherited Owner or the
       Contract Value is reduced to $0. Upon death of the Inherited Owner, the
       person or entity named by the Inherited Owner or, if no one is named,
       the Inherited Owner's estate may receive the remaining Contract Value.
       The recipient may take the Contract Value as a lump sum or continue to
       receive the annual payment on the distribution date equal to the Minimum
       Annual Income until the Contract Value is reduced to $0.

       The Minimum Annual Income is the amount withdrawn each year to satisfy
       section 408(b)(3) of the Code. The Minimum Annual Income will be based
       on the applicable distribution period for required minimum distributions
       after death, as provided in section 1.401(a)(9)-5 A-5 of the Income Tax
       Regulations.

Special Rules for this payment choice only:

    .  This payment choice cannot be selected if the Minimum Annual Income
       would be less than $100.

    .  The Inherited Owner must elect a distribution date on which payments
       will be made. If the Inherited Owner is the surviving spouse of the
       original IRA owner within the meaning of section 401(a)(9)(B)(iv) of the
       Code, then the first distribution date elected must be the later of
       either: (i) December 15/th/ of the year in which the deceased would have
       been age 70  1/2 or (ii) December 15/th/ of the year following the
       original IRA owner's death. If the Inherited Owner is not the surviving
       spouse of the original IRA owner, then the first distribution date
       elected must be within 350 days from the date of death. If the surviving
       spouse dies before the first distribution date, the first distribution
       date under this rider will be determined by treating death of the
       surviving spouse as death of the original IRA owner and the surviving
       spouse's Designated Beneficiary as the Inherited Owner.

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    .  Amounts paid to satisfy the Minimum Annual Income will not be subject to
       surrender charges. Surrender charges will apply to amounts withdrawn
       above the Minimum Annual Income.

    .  Optional living benefit and death benefit riders are not available with
       this Payment Choice.

    .  Additional premiums may not be added with this Payment Choice

Under this Payment Choice, the Contract will terminate upon payment of the
entire Contract Value.

For Genworth Life Insurance Company of New York,

                                                  [/s/ David J. Sloane
                                                  ------------------------------
                                                  David J. Sloane
                                                  President]

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