Document:

Exhibit 10(l)

                     GOLDEN AMERICAN LIFE INSURANCE COMPANY
                                  SURPLUS NOTE

Golden  American  Life  Insurance  Company  agrees  to  pay  Equitable  of  Iowa
Companies,  an Iowa corporation,  the sum of $25 million  ($25,000,000.00)  plus
interest at the rate of 8.25% per annum from the date hereof,  December 17, 1996
until paid. In any event, this note will mature on December 17, 2026.

This Surplus Note and accrued  interest thereon shall be subordinate to payments
due to policyholders,  claimant and beneficiary claims, as well as debts owed to
all other classes of debtors of Golden  American Life  Insurance  Company in the
event  of (a) the  institution  of  bankruptcy,  reorganization,  insolvency  or
liquidation proceedings by or against Golden American Life Insurance Company, or
(b)  the  appointment  of  a  Trustee,  receiver  or  other  Conservator  for  a
substantial part of Golden American Life Insurance Company properties.

Any payments made shall first apply to accrued interest, and the balance of such
payment shall apply to reduce the principal of this Note.

Any  payment of  principal  and/or  interest  made shall be subject to the prior
approval of the Delaware  Insurance  Commissioner.  If the  Commissioner has not
approved payment of principal to retire the note prior to its maturity date, the
maturity date will be automatically extended until such time as the Commissioner
authorizes payment of the final balance of principal.

Golden American Life Insurance  Company hereby waives  presentment and notice of
dishonor.

In witness whereof,  Golden American Life Insurance Company has caused this Note
to be executed and delivered.

                           GOLDEN AMERICAN LIFE INSURANCE COMPANY

                           BY:  /s/ Terry L. Kendall
                                -------------------------------------------
                                    Terry L. Kendall, President and CEO

Attest by:

/s/ Myles R. Tashman
------------------------------
Myles R. Tashman
Executive Vice President and
General Counsel

                                                                 51Exhibit 10(m)

                     GOLDEN AMERICAN LIFE INSURANCE COMPANY
                                  SURPLUS NOTE

Golden  American Life  Insurance  Company agrees to pay Equitable Life Insurance
Company  of Iowa  corporation,  the  sum of $60  million  ($60,000,000.00)  plus
interest at the rate of 7.25% per annum from the date hereof,  December 30, 1998
until paid. In any event, this note will mature on December 29, 2028.

This Surplus Note and accrued  interest thereon shall be subordinate to payments
due to policyholders,  claimant and beneficiary claims, as well as debts owed to
all other  classes  of  debtors,  other than  surplus  note  holders,  of Golden
American  Life  Insurance  Company  in the  event  of  (a)  the  institution  of
bankruptcy, reorganization,  insolvency or liquidation proceedings by or against
Golden  American Life Insurance  Company,  or (b) the  appointment of a Trustee,
receiver or other  Conservator  for a substantial  part of Golden  American Life
Insurance Company properties.

Any payments made shall first apply to accrued interest, and the balance of such
payment shall apply to reduce the principal of this Note.

Any  payment of  principal  and/or  interest  made shall be subject to the prior
approval of the Delaware  Insurance  Commissioner.  If the  Commissioner has not
approved payment of principal to retire the note prior to its maturity date, the
maturity date will be automatically extended until such time as the Commissioner
authorizes payment of the final balance of principal.

Golden American Life Insurance  Company hereby waives  presentment and notice of
dishonor.

In witness whereof,  Golden American Life Insurance Company has caused this Note
to be executed and delivered.

                           GOLDEN AMERICAN LIFE INSURANCE COMPANY

                           BY: /s/Stephen J. Preston
                               -----------------------------------------------
                                  Stephen J. Preston, Executive Vice President

Attest by:

/s/ David L. Jacobson
------------------------------
David L. Jacobson
Senior Vice President and
Assistant Secretary

                                       52Exhibit 10(n)

                     GOLDEN AMERICAN LIFE INSURANCE COMPANY
                                  SURPLUS NOTE

Golden  American  Life  Insurance  Company  agrees to pay ING America  Insurance
Holdings, Inc. a Delaware corporation,  the sum of $75 million  ($75,000,000.00)
plus interest at the rate of 7.75% per annum from the date hereof, September 30,
1999 until paid. In any event, this note will mature on September 29, 2029.

This Surplus Note and accrued  interest thereon shall be subordinate to payments
due to policyholders,  claimant and beneficiary claims, as well as debts owed to
all other  classes  of  debtors,  other than  surplus  note  holders,  of Golden
American  Life  Insurance  Company  in the  event  of  (a)  the  institution  of
bankruptcy, reorganization,  insolvency or liquidation proceedings by or against
Golden  American Life Insurance  Company,  or (b) the  appointment of a Trustee,
receiver or other  Conservator  for a substantial  part of Golden  American Life
Insurance Company properties.

Any payments made shall first apply to accrued interest, and the balance of such
payment shall apply to reduce the principal of this Note.

Any  payment of  principal  and/or  interest  made shall be subject to the prior
approval of the Delaware  Insurance  Commissioner.  If the  Commissioner has not
approved payment of principal to retire the note prior to its maturity date, the
maturity date will be automatically extended until such time as the Commissioner
authorizes payment of the final balance of principal.

Golden American Life Insurance  Company hereby waives  presentment and notice of
dishonor.

In witness whereof,  Golden American Life Insurance Company has caused this Note
to be executed and delivered.

                          GOLDEN AMERICAN LIFE INSURANCE COMPANY

                          BY: /s/ Stephen J. Preston
                                  --------------------------------------------
                                  Stephen J. Preston, Executive Vice President

Attest by:

/s/ David L. Jacobson
----------------------------
David L. Jacobson
Senior Vice President and
Assistant Secretary

                                       53EXHIBIT 10(a)

 IB's EXECUTIVE OFFICERS' DEFERRED COMPENSATION PLANS
      The Board of Directors of IB adopted  three  unfunded  Executive  Deferred
Compensation  plans  which  allowed  officers  and key  employees  selected by a
Management  Committee appointed by the Board of Directors to defer part of their
annual  salary.  The first plan began in 1983 and allowed a one time deferral of
up to 50% in that  year and  each of the  other  two  plans  allowed  a one time
deferral  of up to 20% in 1984  and  1986,  respectively.  These  plans  provide
benefit  payments in amounts related to salary deferred by each  participant and
accrual of interest at an above market rate.  Income tax on deferred  amounts is
payable upon receipt of payments under the plans. A participant must continue to
be employed by IB until age 65 or be eligible  for early  retirement  under IB's
Employer's  Retirement  Income  Plan  in  order  to  receive  full  supplemental
retirement benefits. If a participant's employment terminates prior to attaining
age 65 or the applicable  early  retirement  age, the  participant  will receive
reduced  benefit  payments  related to salary  deferred and the duration of plan
participation.  The  addition  of  similar  plans in the  future is  subject  to
election by the Board of Directors of IB and voluntary participation.EXHIBIT 10(b)

IFC's EXECUTIVE DEFERRED COMPENSATION PLAN
      The Board of  Directors  of the  Company  adopted  an  unfunded  Executive
Deferred  Compensation plan which allowed officers and key employees selected by
a  Management  Committee  appointed  by the Board of  Directors to defer part of
their 1990  annual  salary.  The plan  allowed a one time  deferral  of up to 50
percent in 1990. The terms of the plan are the same as the IB plans described in
the previous  paragraph,  except the participant must be employed by the Company
or a subsidiary of the Company instead of IB only. The addition of similar plans
in the future is subject to election by the Board of Directors of the Company or
the subsidiaries and voluntary participation.EXHIBIT 10(c)

IB's DEFERRED SALARY CONTINUATION PLAN
      In  December  1979,  the  Board  of  Directors  of  IB  adopted  a  Salary
Continuation Plan for certain officers of IB. This plan provides that upon death
of an eligible person during his employment,  his designated  beneficiaries will
be entitled to receive  during the first year after death an amount as specified
per individual plan agreement.  Thereafter, until such person would have reached
age 65 (but not less than 9 years),  an amount as specified per individual  plan
agreement may be received each year.  Upon  retirement  some varying amounts for
each participant,  not specifically  related to compensation,  are also provided
for a 10-year period by this plan.  Benefit amounts are provided by the deferral
of a portion of each participant's salary,  agreed to by the participants,  plus
accrued interest at a market rate.EXHIBIT 10(d)

IB's DEFERRED COMPENSATION PLANS FOR DIRECTORS
            In 1983,  1984,  and 1986,  the  Board of  Directors  of IB  adopted
unfunded  Outside  Directors'  Deferred  Compensation  Plans  which were open to
directors  of IB  who  are  not  full-time  bank  employees  and  who  chose  to
participate. Under these plans, a participating director had the option to defer
up to 100 percent of his quarterly fee.  Benefit  payment  amounts relate to the
fee deferred and accrual of interest at an above market rate. At retirement (age
70),  benefits  will  be paid on a  monthly  basis  for  120  months,  with  any
installments  not  paid  prior  to a  participant's  death  being  paid  to  his
designated beneficiary. If a director ceases to serve as such prior to attaining
age 70, the participating director will receive reduced benefit payments related
to the fees deferred and the duration of his participation.

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