Document:

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                                                                   EXHIBIT 10.13

                                    Form of

                          TAX DISAFFILIATION AGREEMENT

      TAX DISAFFILIATION AGREEMENT (the "Agreement") entered into as of April
__, 2004 by and between WCA Waste Corporation, a Delaware corporation, and Waste
Corporation of America, LLC, a Delaware limited liability company ("WCA").
Capitalized terms used in this Agreement are defined in Section 1.1 below.
Unless otherwise indicated all "Section" references in this Agreement are to
sections of this Agreement.

                                    RECITALS

      WHEREAS, WCA Waste Corporation is the common parent of an affiliated group
of corporations within the meaning of Section 1504(a) of the Internal Revenue
Code of 1986, as amended (the "Code"), (the "Consolidated Group").

      WHEREAS, the members of such Consolidated Group have heretofore joined in
filing consolidated federal Income Tax Tax Returns as well as certain
consolidated, combined, and unitary Tax Returns for state and local
jurisdictions.

      WHEREAS, prior to the Internal Reorganization, WCA was the parent
corporation of the Consolidated Group.

      WHEREAS, following and as a result of the Internal Reorganization, WCA
converted from a corporation to a limited liability corporation in which WCA
Waste Corporation has a 100 percent ownership interest.

      WHEREAS, as a result of the Internal Reorganization, WCA wholly-owns
directly or indirectly certain members of the Consolidated Group (the "WCA
Group").

      WHEREAS, the board of directors of WCA Waste Corporation determined that
it is in the best interests of WCA Waste Corporation to distribute its ownership
interest in WCA to its shareholders (the "Distribution").

      WHEREAS, subsequent to the Distribution, WCA and each member of the WCA
Group will no longer be members of the Consolidated Group except for those
purposes described herein.

      WHEREAS, WCA will be treated as a partnership for federal Income Tax
purposes after the Distribution.

      WHEREAS, the Consolidated Group and WCA desire on behalf of themselves and
their successors to set forth their rights and obligations with respect to Taxes
due for periods before and after the Distribution.

      NOW, THEREFORE, for good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the parties hereto agree as
follows:
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                                   ARTICLE I
                                  DEFINITIONS

      1.1 For the purposes of this Agreement, the following terms have the
following meanings:

      "Agreement" shall have the meaning set forth in the preamble.

      "Business Day" means any day other than a Saturday, a Sunday, or a day on
which banking institutions located in the State of Texas are authorized or
obligated by law or executive order to close.

      "Carryforward Tax Attribute" means a deductible or creditable consolidated
United States federal Tax attribute, or similar state or local Tax attribute,
including (i) a consolidated net operating loss, a consolidated net capital
loss, a consolidated unused investment credit, a consolidated unused foreign Tax
credit, or a consolidated excess charitable contribution, and (ii) the
consolidated minimum Tax credit, credit for producing fuel from a
nonconventional source or other consolidated general business credits that can
be carried forward from one Tax period to subsequent Tax periods.

      "Code" shall have the meaning set forth in the Recitals.

      "Consolidated Group" shall have the meaning set forth in the Recitals.

      "Consolidated Return" means any consolidated, combined or unitary Tax
Return filed by WCA Waste Corporation for the Consolidated Period with respect
to United States federal, state or local Taxes, including Taxes imposed or based
on net income, net worth or gross receipts.

      "Consolidated Period" means (a) any Tax period of the Consolidated Group
ending before, with, or which includes the Distribution Date during which WCA or
any member of the WCA Group was a member of the Consolidated Group and (b) any
Tax period ending after the Distribution Date in which (i) WCA Waste Corporation
or a Continuing Member and (ii) WCA or a member of the WCA Group are required to
file a consolidated, combined or unitary state or local Tax Return.

      "Continuing Member" means any member of the Consolidated Group on the
Distribution Date other than any member of the WCA Group.

      "Distribution" shall have the meaning set forth in the Recitals.

      "Distribution Date" means the last date that the members of the WCA Group
are included in the Consolidated Group's consolidated federal Income Tax Tax
Return, either as a member or as a disregarded entity.

      "Distribution Tax" means any registration, transfer or Income Taxes
(including any Taxes incurred with regard to Section 311(b) of the Code)
directly resulting from the Distribution imposed upon WCA or any member of the
WCA Group; provided that such

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term shall not refer to the collateral Tax effects of the Distribution
(including with regard to the Tax basis of assets).

      "Final Determination" shall mean with respect to any issue (a) a decision,
judgment, decree or other order by any court of competent jurisdiction, which
decision, judgment, decree or other order has become final and not subject to
further appeal; (b) a closing agreement entered into under Section 7121 of the
Code or any other binding settlement agreement entered into in connection with
or in contemplation of an administrative judicial proceeding; or (c) the
completion of the highest level of administrative proceedings if a judicial
contest is not, or is no longer, available.

      "Income Tax" means any United States federal, state, local or foreign Tax,
charge, fee, levy or other assessment which is determined with reference to (a)
net income or profits (including capital gains, gross receipts, value added or
minimum Tax, but not including sales or use Tax), or (b) multiple bases,
including but not limited to, corporate franchise, gross receipts, net worth,
privilege, doing business or occupation Taxes, if one of the bases is listed in
clause (a).

      "Independent Firm" shall have the meaning set forth in Section 6.2.

      "Internal Reorganization" means the transactions undertaken in connection
with the Distribution to restructure or separate those companies or entities
that will be owned directly or indirectly by WCA Waste Corporation on or after
the Distribution Date, on the one hand, and those companies or entities that
will be owned directly or indirectly by WCA, on the other hand.

      "Internal Reorganization Tax" means any registration, transfer or Income
Taxes (including any Taxes incurred with regard to Section 311(b) of the Code)
directly resulting from the Internal Reorganization imposed upon WCA or any
member of the WCA Group; provided that such term shall not refer to the
collateral Tax effects of the Internal Reorganization (including with regard to
the Tax basis of assets).

      "Loss" means all liabilities, costs, expenses, (including reasonable
expenses of investigation and attorneys' fees and expenses), losses, damages,
assessments, settlements or judgments arising out of or incident to the
imposition, assessment or assertion of any Tax liability.

      "Notice" shall have the meaning set forth in Section 8.2.

      "Proceeding" means any audit or other examination, protest, appeals or
other administrative or judicial proceeding relating to liability or refunds or
adjustments with respect to Taxes for any Tax period.

      "Regulations" means the regulations promulgated under the Code, in effect
from time to time.

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      "Separate Return Tax Period" means a Tax period of WCA or a member of the
WCA Group which is not included in a Consolidated Period, or any Tax period of
WCA Waste Corporation subsequent to a final Consolidated Period.

      "Tax" means all taxes, charges, fees, levies, imposts, duties and other
assessments, including, without limitations, income, gross receipts, excise,
personal property, real property, sales, ad valorem, value-added, withholding,
social security, occupation, use, service, service use, leasing, leasing use,
license, payroll, franchise, transfer and recording taxes, fees and charges,
imposed by the United States or any state, local, or foreign governmental
authority whether computed on a separate, consolidated, unitary, combined or
another basis; and such term shall include (including without limitation any
duty to reimburse another party for indemnified Taxes or refunds or credit of
Taxes) any interest, fines, penalties and additional amounts attributable to,
imposed on, or with respect to, any such taxes, charges, fees, levies, imposts,
duties or other assessments, and interest thereon.

      "Tax Authority" means with respect to any Tax, the jurisdiction (or
political subdivision thereof) or governmental entity that imposes such Tax, and
the agency (if any) charged with the collection of such Tax for such
jurisdiction or governmental entity.

      "Tax Benefit" shall have the meaning set forth in Section 2.5(e).

      "Tax Item" shall have the meaning set forth in Section 2.1(a)(i).

      "Tax Return" shall mean any return, information return, form, report,
filing, statement, declaration or other document required to be filed with a Tax
Authority in respect of any Tax or Taxes.

      "WCA" means (a) WCA including WCA when it was a Delaware corporation prior
to its conversion to a Delaware limited liability company or (b) any successor
to WCA.

      "WCA Group" shall have the meaning set forth in the Recitals.

      "WCA Group Federal Tax Liability" means the WCA Group's consolidated
federal Income Tax liability, determined as of the end of the applicable Tax
period in accordance with Section 1.1502-1, et seq. of the Regulations as if (a)
the highest rate of Tax specified in Section 11(b) of the Code were the only
rate set forth in that subsection, and (b) the WCA Group was a separate
affiliated group of corporations filing a consolidated federal Income Tax
Return, including any elections that have been made for or on behalf of any
member of the WCA Group for the Consolidated Period pursuant to the Code or
Regulations.

      "WCA Group State and Local Tax Liability" means the WCA Group's liability
for Taxes as determined under Section 2.3(c) of this Agreement.

      "WCA Waste Corporation" means (a) WCA Waste Corporation, (b) any successor
common parent corporation described in Section 1.1502-75(d)(2)(i) or (ii) of

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the Regulations, or (c) any corporation as to which WCA Waste Corporation (or
successor corporation described in clause (b) hereof) is the "predecessor"
within the meaning of Section 1.1502-1(f)(4) of the Regulations, if such
corporation acquires WCA Waste Corporation (or a successor corporation described
in clause (b) hereof) in an acquisition within the meaning of Section
1.1502-75(d)(3) of the Regulations.

                                   ARTICLE II

                  TAX RETURNS, TAX PAYMENTS AND EVENT OF LOSS

      2.1 Obligation to Prepare and File Tax Returns.

      (a) Consolidated or Combined Tax Returns.

            (i) WCA Waste Corporation shall prepare and file, or cause to be
prepared and filed, all Consolidated Returns (including any Consolidated Returns
that include the Distribution Date). WCA Waste Corporation shall have the
exclusive right, in its sole discretion, with respect to any Tax Return
described in this Section 2.1(a) to determine (1) the manner in which such Tax
Return shall be prepared and filed, including the elections, methods of
accounting, positions, conventions and principles of taxation to be used and the
manner in which any item of income, gain, loss, deduction, credit or other
attribute (a "Tax Item") shall be reported; (2) whether any extensions may be
requested; (3) the elections that will be made by WCA Waste Corporation; any
Continuing Member; WCA; and any member of the WCA Group on such Tax Return; (4)
whether any amended Tax Returns shall be filed; (5) whether any claims for
refund shall be made; (6) whether any refunds shall be paid by way of refund or
credited against liability for the related Tax; and (7) whether to retain
outside firms to prepare or review such Tax Return.

            (ii) For each Consolidated Period, WCA shall provide WCA Waste
Corporation with documents and other information including workpapers and
schedules, state apportionment schedules, fixed asset ledgers, detailed general
ledgers, Schedule M analysis and journal entries, in order for WCA Waste
Corporation to prepare Consolidated Returns for each jurisdiction in which WCA
or a member of the WCA Group is included in a Consolidated Return with any
Continuing Member, in each case, on or before the date which is fifteen (15)
Business Days prior to the due date of such Tax Return. Tax Items to be included
in any Consolidated Returns for the Consolidated Period that includes the
Distribution Date shall be determined by the method described in Section 2.1(a)
(iii).

            (iii) Notwithstanding anything in this Agreement to the contrary,
the WCA Group Federal Tax Liability for the Consolidated Period that includes
the Distribution Date shall be determined pursuant to Section 1.1502-76 of the
Regulations by including only that portion of the Tax year ending on the
Distribution Date, based on a closing of the books for Income Tax purposes and,
immediately before the Distribution Date, Tax Items will be taken into account
(to the extent not previously taken into account in the computation of the WCA
Group Federal Tax Liability) as required by the applicable intercompany
transaction Regulations.

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      (b) Separate Returns.

            (i) WCA shall prepare and timely file Tax Returns and pay any member
of the WCA Group's separate Tax liabilities, or estimated separate Tax
liabilities, with respect to any Tax Authority under which a member of the WCA
Group is required to file (or does file) a separate state, local or foreign Tax
Return directly with the Tax Authority and not as a part of a Consolidated Group
Tax Return for a period that includes a Consolidated Period.

            (ii) WCA Waste Corporation and the Continuing Members, on the one
hand, and WCA and the WCA Group, on the other hand, shall each prepare and
timely file Tax Returns with, and pay their own Tax liabilities directly to, the
appropriate Tax Authorities for all Separate Return Tax Periods.

            (iii) If there are any adjustments to the Tax liabilities of any of
the members of the WCA Group for Separate Return Tax Periods or for separate
state or local Tax Returns for a Consolidated Period, WCA will control the
conduct of Proceedings related thereto, and will pay the Tax liability, if any,
directly to the relevant Tax Authority.

      2.2 Payment of Taxes for Consolidated Period to Taxing Authorities.

      (a) WCA Waste Corporation shall pay (or cause to be paid) to the
appropriate Tax Authorities, and shall indemnify WCA and each member of the WCA
Group against liability for, all Taxes with respect to the Consolidated Group's
Consolidated Returns for the Consolidated Period.

      (b) WCA shall pay (or cause to be paid) to the appropriate Tax
Authorities, and shall indemnify WCA Waste Corporation and each Continuing
Member against liability for, all Taxes with respect to any separate state,
local, or foreign Tax Return filed or required to be filed by WCA for the
Consolidated Period.

      2.3 Allocation of Taxes.

      (a) For each Consolidated Period, WCA shall be liable for and shall pay to
WCA Waste Corporation an amount equal to the sum of the WCA Group Federal Tax
Liability and the WCA Group State and Local Tax Liability for such Tax period.
The WCA Group Federal Tax Liability and the WCA Group State and Local Tax
Liability shall not include any Internal Reorganization Taxes, which are
provided for in Section 2.5(c), or any Distribution Taxes, which are provided
for in Section 2.5(d).

      (b) With respect to each Consolidated Period, the WCA Group Federal Tax
Liability for such Tax period shall be WCA 's liability for federal Income Taxes
for such Tax period, as determined in accordance with Section 2.1(a)(iii).

      (c) With respect to any Consolidated Period, the WCA Group State and Local
Tax Liability shall be the sum for such Tax period of the WCA Group's state and
local

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Tax liability for each Consolidated Tax Return, as determined in a manner
consistent with the principles and procedures set forth in Section 2.1(a)(iii).

      2.4 Recomputation and Adjustment of Taxes; Amended Returns. For any
Consolidated Period, in the event of a redetermination of any Tax Item of any
Continuing Member or the WCA Group as a result of a Final Determination, the
filing of a Tax refund claim or the filing of an amended Tax Return pursuant to
which Taxes are paid to a Tax Authority or a refund of Taxes is received from a
Tax Authority, WCA Waste Corporation and WCA shall prepare jointly, in
accordance with the principles and procedures set forth in this Agreement,
revised Tax Returns, as appropriate, to reflect the redetermination of such Tax
Item as a result of such Final Determination, filing of a Tax refund claim or
filing of an amended Tax Return. Following the preparation of such revised Tax
Returns, WCA's payment obligations under Section 2.3 hereof shall be
redetermined. Without the prior written consent of WCA Waste Corporation (which
consent may be withheld in its sole discretion) WCA shall not amend any Tax
Return, including any foreign Tax Returns, for any Consolidated Period.

      2.5 Indemnification.

      (a) WCA Waste Corporation and each Continuing Member shall jointly and
severally indemnify WCA and each member of the WCA Group and their respective
directors, officers and employees, and hold them harmless from and against any
Tax or Loss that is attributable to, or results from, the failure of WCA Waste
Corporation to make any payment required to be made under this Agreement. WCA
and each member of the WCA Group shall jointly and severally indemnify WCA Waste
Corporation and each Continuing Member and their respective directors, officers
and employees, and hold them harmless from and against any Tax or Loss that is
attributable to, or results from, the failure of WCA to make any payment
required to be made under this Agreement.

      (b) WCA Waste Corporation and each Continuing Member shall jointly and
severally indemnify WCA, each member of the WCA Group and their respective
directors, officers and employees and hold them harmless from and against any
Tax or Loss attributable to the negligence of WCA Waste Corporation or any
Continuing Member in supplying WCA or any member of the WCA Group with
inaccurate or incomplete information, in connection with the preparation of any
Tax Return or the conduct of any Proceeding. WCA and each member of the WCA
Group shall jointly and severally indemnify WCA Waste Corporation, each
Continuing Member and their respective directors, officers and employees and
hold them harmless from and against any Tax or loss attributable to the
negligence of WCA or any member of the WCA Group in supplying WCA Waste
Corporation or any Continuing Member with inaccurate or incomplete information,
in connection with the preparation of any Tax Return or the conduct of any
Proceeding.

      (c) Notwithstanding anything in this Agreement to the contrary, WCA Waste
Corporation and each Continuing Member shall jointly and severally indemnify
WCA, each member of the WCA Group and their respective directors, officers and
employees, and hold them harmless from and against any Internal Reorganization
Taxes incurred by

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WCA or any member of the WCA Group as a result of the Internal Reorganization,
which is not otherwise offset by net operating losses, net capital losses,
unused Tax credits and other deductible or creditable Tax attributes available
to the Consolidated Group.

      (d) Notwithstanding anything in this Agreement to the contrary, WCA Waste
Corporation and each Continuing Member shall jointly and severally indemnify
WCA, each member of the WCA Group and their respective directors, officers and
employees, and hold them harmless from and against any Distribution Taxes
incurred by WCA or any member of the WCA Group as a result of the Distribution,
which is not otherwise offset by net operating losses, net capital losses,
unused Tax credits and other deductible or creditable Tax attributes available
to the Consolidated Group.

      (E) If an indemnification obligation of any Continuing Member (including
WCA Waste Corporation) or the WCA Group (including WCA) under this Section 2.5
with respect to a Consolidated Period arises in respect of an adjustment that
makes allowable to an indemnified Continuing Member or an indemnified member of
the WCA Group any credit, deduction, amortization, exclusion from income or
other allowance (a "Tax Benefit") that would not, but for such adjustment, be
allowable, then any payment by any Continuing Member or any member of the WCA
Group pursuant to this Section 2.5 shall be an amount equal to the amount
otherwise due but for this subsection (e), minus the present value of the
product of (x) the Tax Benefit multiplied (y) (i) 100 percent for any portion of
a Tax Benefit that is treated as a credit or else (ii) by the maximum corporate
Tax rate of the Tax Authority as to which the Tax Benefit relates and as of the
period in which the Tax Benefit is first allowable. The present value of such
product shall be determined by discounting such product from the time the Tax
Benefit becomes allowable at a per annum rate equal to the long-term applicable
federal rate in effect on the last day of such period plus 200 basis points.

      2.6 Payment of Taxes for Separate Return Tax Periods. Except as otherwise
provided in this Agreement, WCA Waste Corporation shall pay or cause to be paid
all Taxes and shall be entitled to receive and retain all refunds of Taxes with
respect to Tax Returns relating to Separate Return Tax Periods for which WCA
Waste Corporation has filing responsibility, including under this Agreement.
Except as otherwise provided in this Agreement, WCA shall pay or cause to be
paid all Taxes and shall be entitled to receive and retain all refunds of Taxes
with respect to Tax Returns relating to Separate Return Tax Periods for which
WCA has filing responsibility, including under this Agreement.

      2.7 Interest. Payments pursuant to this Agreement that are not made within
the period prescribed in this Agreement or, if no period is prescribed, within
fifteen (15) Business Days after demand for payment is made shall bear interest
for the period from and including the date immediately following the fifteenth
(15th) Business Day after demand for payment is made through the date of payment
at a per annum rate equal to the long-term applicable federal rate in effect on
the last day of such period plus 200 basis points. Such interest will be payable
at the same time as the payment to which it relates

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and shall be calculated on the basis of a year of 365 days and the actual number
of days for which due.

                                  ARTICLE III
                          CARRYFORWARD TAX ATTRIBUTES

      3.1 Separate Return Tax Period Carryforward Tax Attributes. Unless the
final or temporary Regulations require an allocation of particular items of
Consolidated Group's Carryforward Tax Attributes from the final Consolidated
Period to WCA's Separate Return Tax Periods, no Carryforward Tax Attributes will
be allocated to WCA or any member of the WCA Group. WCA Waste Corporation will
allocate to WCA and members of the WCA Group only that portion, if any, of
particular Carryforward Tax Attribute items as the final or temporary
Regulations require to be so allocated.

      3.2 Calculation of Carryforward Tax Attributes. Calculation of the portion
of any Carryforward Tax Attributes available to WCA and members of the WCA Group
shall be made by WCA Waste Corporation in accordance with this Article III. Such
calculation will be provided to WCA as soon as practicable but in any case
estimates shall be provided to WCA not later than a date that permits WCA
sufficient time to prepare and to timely file Tax Returns for WCA's and each
member of the WCA Group's Separate Return Tax periods, taking all extensions of
time to file Tax Returns into consideration. WCA Waste Corporation shall also
advise WCA of any adjustments to such calculations as a result of a Tax audit, a
Final Determination, or otherwise. WCA shall have a right to review WCA Waste
Corporation's calculations made pursuant to this Section 3.2.

      3.3 Tax Attributes to be Claimed for Separate Return Tax Periods. WCA
shall prepare and file all of its and for all of the members of the WCA Group's
Tax Returns for all Separate Return Tax Periods taking into account the amount
of the Carryforward Tax Attributes provided to WCA and members of the WCA Group
by WCA Waste Corporation pursuant to this Article III.

      3.4 Carryback Items from Separate Return Tax Periods. With respect to
carrybacks by WCA and members of the WCA Group of net operating losses, net
capital losses, unused Tax credits and other deductible or creditable Tax
attributes to a Consolidated Period from a Separate Return Tax Period which
would be permitted under the Code and the Regulations (or state law and state
regulations), taking into consideration the separate return limitation year
rules whenever appropriate to do so by the Code and the Regulations (or state
law and state regulations), WCA shall elect for itself and for members of the
WCA Group to relinquish any carryback period which would include any
Consolidated Period. In cases where WCA cannot relinquish the carryback period,
or if the parties otherwise agree, WCA Waste Corporation shall cooperate with
WCA in seeking Tax refunds from the appropriate Tax Authority, at WCA's expense,
and WCA or a member of the WCA Group shall be entitled to such refund, including
interest paid by the Tax Authority in connection with such refund; provided,
however, that WCA shall indemnify and hold WCA Waste Corporation harmless from
and against any and all collateral Tax consequences resulting from or

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caused by the carryback of deductible or creditable Tax attributes by WCA or a
member of the WCA Group from a Separate Return Tax Period to a Consolidated
Period, including Tax attributes of WCA Waste Corporation or a Continuing Member
that expire unused and that would have been used but for such carryback. The
amount of such indemnity shall be limited to the actual Tax benefit to which WCA
Waste Corporation or a Continuing Member would have been entitled in the absence
of the carryback of the deductible or creditable Tax attribute of WCA or a
member of the WCA Group. WCA Waste Corporation shall only be entitled to
indemnification under this Section 3.4 if WCA Waste Corporation has used
reasonable efforts to avoid the collateral Tax consequence being indemnified.
WCA shall have the right to review the collateral Tax consequence being
indemnified. The amount of the refund due to WCA from WCA Waste Corporation
shall be reduced by the amount of the indemnification, if any.

      In the event that (i) WCA or a member of the WCA Group has filed a refund
claim with a Tax Authority for a Consolidated Period as contemplated by this
Section 3.4, (ii) the refund claim has been allowed, and (iii) the Tax Authority
has applied the refund to an amount owed by WCA Waste Corporation or a
Continuing Member, then WCA Waste Corporation shall pay WCA the amount of the
refund, including the amount of interest that would otherwise have been paid by
the Tax Authority to WCA or to a member of the WCA Group. The refund payment
shall be due to WCA within ten (10) Business Days after the earlier of (i) the
date that WCA Waste Corporation or a Continuing Member receives the refund from
the Tax Authority, or (ii) the date that WCA Waste Corporation receives notice
from the applicable Tax Authority that it has applied the refund to an amount
owed by WCA Waste Corporation or a Continuing Member.

                                   ARTICLE IV
                                   TAX AUDITS

      4.1 General. WCA Waste Corporation shall have the sole right to represent
the interests of the Consolidated Group, including WCA and each member of the
WCA Group, in any Proceeding in connection with any Tax liability for a
Consolidated Period for which a member of the Consolidated Group may be liable.
WCA Waste Corporation's rights shall extend to any matter pertaining to the
management and control of a Proceeding, including, without limitation, execution
of waivers, choice of forum, scheduling of conferences and the resolution of any
Tax Item. Notwithstanding the foregoing, if such Proceeding relates to Taxes as
to which WCA or a member of the WCA Group is solely liable for the payment of
such Taxes under this Agreement or otherwise and would not result in any
additional Tax liability or detriment to the Consolidated Group, WCA shall have
the right to represent the interests of WCA and members of the WCA Group in such
Proceeding so long as (x) WCA shall have agreed in writing to pay all costs and
expenses that it shall incur in connection with the Proceeding including all
attorneys', accountants' and investigatory fees and disbursements and (y) WCA
shall have acknowledged in writing its obligation to pay the Taxes and/or
indemnify the Consolidated Group against all costs and expenses with respect to
such Proceeding; provided, however, if such Proceeding would result in the
extension of the statute of limitations with respect to any Tax Return for which
any member of the

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Consolidated Group may be liable, WCA Waste Corporation may, in its sole
discretion, on at least ten (10) Business Days notice to WCA, require WCA to pay
the Tax proposed and sue for a refund or to take any other action WCA Waste
Corporation may reasonably request to prevent such an extension.

      4.2 Notice of Proceeding. WCA Waste Corporation will notify WCA in writing
of any pending or threatened Proceeding in connection with any Tax liability for
which WCA may be liable, promptly upon receipt of notice of such Proceeding by
any Continuing Member. WCA will notify WCA Waste Corporation in writing of any
pending or threatened Proceeding in connection with any Tax liability for which
any member of the Consolidated Group may be liable, promptly upon receipt of
notice of such Proceeding by WCA. Notification must include a complete copy of
any written communication, and a complete written summary of any oral
communication. The failure of WCA Waste Corporation or WCA to timely forward
such notification shall not relieve the other party of its obligation to pay
such Tax, except to the extent that the failure to timely forward notification
prejudices the ability of the other party to contest the Tax liability.

                                   ARTICLE V
             COOPERATION, RECORD RETENTION, ACCESS, CONFIDENTIALITY

      5.1 Cooperation. WCA Waste Corporation and WCA will provide each other
with the cooperation and information reasonably requested by the other party in
connection with Tax planning, the preparation or filing of any Tax Return (or
claim for refund), the determination and payment of any Tax (or estimated Tax),
or the conduct of any Proceeding; provided, however, that neither party is
required to disclose privileged and confidential information. Such cooperation
and information includes: (i) promptly forwarding copies of appropriate notices
and other communications (including information document requests, revenue
agent's reports and similar reports, notices of proposed adjustments and notices
of deficiency) received from or sent to any Tax Authority, (ii) providing copies
of all relevant Tax Returns (including workpapers and schedules), and documents
relating to rulings or other determinations by Tax Authorities, (iii) providing
copies of records concerning the ownership and Tax basis of property, (iv)
providing other relevant information which either party may possess, including
explanations of documents and information provided under this Agreement, as well
as access to appropriate personnel, (v) the execution of any document that may
be necessary or reasonably helpful in connection with the filing of a Tax Return
(or claim for refund) or in connection with any Proceeding, including waivers,
consents or powers of attorney, and (vi) the use of the parties' reasonable
efforts to obtain any documentation from a governmental authority or a third
party that may be necessary or reasonable helpful in connection with any of the
foregoing.

      5.2 Record Retention; Access. WCA Waste Corporation and WCA shall each (a)
until sixty (60) days after the expiration of the relevant statute of
limitations (including any extensions of which it has actual notice) retain
records, documents, accounting data and other information (including computer
data) necessary for the preparation and filing of all Tax Returns for all
Consolidated Periods in respect of Taxes of WCA Waste

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Corporation and members of the Consolidated Group or WCA and members of the WCA
Group or for the audit of such Tax Returns; and (b) give to the other party
reasonable access to such records, documents, accounting data and other
information (including computer data) and to its personnel (insuring their
cooperation) and premises, for the purpose of the review or audit of such Tax
Returns to the extent relevant to an obligation or liability of a party under
this Agreement. Prior to destroying any records, documents, data or other
information in accordance with this Section 5.2, the party wishing to destroy
such items will give the other party a reasonable opportunity to obtain such
items (at such other party's expense).

      5.3 Information Confidential. WCA Waste Corporation and each Continuing
Member and WCA and each member of the WCA Group shall hold and cause its
employees, consultants, advisors and any other agents to hold in strict
confidence, unless compelled to disclose by judicial or administrative process
or, in the opinion of its counsel, by other requirements of law, all information
(other than any such information relating solely to the business or affairs of
such party) concerning the other party furnished to it by the other party or its
representatives pursuant to this Agreement (except to the extent that such
information was (i) in the public domain through no fault of the party to which
it was furnished, or (ii) lawfully acquired from other sources by such party),
and shall not release or disclose such information to any other person, except
its auditors, attorneys, financial advisors, bankers and other consultants and
advisors who shall be advised of the provisions of this Section 5.3. Any
disclosure of information by either party to accountants for review purposes
pursuant to sections of the Agreement providing for review rights shall not
constitute a breach of confidentiality under this Agreement.

                                   ARTICLE VI
                               DISPUTE RESOLUTION

      6.1 Intent of Parties. Except as otherwise provided in this Agreement, it
is the intent of the parties that WCA's federal, state, local and foreign Tax
liability for all Tax periods, beginning with the Tax period that includes the
Distribution Date, will be determined as if the WCA and the members of the WCA
Group were a group of entities separate from the Consolidated Group. This
Agreement shall at all times be interpreted consistently with such intent.

      6.2 Dispute Resolution. In the event that WCA Waste Corporation and WCA
disagree as to the amount or calculation of any payment to be made under this
Agreement, or the interpretation or application of any provision under this
Agreement, the parties shall attempt in good faith to resolve such dispute. If
such dispute is not resolved within sixty (60) Business Days following the
commencement of the dispute, WCA Waste Corporation and WCA shall jointly retain
a nationally recognized law firm or "Big Four" accounting firm, which firm is
independent of both parties (the "Independent Firm"), to resolve the dispute.
The Independent Firm shall act as an arbitrator to resolve all points of
disagreement and its decision shall be final and binding upon all parties
involved. Following the decision of the Independent Firm, WCA Waste Corporation
and WCA shall each take or cause to be taken any action necessary to

                                     - 12 -
<PAGE>
implement the decision of the Independent Firm. The fees and expenses relating
to the Independent Firm shall be borne equally by WCA Waste Corporation and WCA.

                                  ARTICLE VII
                                   COVENANTS

      7.1 No Conversion to a Corporation. WCA agrees that it will not convert
into an entity treated as a corporation or an association for federal Income Tax
purposes before January 1st, 2006 without the prior written consent of WCA Waste
Corporation, which consent may be withheld in the sole discretion of WCA Waste
Corporation.

      7.2 No Transfer to a Corporation. WCA agrees that it will not transfer
substantially all of its assets to another entity that is treated as a
corporation or association for federal Income Tax purposes and that has
substantially the same ownership as that of WCA on the first (1st) Business Day
following the Distribution Date prior to January 1st, 2006 without the prior
written consent of WCA Waste Corporation, which consent may be withheld in the
sole discretion of WCA Waste Corporation.

                                  ARTICLE VIII
                            MISCELLANEOUS PROVISIONS

      8.1 Termination. Notwithstanding any other provision in this Agreement,
any liabilities determined under this Agreement shall not terminate any earlier
than sixty (60) days after the expiration of the applicable statute of
limitations for such liability. All other representations, warranties and
covenants under this Agreement shall survive indefinitely.

      8.2 Notices. Every notice, request, settlement, or bill or other
communication provided for in this Agreement (a "Notice") must be in writing and
may be personally served, provided a receipt is obtained, or may be sent by
certified mail, return receipt requested, postage prepaid, or may be sent by
facsimile, with acknowledgment of receipt requested, to the parties at the
following addresses (or such other address as one party may specify by Notice to
the other parties).

      If to WCA Waste Corporation:

            WCA Waste Corporation
            One River Way, Suite 1400
            Houston, Texas 77056
            Attention:    General Counsel
            Telecopy No.: (713) 572-4480

                                     - 13 -
<PAGE>
      If to WCA:

            Waste Corporation of America, LLC
            One River Way, Suite 1400
            Houston, Texas 77056
            Attention:    General Counsel
            Telecopy No.: (713) 572-4480

A Notice which is delivered personally is given as of the date specified in the
written receipt. A Notice sent by certified mail is given on the third (3rd)
Business Day following the date of mailing. A Notice by facsimile is given on
the date it is transmitted, provided that acknowledgment of receipt is received
by sender.

      8.3 Governing Law. All issues and questions concerning the construction,
validity, enforcement and interpretation of this Agreement shall be governed by,
and construed in accordance with, the laws of the State of Texas, without giving
effect to any choice of law or conflict of law rules or provisions (whether of
the State of Texas or any other jurisdiction) that would cause the application
of the laws of any jurisdiction other than the State of Texas.

      8.4 Change in Law. If, due to any change in applicable law or regulation
or the interpretation thereof by any court of law or other governing body having
jurisdiction, subsequent to the date of the Agreement, performance of any
provision of or any transaction contemplated by this Agreement shall become
impracticable or impossible, the parties will use their best efforts to find and
employ an alternative means to achieve the same or substantially the same result
as that contemplated by this Agreement.

      8.5 Treatment of Payments. The parties hereto shall treat any payments
made pursuant to the terms of this Agreement as a capital transaction occurring
prior to the Distribution Date for all Tax purposes, except to the extent such
payments represent interest paid pursuant to Section 2.7.

      8.6 Binding Effect; No Assignment; Third Party Beneficiaries. This
Agreement shall be binding on, and shall inure to the benefit of, the parties
and their respective successors and assigns. WCA Waste Corporation and WCA
hereby guarantee the performance of all actions, agreements and obligations
provided for under this Agreement of each Continuing Member and WCA Group,
respectively. WCA Waste Corporation and WCA shall not assign any of their rights
or delegate any of their duties under this Agreement without the prior written
consent of the other party. No person (including, without limitation, any
employee of a party or any stockholder of a party) shall be, or shall be deemed
to be, a third party beneficiary of this Agreement.

      8.7 Entire Agreement; Amendments. This Agreement constitutes the entire
agreement of the parties concerning the subject matter hereof and supersedes all
prior agreements, whether or not written, concerning such subject matter. The
provisions of this Agreement may not be amended and parties hereto may not take
any action herein prohibited, or fail to perform any act herein required to be
performed by it, unless such

                                     - 14 -
<PAGE>
party has obtained the prior written consent of the other party. No other course
of dealing among the parties hereto or any delay in exercising any rights
hereunder or shall operate as a waiver of any rights hereunder. The parties
recognize and acknowledge their intention to enter into additional agreements
from time to time with respect to the allocation of Taxes not covered by this
Agreement.

      8.8 Counterparts. This Agreement may be executed in one or more
counterparts, each of which shall be an original and all of which shall
constitute together the sane document.

      8.9 Interpretation; Descriptive Headings. Whenever the words "include,"
"includes" or "including" are used in this Agreement, they shall be deemed to be
followed by the words "without limitation." The words describing the singular
number shall include the plural and vice versa. The descriptive headings of this
Agreement are inserted for convenience only and do not constitute a substantive
part of this Agreement.

      8.10 Successors and Assigns. This Agreement shall inure to the benefit of,
and be binding upon the parties and their respective successors, predecessors
and assigns, but no assignment of this Agreement shall relieve any party of its
obligations without the written consent of the other party.

      IN WITNESS WHEREOF, each of the Parties has duly executed this Agreement
as of the date first set forth above.

                                       "WCA"

                                       WASTE CORPORATION OF AMERICA, LLC

                                       By:______________________________________

                                       Name:____________________________________

                                       Title:___________________________________

                                       WCA WASTE CORPORATION

                                       By:______________________________________

                                       Name:____________________________________

                                       Title:___________________________________

                                     - 15 -<PAGE>

                                                                    EXHIBIT 4(a)

                      AIG SUNAMERICA LIFE ASSURANCE COMPANY
                A STOCK COMPANY         LOS ANGELES, CALIFORNIA

CERTIFICATE NUMBER   P9999999999

PARTICIPANT          JOHN DOE

<TABLE>
<S>                              <C>                         <C>
     STATUTORY HOME OFFICE            EXECUTIVE OFFICE         ANNUITY SERVICE CENTER
2999 NORTH 44TH ST., SUITE 250       1 SUNAMERICA CENTER            PO BOX 54299
       PHOENIX, AZ 85018         LOS ANGELES, CA 90067-6022  LOS ANGELES, CA 90054-0299
</TABLE>

AIG SUNAMERICA LIFE ASSURANCE COMPANY ("We", "Us", the "Company", or "AIG
SunAmerica Life") agrees to provide benefits to the Participant under the Group
Contract, in accordance with the provisions set forth in this Certificate and in
consideration of the Enrollment Form or confirmation thereof and Purchase
Payments We received.

THIS CERTIFICATE IS EVIDENCE OF COVERAGE UNDER THE GROUP CONTRACT IF A
ENROLLMENT FORM IS ATTACHED. THE COVERAGE WILL BEGIN AS OF THE CERTIFICATE DATE,
SHOWN ON THE CERTIFICATE DATA PAGE.

THE VALUE OF AMOUNTS ALLOCATED TO THE SEPARATE ACCOUNT DURING THE ACCUMULATION
AND ANNUITY PERIODS IS NOT GUARANTEED, AND WILL INCREASE OR DECREASE BASED UPON
THE INVESTMENT EXPERIENCE OF THE VARIABLE PORTFOLIOS YOU CHOOSE.

THE CASH SURRENDER BENEFIT OF AMOUNTS ALLOCATED TO ANY AVAILABLE FIXED-MVA
ACCOUNT OPTION INCREASES OR DECREASES BASED ON THE APPLICATION OF THE MARKET
VALUE ADJUSTMENT EXCEPT DURING THE 30 DAYS AFTER THE END OF THE GUARANTEE
PERIOD. THERE IS NO MARKET VALUE ADJUSTMENT TO AMOUNTS ALLOCATED TO ANY
AVAILABLE NON-MVA FIXED ACCOUNT OPTIONS.

RIGHT TO EXAMINE - YOU MAY RETURN THIS CERTIFICATE TO OUR ANNUITY SERVICE CENTER
OR TO THE AGENT THROUGH WHOM THE CERTIFICATE WAS PURCHASED WITHIN 10 DAYS OR
LONGER AS MAY BE REQUIRED BY STATE LAW AFTER YOU RECEIVE IT, IF YOU ARE NOT
SATISFIED WITH IT. THE COMPANY WILL REFUND THE CERTIFICATE VALUE ON THE BUSINESS
DAY DURING WHICH THE CERTIFICATE IS RECEIVED. UPON SUCH REFUND, THE CERTIFICATE
SHALL BE VOID.

For Individual Retirement Annuities, a refund of the Purchase Payment(s) is
otherwise required. Therefore, We reserve the right to allocate Your Purchase
Payment(s) to the Cash Management Variable Portfolio until the end of the Right
To Examine period.

                  THIS IS A LEGAL DOCUMENT. READ IT CAREFULLY.

        /s/ Christine A. Nixon                    /s/ Jana W. Greer
        ----------------------                  ----------------------
          Christine A. Nixon                         Jana W. Greer
              Secretary                               President

                          ALLOCATED FIXED AND VARIABLE
                            GROUP ANNUITY CERTIFICATE
                                Nonparticipating

                                        1
<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<S>                                                                      <C>
CERTIFICATE DATA PAGE........................................             PAGE 3

DEFINITIONS..................................................             PAGE 4

PURCHASE PAYMENT PROVISIONS..................................             PAGE 8

ACCUMULATION PROVISIONS......................................             PAGE 8

CHARGES AND DEDUCTIONS.......................................            PAGE 10

TRANSFER PROVISION...........................................            PAGE 11

WITHDRAWAL PROVISIONS........................................            PAGE 11

DEATH PROVISIONS.............................................            PAGE 13

ANNUITY PROVISIONS...........................................            PAGE 19

GENERAL PROVISIONS...........................................            PAGE 21

ANNUITY PAYMENT OPTIONS .....................................            PAGE 24

FIXED ANNUITY PAYMENT OPTIONS TABLE..........................            PAGE 25

VARIABLE ANNUITY PAYMENT OPTIONS TABLE.......................            PAGE 27
</TABLE>

                                        2
<PAGE>

                              CERTIFICATE DATA PAGE

CERTIFICATE NUMBER:                                   ANNUITY SERVICE CENTER:
        P9999999999                                   P. O. BOX 54299
                                                      LOS ANGELES, CA 90054-0299

PARTICIPANT:                                          AGE AT ISSUE:
        JOHN DOE                                              35

ANNUITANT:                                            INITIAL PURCHASE PAYMENT:
        JOHN DOE                                              $10,000.00

SPECIFIED ANNUITY DATE:                               CERTIFICATE DATE:
        December 1, 2026                                      December 1, 1996

LATEST ANNUITY DATE:                                  FIXED ACCOUNT OPTIONS -
        December 1, 2051                              Minimum Guarantee Rate:
                                                      The greater of: [1.5%] or
                                                      the minimum allowable in
                                                      the state of issue.

DEATH BENEFIT OPTION:
        Option I:  Purchase Payment Accumulation

BENEFICIARY:
        As named by You

ANNUAL CERTIFICATE MAINTENANCE FEE:
        $35.00

SEPARATE ACCOUNT:
        [VARIABLE SEPARATE ACCOUNT]

SEPARATE ACCOUNT CHARGE:
        [1.52%]

                                  FOR INQUIRIES
                               CALL 1-800-445-SUN2

                                        3
<PAGE>

                                   DEFINITIONS

Defined in this section are some of the words and phrases used in this
Certificate. These terms are capitalized when used in the Certificate with the
meaning ser forth below.

ACCUMULATION UNIT

A unit of measurement used to compute the Certificate Value in a Variable
Portfolio prior to the Annuity Date.

AGE

Age as of last birthday.

ANNUITANT

The natural person or persons (collectively, Joint Annuitants) whose life or
lives is/are used to determine the annuity benefits under the Certificate. If
the Certificate is in force and the Annuitant(s) is/are alive on the Annuity
Date, We will begin payments to the Payee. This Certificate cannot have Joint
Annuitants if it is issued in connection with a tax-qualified retirement plan.

ANNUITY DATE

The date on which annuity payments ("income payments") to the Payee begin. This
date cannot be the later than the Latest Annuity Date.

ANNUITY SERVICE CENTER

As specified on the Certificate Data Page.

ANNUITY UNIT

A unit of measurement determined on or after the Annuity Date used to compute
annuity payments from the Variable Portfolio(s).

BENEFICIARY

The Beneficiary is as named by You at issue to receive the death benefit under
this certificate upon your death. You may later change Your Beneficiary in a
written request to Us at Our Annuity Service Center.

CERTIFICATE

This Certificate describes Your interest as a Participant under the group
annuity contract.

CERTIFICATE DATE

The date Your Certificate is issued, as shown on the Certificate Data Page. It
is the date from which Certificate Years and anniversaries are measured.

CERTIFICATE VALUE

The sum of: (1) Your share of the Variable Portfolios' Accumulation Unit Values
and (2) the value of amounts if any, allocated to any available Fixed Account
Options.

                                        4
<PAGE>

CERTIFICATE YEAR

One year starting from the Certificate Date in one calendar year and ending on
the day preceding the anniversary of such date in succeeding calendar years.

CONTINUATION DATE

The Date on which We receive, at Our Annuity Service Center: (a) the Spousal
Beneficiary's written request to continue the Certificate, and (b) Due Proof of
Death of the Participant. If We receive (a) and (b) on different dates, the
Continuation Date will be the later date.

CONTRIBUTION YEAR

A year starting from the date a Purchase Payment is made in one calendar year
and ending on the day preceding the anniversary of such date in the succeeding
calendar years.

DEATH BENEFIT ADJUSTMENT

Any increase or reduction to the amount of the Death Benefit payable to account
for Purchase Payment and/or Withdrawal activity after a specified point in time
which will equal a, b, or c, which ever is applicable, as follows:

          (a)  Where only Purchase Payments are received after the specified
               point in time, the dollar value of the Purchase Payments will be
               added to the Death Benefit payable; or

          (b)  Where only Withdrawals are made after the specified point in
               time, the Withdrawal will reduce the Death Benefit payable in the
               same proportion that the Certificate Value was reduced at the
               time of the Withdrawal; or

          (c)  Where Purchase Payments have been received and Withdrawals made
               after the specified point in time, the Death Benefit amount
               payable will be adjusted by Purchase Payment(s) received after at
               specified point in time, reduced by any Withdrawal, received
               after that specified point in time in the same proportion that
               the Certificate Value was reduced at the time of the Withdrawal.

DOLLAR COST AVERAGING (DCA)

An optional program under which You may authorize the automatic transfer of
specified amounts or percentages from any [Variable Portfolio(s)] or any
available non-MVA Fixed Account into any [Variable Portfolio(s)] other than the
source account.

FIXED ACCOUNT OPTIONS

The investment options, if available, under this Certificate that become part of
the Company's general asset account and are credited with a fixed rate of
interest declared by the Company. The general asset account contains all the
assets of the Company except for the Separate Account and other segregated asset
accounts. The amount You have in any Fixed Account Option at any time is a
result of any Purchase Payment You have allocated to it or any part of Your
Certificate Value You have transferred to it.

FIXED ANNUITIZATION

A series of periodic income payments of predetermined amounts that do not vary
with investment experience. Such payments are made from the Company's general
asset account. This Certificate provides several fixed annuity payment options.

                                        5
<PAGE>

GUARANTEE PERIOD

The period for which interest is credited to amounts allocated to any available
Fixed Account Options. We determine in our sole discretion the periods, if any,
that will be offered.

IRC

The Internal Revenue Code of 1986, as amended, or as it may be amended or
superseded.

JOINT PARTICIPANT

Any person named as Joint Participant on the Enrollment Form and listed on the
Certificate Data Page, unless subsequently changed. The Joint Participant, if
any, possesses an undivided interest in this certificate in conjunction with the
Participant. All references within this certificate to Participant will also
apply to the Joint Participant. We reserve Our right to require that Joint
Owners be each others' spouse.

LATEST ANNUITY DATE

The later of the Owner's 90th birthday or ten years after the Certificate Date.

MULTI-YEAR FIXED ACCOUNT OPTIONS

If available, Fixed Accounts for Guarantee Period of at least two (2) years.

NET PURCHASE PAYMENT

The sum of all Purchase Payment(s), reduced for any Withdrawal in the same
proportion by which the Certificate Value is reduced by such Withdrawal.

NYSE

New York Stock Exchange.

PARTICIPANT

The person or entity named in the Certificate who is entitled to exercise all
rights and privileges of ownership under the Certificate. Participant means both
Joint Participants, if applicable.

PAYEE

The person receiving payment of annuity benefits under this Certificate.

PURCHASE PAYMENTS

Payments in U.S. currency made by or on behalf of the Participant to the Company
to fund the Certificate.

REQUIRED DOCUMENTATION

Is: (a) Due Proof of Death that the Participant or Spousal Beneficiary died
before the Annuity Date; and (b) an election form specifying the payment options
and (c) any other documentation We may require.

                                        6
<PAGE>

SEPARATE ACCOUNT

A segregated asset account named on the Certificate Data Page. The Separate
Account consists of several Variable Portfolios, each investing in the shares of
the Underlying Fund(s) of the trust(s). The assets of the Separate Account are
not commingled with the general assets and liabilities of the Company. The value
of amounts allocated to the Variable Portfolios of the Separate Account is not
guaranteed.

SPECIFIED ANNUITY DATE

The anticipated Annuity Date specified by You as shown on the Enrollment Form.
This date may be changed by You in writing prior to the Annuity Date, but in no
event can it be later than the Latest Annuity Date. If this date is not
specified, it will be the Latest Annuity Date.

SPOUSAL BENEFICIARY

The original deceased Participant's surviving spouse who is designated as the
primary Beneficiary at the time of the Participant's death and may continue the
Certificate as the Participant on the Continuation Date.

SUBSEQUENT PURCHASE PAYMENTS

Purchase Payments made after the initial Purchase Payment.

TOTAL INVESTED AMOUNT

The sum of all Purchase Payments less amounts previously withdrawn that incurred
a Withdrawal Charge, less Purchase Payments withdrawn that were no longer
subject to a Withdrawal Charge.

UNDERLYING FUND

The variable investment options in which the corresponding Variable Portfolio(s)
invest.

VARIABLE ANNUITIZATION

A series of periodic income payments which vary in amount according to the
investment experience of one or more Variable Portfolios, as selected by You.
This certificate provides several variable annuity payment options.

VARIABLE PORTFOLIO

One or more divisions of the Separate Account which provides for the variable
investment options available under this Certificate. Each Variable Portfolio has
its own investment objective and is invested in the Underlying Fund(s) of the
trusts. A Variable Portfolio is not chargeable with liabilities arising out of
any other Variable Portfolio. The available Variable Portfolios are shown on the
Enrollment Form or confirmation thereof.

WE, OUR, US, THE COMPANY

AIG SunAmerica Life Assurance Company.

WITHDRAWAL(S)

Amount(s) withdrawn from the Certificate Value including any charges and fees
applicable to each such Withdrawal.

YOU, YOUR

The Participant.

                                        7
<PAGE>

                           PURCHASE PAYMENT PROVISIONS

PURCHASE PAYMENTS

Purchase Payments are flexible. This means that, subject to Company disclosed
restrictions, You may change the amounts, frequency and/or timing of Purchase
Payments. Purchase Payments will be allocated in accordance with instructions
from You to the Variable Portfolio(s) and/or Fixed Account Option(s), if
available. We reserve the right to specify the minimum or maximum Purchase
Payment that may be allocated to a Variable Portfolio or available Fixed Account
Option under the Certificate.

DCA FIXED ACCOUNT OPTION PROGRAM PROVISION

Any portion of a Purchase Payment allocated to the DCA Fixed Account Option(s)
must be transferred out to the Variable Portfolio(s) within the specified DCA
Fixed Account Option Period. Upon termination of the DCA program any amounts
remaining in the DCA Fixed Account Option(s) will be transferred to the DCA
target allocation(s) for the program being terminated. Upon annuitization, any
amounts remaining in the DCA Fixed Account Option(s) will be applied to a Fixed
Annuitization. The unit values credited and applied to Your Certificate are
determined on each date of transfer. We reserve the right to impose a minimum or
maximum contribution level on Purchase Payments allocated to a DCA Fixed Account
Option(s) and/or change the terms and conditions of the DCA program at any time.

SUBSTITUTION OF VARIABLE PORTFOLIO

If the shares of an Underlying Fund should no longer be available for investment
by the Separate Account then We may substitute shares of another Underlying
Fund, for shares already purchased, or to be purchased in the future.
Substitutions of securities will be carried out in accordance with any
applicable state and/or federal laws or regulations.

                             ACCUMULATION PROVISIONS

Prior to the Annuity Date, the Certificate Value is the sum of the Separate
Account Accumulation Value and the Fixed Account Accumulation Value.

SEPARATE ACCOUNT ACCUMULATION VALUE

The Separate Account Accumulation Value under the Certificate shall be the sum
of the values of the Accumulation Units held in the Variable Portfolios for the
Participant.

NUMBER OF ACCUMULATION UNITS

Your Certificate is credited with Accumulation Units of the Separate Account
when amounts are allocated to the Variable Portfolio(s). For that portion of
each Purchase Payment and/or transfer amount allocated to a Variable Portfolio,
the number of Accumulation Units credited is equal to the sum of each Purchase
Payment and/or transfer amount allocated to the Variable Portfolio, reduced by
premium taxes, if any:

Divided by

The Accumulation Unit value for that Variable Portfolio for the NYSE business
day in which the Purchase Payment or transfer amount is allocated.

                                        8
<PAGE>

The number of Accumulation Units will be reduced for withdrawals of Certificate
Value, annuitizations, amounts transferred out of a Variable Portfolio, the
Certificate Maintenance Fee and applicable charges for elected features as set
forth in endorsements to this certificate. Reductions will be made as of the
NYSE business day in which We receive all requirements for the transaction, as
appropriate.

ACCUMULATION UNIT VALUE (AUV)

The AUV of a Variable Portfolio for any NYSE business day is calculated by
subtracting (2) from (1) and dividing the result by (3) where:

(1)  is the total value at the end of the given NYSE business day of the assets
     attributable to the Variable Portfolio minus any applicable liabilities
     other than those owed to the Certificateholders;

(2)  is the amount equal to the daily Separate Account Charge plus the daily
     charge for any optional features that impose a daily charge;

(3)  is the number of Accumulation Units outstanding at the end of the given
     NYSE business day.

FIXED ACCOUNT ACCUMULATION VALUE

The Fixed Account Accumulation Value, if any, shall be the sum of all monies
allocated or transferred to the Fixed Account Option(s), if available, reduced
by any applicable premium taxes, plus all interest credited on the Fixed Account
Option(s) during the period that You have Certificate Value allocated to the
Fixed Account Options. This amount shall be adjusted for Withdrawals,
annuitizations, transfers, and the deduction of the Certificate Maintenance Fee.
The Fixed Account Accumulation Value shall not be less than the minimum values
required by law in the state where this Certificate is issued.

FIXED ACCOUNT GUARANTEE PERIOD OPTIONS AND INTEREST CREDITING

The portion of Your Certificate Value within the Fixed Account is credited with
interest at rates guaranteed by Us for the Guarantee Period(s) selected.
Interest is credited on a daily basis at the then applicable effective interest
rate for the applicable Guarantee Period. You may select from one or more
Guarantee Periods which we may offer at any particular time. We reserve the
right at any time to add or delete Guarantee Periods. If You have allocated any
part of Your initial Purchase Payment to a Guarantee Period, the amount
allocated, as well as the duration of the Guarantee Period is shown on the
Enrollment Form or confirmation thereof as completed by You. The interest rate
applicable to an allocation of Purchase Payment or transfer of Certificate Value
to a Guarantee Period is the rate in effect for that Guarantee Period at the
time of the allocation or transfer. If You have allocated or transferred amounts
at different times to the Fixed Account, each allocation or transfer may have a
unique effective interest rate associated with that amount. We guarantee that
the effective annual rate of interest for the Fixed Account, including any of
the Guaranteed Periods, will not be less than the Minimum Guarantee Rate as
mandated by Your state and shown on the Certificate Data Page.

                                        9
<PAGE>

MARKET VALUE ADJUSTMENT (MVA)

Any payments and values based on the available Multi-year Fixed Account Options
may be subject to an MVA, the operation of which may result in upward or
downward adjustments in the Certificate Value, if withdrawn, transferred or
annuitized prior to the end of the respective Guarantee Period. The MVA will be
calculated by multiplying the amount withdrawn, transferred or annuitized by the
following formula:

                         {(1 + I)/(1+J+0.0050)}(N/12) -1

I = The interest rate currently in effect for that Guarantee Period.

J = The interest rate available for the Guarantee Period equal to the number of
years (rounded up to an integer) remaining in the current Guarantee Period at
the time of withdrawal, transfer or annuitization. In the determination of J, if
the Company currently does not offer the applicable Guarantee Period, then the
rate will be determined by linear interpolation of the interest rate for the
nearest two Guarantee Periods that are available.

N = The number of full months remaining in the current Guarantee Period at the
time the withdrawal or annuitization request is processed.

If a Withdrawal Charge is applied to a Withdrawal, then the MVA will be applied
to the withdrawal amount net of the Withdrawal Charge.

There will be no MVA assessed against any Fixed Account Options subject to an
MVA in the following situations: (1) to pay a Death Benefit paid upon death of
the Participant; (2) on amounts withdrawn to pay fees or charges; (3) on amounts
withdrawn from the Fixed Account Options within thirty (30) days after the end
of the Guarantee Period; (4) on annuitizations on the Latest Annuity Date.

                             CHARGES AND DEDUCTIONS

We will deduct the following charges from the Certificate:

CERTIFICATE MAINTENANCE FEE

The charge, if any, specified on the Certificate Data Page will be deducted on
each Certificate anniversary that occurs on or prior to the Annuity Date. It
will also be deducted when the Certificate Value is withdrawn in full if the
Withdrawal is not on the Certificate anniversary. We reserve the right to assess
this charge on a class basis that is less than the charge specified on the
Certificate Data Page. We also reserve the right to waive the fee for certain
certificate values [$50,000.00 and up].

WITHDRAWAL CHARGE

This charge may be deducted upon withdrawal of any portion of the Certificate
Value. See WITHDRAWAL PROVISIONS.

                                       10
<PAGE>

SEPARATE ACCOUNT CHARGE

This charge, as shown on the Certificate Data Page, on an annualized basis
equals a percentage of the average daily ending value of the assets attributable
to the Accumulation Units of the Variable Portfolio(s) to which the Certificate
is allocated. This charge compensates Us for mortality and expense risks,
distribution, and administration expenses associated with the Certificate. We
subtract this charge daily. We reserve the right to assess a charge on a class
basis which is less than the charge specified on the Certificate Data Page.

                              TRANSFER PROVISIONS

Prior to the Annuity Date, You may transfer all or part of Your Certificate
Value from any Variable Portfolio to any other Variable Portfolios or available
Fixed Account Options subject to applicable restrictions. The minimum amount
that can be transferred and the amount that can remain in a Variable Portfolio
or available Fixed Account Option are subject to Company limits. We further
reserve the right to regulate and/or restrict Your transfer privileges,
including possible termination of those privileges in Our sole discretion.

TRANSFERS OF ACCUMULATION AND ANNUITY UNITS BETWEEN VARIABLE PORTFOLIOS AND
FIXED ACCOUNTS

Prior to the Annuity Date, transfers are subject to certain restrictions. You
may transfer all or a portion of Your Certificate Value from one Variable
Portfolio to another Variable Portfolio (s) or any available Fixed Account
Option(s) other than the DCA Fixed Accounts. You may also transfer from any
available Fixed Account Option(s) to the Variable Portfolio(s) and/or any
available Fixed Account Option(s) of the Certificate. A transfer will result in
the redemption of Accumulation Units in a Variable Portfolio and the purchase of
Accumulation Units in the other Variable Portfolio. Transfers will be effected
at the end of the NYSE business day in which We receive Your completed request
for the transfer.

After the Annuity Date, transfers into and out of any Fixed Account Option(s)
are not allowed. You may transfer all or a portion of Your Certificate Value
from one Variable Portfolio to another Variable Portfolio(s). A transfer will
result in the redemption of Annuity Units in a Variable Portfolio and the
purchase of Annuity Units in the other Variable Portfolio. Transfers will be
effected for the last NYSE business day of the month in which We receive Your
request for the transfer.

                              WITHDRAWAL PROVISIONS

On or before the Annuity Date and while the Participant is living, You may
withdraw all or part of Your Certificate Value under this Certificate by
informing Us at Our Annuity Service Center. For a full withdrawal, this
Certificate must be returned to Our Annuity Service Center. The minimum amount
that can be withdrawn and the amount remaining after withdrawal are subject to
Company limits.

Unless You tell Us otherwise in writing, Withdrawals will be deducted from the
Certificate Value in proportion to their allocation among any available Fixed
Account Options and the Variable Portfolios. Withdrawals will be based on values
for the NYSE business day in which the request for withdrawal and the
Certificate (in the case of a full withdrawal), are received at Our Annuity
Service Center. Unless the

                                       11
<PAGE>

SUSPENSION OF PAYMENTS or DEFERMENT OF PAYMENTS sections are in effect, payment
of withdrawals will be made within seven calendar days.

WITHDRAWAL CHARGE

Withdrawals of all or a portion of the Certificate Value may be subject to a
Withdrawal Charge as shown in the chart below. The Withdrawal Charge percentage
applied to any withdrawal will depend on how long the Purchase Payment to which
the withdrawal is attributed has been in the Certificate. No Withdrawal Charge
is deducted on an amount which is considered a Penalty-Free Withdrawal.

For the purpose of determining the Withdrawal Charge, a withdrawal will be
attributed to amounts in the following order: (1) penalty-free earnings in the
Certificate; (2) Purchase Payments which are no longer subject to the Withdrawal
Charge and are not yet withdrawn; (3) any remaining Penalty-Free Withdrawal
amount (except in the case of a full surrender); and (4) Purchase Payments
subject to a Withdrawal Charge. Purchase Payments, when withdrawn, are assumed
to be withdrawn on a first-in-first-out (FIFO) basis. You will not receive the
benefit of a Penalty-Free Withdrawal in case of a full surrender.

<TABLE>
<CAPTION>
     Number of Contribution Years Elapsed            Withdrawal Charge as a
Between Contribution Year of Purchase Payment        Percentage of Withdrawn
     and Contribution Year of Withdrawal                Purchase Payment
---------------------------------------------        -----------------------
<S>                                                  <C>
                      1                                        7%
                      2                                        6%
                      3                                        5%
                      4                                        4%
                      5                                        3%
                      6                                        2%
                      7                                        1%
                      8+                                       0%
</TABLE>

The Withdrawal Charge will be assessed against the Variable Portfolios and the
available Fixed Account Option(s) in the same proportion as the remaining
Certificate Value is allocated unless You request that the Withdrawal come from
a particular Variable Portfolio or available Fixed Account Option. After a
Withdrawal is taken, the remaining Certificate Value must be sufficient to cover
any Withdrawal Charge remaining upon full surrender of the Certificate.

PENALTY-FREE WITHDRAWALS

As of any day, You may make a withdrawal of up to the Penalty-Free Withdrawal
amount for that day without incurring a Withdrawal Charge. Any Penalty-Free
Withdrawal made in excess of penalty-free earnings in the Certificate is
considered to be a withdrawal of future penalty-free earnings and is therefore
not a withdrawal of the Total Invested Amount. On any day, penalty-free earnings
in the Certificate are calculated as the Certificate Value at the end of that
day less the Total Invested Amount.

During the first Certificate Year, the Penalty-Free Withdrawal amount is equal
to the penalty-free earnings in the Certificate as of the date of withdrawal.

Alternatively, during the first Certificate Year, You may make withdrawals of
the Penalty-Free Withdrawal amount through the Systematic Withdrawal Program.
The Penalty-Free Withdrawal amount as of any systematic withdrawal date is 10%
of the Total Invested Amount less any withdrawals already made during the
Certificate Year.

                                       12
<PAGE>

After the first Certificate Year, the maximum Penalty-Free Withdrawal amount as
of the date of the withdrawal is the greater of:

(a)  penalty-free earnings in the Certificate as of that date; or

(b)  10% of the Total Invested Amount on deposit for at least one year, less any
     withdrawals already made during the year.

Although amounts withdrawn free of a Withdrawal Charge may reduce Certificate
Value, they do not reduce the Total Invested Amount for purposes of calculating
the Withdrawal Charge or for the purposes of calculating penalty-free earnings
in the Certificate. As a result, You will not receive the benefit of a
Penalty-Free Withdrawal in a full surrender.

SYSTEMATIC WITHDRAWAL PROGRAM

Prior to the Annuity Date, You may elect to participate in a Systematic
Withdrawal Program by informing Us at Our Annuity Service Center. The Systematic
Withdrawal Program allows You to make automatic withdrawals from Your account
monthly, quarterly, semiannually or annually. The minimum systematic withdrawal
amount is subject to Company limits. Any amount withdrawn through the Systematic
Withdrawal Program may be subject to a Withdrawal Charge [and a Market Value
Adjustment] as discussed in the WITHDRAWAL CHARGE and, PENALTY-FREE WITHDRAWALS
and [MARKET VALUE ADJUSTMENT] provisions. You may terminate Your participation
in the Systematic Withdrawal Program at any time by sending Us a written
request. We reserve the right to modify, suspend or terminate the Systematic
Withdrawal Program at any time.

Systematic withdrawals will be deducted from the Penalty-Free Withdrawal amount
available each Certificate Year.

                                DEATH PROVISIONS

Notwithstanding any provision of this Certificate to the contrary, all payments
of benefits under this Certificate will be made in a manner that satisfies the
requirements of IRC Section 72(s), as amended from time to time. If the
Certificate is owned by a trust or other non-natural person, We will treat the
death of any Annuitant as the death of the "Primary Annuitant" and as the death
of any Participant.

DUE PROOF OF DEATH

Due Proof of Death means:

1.   a certified copy of a death certificate; or

2.   a certified copy of a decree of a court of competent jurisdiction as to the
     finding of death; or

3.   a written statement by a medical doctor who attended the deceased
     Participant at the time of death; or

4.   any other proof satisfactory to Us.

                                       13
<PAGE>

DEATH OF PARTICIPANT BEFORE THE ANNUITY DATE

We will pay a death benefit to the Beneficiary upon Our receiving all Required
Documentation including: . Unless You have previously designated a payment
option on behalf of the Beneficiary, the Beneficiary must select one of the
following options:

1.   Immediately collect the death benefit in a lump sum payment. If a lump sum
     payment is elected, payment will be in accordance with any applicable laws
     and regulations governing payments on death; or

2.   Collect the death benefit in the form of one of the Annuity Payment
     Options. If an Annuity Payment Option is desired; an option must be elected
     within 60 days of Our receipt of: (a) Due Proof of Death of the Owner; (b)
     an election form specifying the payment option and (c) any other
     documentation We may require. The payments must be over the life of the
     Beneficiary or over a period not extending beyond the life expectancy of
     the Beneficiary. Payments under this option must commence within one year
     after the Participant's death, otherwise, the death benefit will be paid in
     accordance with option 1 above; or

3.   If eligible, continue the Certificate as a Spousal Beneficiary. On the
     Continuation Date, We will contribute to the Certificate any amount by
     which the Death Benefit exceeds the Certificate Value, calculated as of the
     Participant's date of death. This amount is not considered a Purchase
     except in the calculation of certain death benefits upon the death of the
     Spousal Beneficiary. If this option is elected, no death benefit is paid.

You cannot change any elected death benefit option specified on the Certificate
Data Page. Your Spousal Beneficiary may discontinue any optional the death
benefit option on the Continuation Date but cannot change the elected by You on
the Enrollment Form. Upon the Spousal Beneficiary's death, the entire interest
of the Certificate must be distributed immediately under option 1 or 2 as
provided under DEATH OF PARTICIPANT BEFORE THE ANNUITY DATE.

In any event, the entire interest in the Certificate will be distributed within
five years from the date of death of the Participant unless payment option 1 or
2 was selected under DEATH OF PARTICIPANT BEFORE THE ANNUITY DATE.

AMOUNT OF DEATH BENEFIT

The amount of the death benefit will be determined based upon Your death benefit
option selection. Once selected, the death benefit option cannot be changed. The
death benefit options are as described below.

                                       14
<PAGE>

OPTION I: PURCHASE PAYMENT ACCUMULATION DEATH BENEFIT OPTION

     If the Participant was age [74 or younger] on the Certificate Date, upon
     Our receipt at Our Annuity Service Center of all Required Documentation, We
     will calculate the Death Benefit and it will be the greatest of:

     1.   [100% of] Certificate Value for the NYSE business day during which We
          receive all Required Documentation at Our Annuity Service Center; or

     2.   [100% of] Net Purchase Payment(s) compounded at [3%] interest until
          the earlier of the Participant's [75th ] birthday or the date of
          death; and a Death Benefit Adjustment for Purchase Payment(s)
          transacted after the Participant's [75th birthday but prior to the
          Participant's [86th] birthday and/or Withdrawals transacted after the
          Participant's [75th] birthday, ; or

     1.   [100% of] Certificate Value at the [seventh] Certificate anniversary;
          and a death benefit adjustment for Purchase Payment(s) transacted
          after the [seventh] Certificate anniversary but prior to the
          Participant's [86th] birthday

PPA SPOUSAL BENEFICIARY CONTINUATION

If the Spousal Beneficiary continues the Certificate on the Continuation Date,
the death benefit payable upon the death of the Spousal Beneficiary will be as
follows:

          If the Spousal Beneficiary was age [74 or younger] on the Continuation
Date, upon Our receipt at Our Annuity Service Center of all Required
Documentation, We will calculate the Death Benefit and it will be the greatest
of:

     1.   [100 % of] Certificate Value for the NYSE business day during which We
          receive all Required Documentation at Our Annuity Service Center; or

     2.   [100% of] Certificate Value on the Continuation Date, and a Death
          Benefit Adjustment for Purchase Payment(s) and/or Withdrawals
          transacted since the Continuation Date, compounded at [3%] interest
          until the earlier of the Spousal Beneficiary's [75th] birthday or date
          of death; and a further Death Benefit Adjustment for Purchase
          Payment(s) transacted after the Spousal Beneficiary's [75th] birthday
          but prior to the Spousal Beneficiary's [86th] birthday and/or
          Withdrawals transacted after the Spousal Beneficiary's [75th] birthday
          or

     3.   [100% of] Certificate Value at the [seventh] Certificate anniversary;
          and a Death Benefit Adjustment for Purchase Payment(s) transacted
          after the [seventh] Certificate anniversary but prior to the Spousal
          Beneficiary's [86th] birthday and/or Withdrawals transacted after the
          [seventh] Certificate anniversary.

                                       15
<PAGE>

If the Spousal Beneficiary was age [75 but younger than age 82] on the
Continuation Date, upon Our receipt of all Required Documentation Our Annuity
Service Center, We will calculate the Death Benefit and it will be the greatest
of:

          1.   [100% of] Certificate Value for the NYSE business day during
               which We receive all Required Documentation at Our Annuity
               Service Center; or

          2.   [100% of] Certificate Value on the Continuation Date, and a Death
               Benefit Adjustment for Purchase Payment(s) transacted after the
               Continuation Date but prior to the Spousal Beneficiary's [86th]
               birthday and/or Withdrawals transacted after the Continuation
               Date; or

          3.   [100% of] the Maximum Anniversary Value after the Continuation
               Date and preceding the date of death that occurs prior to the
               Spousal Beneficiary's [83rd] birthday. The Maximum Anniversary
               Value is equal to the greatest anniversary value attained from
               the following:

               As of the date of receipt at Our Annuity Service Center of all
               Required Documentation, anniversary value is equal to the
               Certificate Value on a Certificate anniversary and a Death
               Benefit Adjustment for Purchase Payment(s)transacted after that
               Certificate anniversary but prior to the Spousal Beneficiary's
               [86th] birthday and/or Withdrawals transacted since that
               Certificate anniversary.

If the Spousal Beneficiary was at least age [83 but younger than age 85] on the
Continuation Date, and death occurs prior to the [86th] birthday, upon Our
receipt of all Required Documentation ad Out Annuity Service Center, We will
calculate the Death Benefit and it will be the greater of:

                    1.   [100% of] Certificate Value for the NYSE business day
                         during which We receive all Required Documentation at
                         Our Annuity Service Center; or

                    2.   the lesser of:

                              a)   [100% of] Certificate Value on the
                                   Continuation Date and a Death Benefit
                                   Adjustment for Purchase Payment(s) transacted
                                   after the Continuation Date but prior to the
                                   Spousal Beneficiary's [86th] birthday and/or
                                   Withdrawals transacted after the Continuation
                                   Date; or

                              b)   [125% of] Certificate Value for the NYSE
                                   business day during which We receive all
                                   Required Documentation at Our Annuity Service
                                   Center.

If the Spousal Beneficiary was age [86 or older] at the time of death, the Death
Benefit will be the [100% of] Certificate Value for the NYSE business day during
which We receive all Required Documentation at Our Annuity Service Center.

                                       16
<PAGE>

OPTION II: MAXIMUM ANNIVERSARY VALUE DEATH BENEFIT OPTION

     If, the Participant was age [82 or younger] on the Certificate Date but
     younger than age [90], upon Our receipt of all Required Documentation at
     Our Annuity Service Center, We will calculate the Death Benefit and it will
     be the greatest of:

          1.   [100% of] Certificate Value for the NYSE business day during
               which We receive all Required Documentation at Our Annuity
               Service Center; or

          2.   [100% of] Net Purchase Payment(s) received prior to the earlier
               of the Participant's [86th] birthday, ; or

          3.   [100% of] Maximum Anniversary Value prior to the Participant's
               [83rd] birthday. The Maximum Anniversary value is equal to the
               greatest anniversary value attained from the following:

          As of the date of receipt of all Required Documentation at Our Annuity
          Service Center, anniversary value is equal to the Certificate Value on
          a Certificate anniversary; and a Death Benefit Adjustment for Purchase
          Payment(s) transacted since that Certificate anniversary but prior to
          the Participant's [86th] birthday and/or Withdrawals transacted since
          that Certificate anniversary.

If the Participant was at least age[83 but younger than age 86] on the
Certificate Date, and death occurs prior to the [90th] birthday, We will
calculate the Death Benefit and it will be the greater of :

               1.   [100% of] Certificate Value for the NYSE business day during
                    which We receive all Required Documentation at Our Annuity
                    Service Center

               2.   the lesser of:

                         a)   [100% of ] Net Purchase Payment(s) received prior
                              to the Participant's [86th] birthday

                         b)   or [125% of ] the Certificate Value for the NYSE
                              business day during which We receive all Required
                              Documentation at Our Annuity Service Center.

If the Owner was age [90 or older] at the time of death, the Death Benefit will
be [100% of]Certificate Value for the NYSE business day during which We receive
all Required Documentation at Our Annuity Service Center.

MAV SPOUSAL BENEFICIARY CONTINUATION

If the Spousal Beneficiary continues the Certificate on the Continuation Date
the death benefit payable upon the death of the Spousal Beneficiary will be as
follows:

     If the Spousal Beneficiary was age [82 or younger] on the Continuation
     Date, upon Our receipt of all Required Documentation at Our Annuity Service
     Center, We will calculate the Death Benefit and it will be the greatest of:

     1.   [100% of] Certificate Value for the NYSE business day during which We
          receive all Required Documentation at Our Annuity Service Center; or

                                       17
<PAGE>

     2.   [100% of] Certificate Value on the Continuation Date, and a Death
          Benefit Adjustment for Purchase Payment(s) transacted after the
          Continuation Date but prior to the Spousal Beneficiary's [86th]
          birthday and/or Withdrawals transacted after the Continuation Date; or

     3.   [100% of] the Maximum Anniversary Value after the Continuation Date
          and preceding the date of death that occurs prior to the Spousal
          Beneficiary's [83rd] birthday. The Maximum Anniversary Value is equal
          to the greatest anniversary value attained from the following:

          As of the date of receipt at our Annuity Service Center of all
          Required Documentation, anniversary value is equal to the Certificate
          Value on a Certificate anniversary and a Death Benefit Adjustment for
          Purchase Payment(s) transacted after that Certificate anniversary but
          prior to the Spousal Beneficiary's [86th] birthday and/or Withdrawals
          transacted since that Contract anniversary.

     If the Spousal Beneficiary was at least age [83 but younger than age 86] on
     the Continuation Date, and death occurs prior to the [86th] birthday, the
     Death Benefit will be the greater of:

                         1.   [100% of] Certificate Value for the NYSE business
                              day during which We receive all Required
                              Documentation at Our Annuity Service Center; or

                         2.   the lesser of:

                                   a)   [100% of] Certificate Value on the
                                        Continuation Date, and a Death Benefit
                                        Adjustment for Purchase Payment(s)
                                        transacted after the Continuation Date
                                        but prior to the Spousal Beneficiary's
                                        [86th] birthday and/or Withdrawals
                                        transacted after the Continuation Date;
                                        or

                                   b)   or [125% of] Certificate Value for the
                                        NYSE business day during which We
                                        receive all Required Documentation at
                                        Our Annuity Service Center.

If the Spousal Beneficiary was age [86 or older] at the time of death, the Death
Benefit will be the [100% of] Certificate Value for the NYSE business day during
which We receive all Required Documentation at Our Annuity Service Center.

DEATH OF PARTICIPANT OR ANNUITANT ON OR AFTER THE ANNUITY DATE

If any Participant or Annuitant dies on or after the Annuity Date and before the
entire interest in the Certificate has been distributed, We will pay the
remaining portion We will pay the remaining portion of the annuity payout to the
Beneficiary upon Our receipt of all Required Documentation. For further
information pertaining to death of the Annuitant, see ANNUITY PAYMENT OPTIONS.

BENEFICIARY

The Beneficiary is selected by the Participant. While: the Participant is
living; and before the Annuity Date, the Participant may change the Beneficiary
by written notice in a form satisfactory to Us. A change in Beneficiary will
take effect on the date We receive written notice at Our Annuity Service Center
of change was signed . If two or more persons are named as Beneficiaries under
the Certificate: those surviving the Participant will share equally unless
otherwise stated; and each must elect to receive their respective portions of
the death benefit according to the options listed under DEATH OF PARTICIPANT
BEFORE THE ANNUITY DATE. If the Annuitant survives the Participant, and there
are no surviving Beneficiaries, the Annuitant will be deemed the Beneficiary.

                                       18
<PAGE>

Joint Participants, if applicable, shall be each other's primary Beneficiary.
Joint Annuitants, if any, when the Participant is a non-natural person, shall be
each other's primary Beneficiary. Any other Beneficiary designation will be
treated as a contingent Beneficiary.

If the Participant is also the Annuitant and there are no surviving
Beneficiaries upon Our receipt of all Required Documentation we will calculate
the Death Benefit and it will be paid to the estate of the Participant in
accordance with option 1, under DEATH OF PARTICIPANT BEFORE THE ANNUITY DATE.

                               ANNUITY PROVISIONS

ANNUITY DATE

The Participant specifies an anticipated Annuity Date on the Enrollment Form.
The Participant may change the Annuity Date at any time, at least seven days
prior to the Annuity Date, by written notice to the Company at its Annuity
Service Center. The Annuity Date must always be the first day of the calendar
month and must be at least two years after the Certificate Date, but not beyond
the later of the Participant's [90th birthday or ten years after the Certificate
Date] ("Latest Annuity Date"). If the Participant is a non-natural person, the
latest Annuity Date is the later of the Annuitant's [90th birthday or ten years
after the Certificate Date]. If no Annuity Date is specified on the Enrollment
Form, the Annuity Date will be the Latest Annuity Date, as set by the Company.

PAYMENTS TO PARTICIPANT

Unless You request otherwise, We will make annuity payments to You. If You want
the annuity payments to be made to some other Payee, We will make such payments
subject to receipt of a written request filed at the Annuity Service Center no
later than thirty (30) days before the due date of the first annuity payment.

Any such request is subject to the rights of any assignee. No payments available
to or being paid to the Payee while the Annuitant is alive can be transferred,
commuted, anticipated or encumbered.

FIXED ANNUITIZATION

If a Fixed Annuitization has been elected, the proceeds payable under this
Certificate less any applicable premium taxes, shall be applied to the payment
of the fixed annuity payment option elected at rates which are at least equal to
the annuity rates based upon the applicable tables in the Certificate. In no
event will the Fixed Annuitization be changed once they begin.

AMOUNT OF FIXED ANNUITY PAYMENTS

The amount of each fixed annuity payments will be determined by applying the
portion of the Certificate Value allocated by You for Fixed Annuitization less
any applicable premium taxes to the annuity table applicable to the fixed
annuity payment option chosen.

AMOUNT OF VARIABLE ANNUITY PAYMENTS

(a)  FIRST VARIABLE ANNUITY PAYMENT: The dollar amount of the first Variable
     Annuitization payment will be determined by applying the portion of the
     Certificate Value allocated to the Variable Portfolio(s), less any
     applicable premium taxes, to rates which are at least equal to the annuity
     rates based upon the annuity table applicable to the Variable Annuity

                                       19
<PAGE>

     payment option chosen. If the Certificate Value is allocated to more than
     one Variable Portfolio, the value of Your interest in each Variable
     Portfolio is applied separately to the Variable Annuity payment option
     table to determine the amount of the first annuity payment attributable to
     each Variable Portfolio.

(b)  NUMBER OF VARIABLE ANNUITY UNITS: The number of Annuity Units for each
     applicable Variable Portfolio is the amount of the first annuity payment
     attributable to that Variable Portfolio divided by the value of the
     applicable Annuity Unit for that Variable Portfolio as of the Annuity Date.
     The number will not change as a result of investment experience.

(c)  VALUE OF EACH VARIABLE ANNUITY UNIT: The value of an Annuity Unit may
     increase or decrease from one month to the next. For any month, the value
     of an Annuity Unit of a particular Variable Portfolio is the value of that
     Annuity Unit as of the last NYSE business day of the preceding month,
     multiplied by the Net Investment Factor for that Variable Portfolio for the
     last NYSE business day of the current month.

The Net Investment Factor for any Variable Portfolio for a certain month is
determined by dividing (1) by (2) where:

     (1)  is the Accumulation Unit Value of the Variable Portfolio determined as
          of the last business day at the end of that month, and

     (2)  is the Accumulation Unit Value of the Variable Portfolio determined as
          of the last business day at the end of the preceding month.

The result is then multiplied by a factor that neutralizes the assumed
investment rate of 3.5%.

(d)  SUBSEQUENT VARIABLE ANNUITY PAYMENTS: After the first Variable
     Annuitization, payments will vary in amount according to the investment
     performance of the applicable Variable Portfolio(s) to which Your Purchase
     Payments are allocated. The amount may change from month to month. The
     amount of each subsequent payment for each Variable Portfolio is:

The number of Annuity Units for each Variable Portfolio as determined for the
first annuity payment

Multiplied by

The value of an Annuity Unit for that Variable Portfolio at the end of the month
immediately preceding the month in which payment is due.

We guarantee that the amount of each Variable Annuitization will not be affected
by variations in expenses or mortality experience.

                                       20
<PAGE>

                               GENERAL PROVISIONS

ENTIRE CONTRACT

The Entire Contract between You and Us consists of this Contract, this
Enrollment Form or confirmation thereof, and any attached endorsement(s) or
rider(s). An agent cannot change the terms or conditions of this Contract. Any
change must be in writing and approved by Us. Only Our President, Secretary, or
one of Our Vice-Presidents can give Our approval.

CHANGE OF ANNUITANT

If the Participant is an individual, the Participant may change the Annuitant(s)
at any time prior to the Annuity Date. To make a change, the Participant must
send a written notice to Us at least 30 days before the Annuity Date. If the
Participant is a non-natural person, the Participant may not change the
Annuitant.

DEATH OF ANNUITANT

If the natural Participant and Annuitant are different, and the Annuitant dies
before the Annuity Date, the Participant becomes the Annuitant until the
Participant elects a new Annuitant. If there are Joint Annuitants, upon the
death of any Annuitant prior to the Annuity Date, the Participant may elect a
new Joint Annuitant. However, if the Participant is a non-natural person, We
will treat the death of any Annuitant as the death of the "Primary Annuitant"
and as the death of the Participant, see DEATH PROVISIONS.

MISSTATEMENT OF AGE OR SEX

If the Age or sex of any Annuitant has been misstated, future annuity payments
will be adjusted using the correct Age and sex, according to Our rates in effect
on the date that annuity payments were determined. Any overpayment from the
fixed annuity payment options, plus interest at the rate of 4% per year, will be
deducted from the next payment(s) due. Any underpayment from the fixed annuity
payment options, 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 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.

With respect to Certificate issue Age and other age driven features in the
Certificate, should We discover a misstatement of age, We reserve the right to
fully pursue Our remedies including termination of the Certificate and/or
revocation of any Age driven benefits.

PROOF OF AGE, SEX, OR SURVIVAL

The Company may require satisfactory proof of correct Age or sex at any time. If
any payment under this Certificate depends on the Annuitant being alive, the
Company may require satisfactory proof of survival.

DEFERMENT OF PAYMENTS

We may defer making payments from the available Fixed Account Options for up to
six (6) months. Interest, subject to state requirements, will be credited during
the deferral period.

                                       21
<PAGE>

SUSPENSION OF PAYMENTS

We may suspend or postpone any payments from the Variable Portfolios if any of
the following occur:

(a)  the NYSE is closed;

(b)  trading on the NYSE is restricted;

(c)  an emergency exists such that it is not reasonably practical to dispose of
     securities in the Variable Portfolios or to determine the value of its
     assets; or

(d)  the Securities and Exchange Commission, by order, so permits for the
     protection of Participants.

Conditions in (b) and (c) will be decided by or in accordance with rules of the
Securities and Exchange Commission.

CONFORMITY WITH STATE LAWS

The provisions of this Certificate will be interpreted by the laws of the state
in which the Enrollment Form or confirmation thereof was signed or such other
state as is required by law. Any provision which, on the Certificate Date, is in
conflict with the law of such state is amended to conform to the minimum
requirements of such law.

CHANGES IN LAW

If the laws governing this Certificate or the taxation of benefits under the
Certificate change, We reserve the right to amend this Certificate to comply
with these changes.

ASSIGNMENT

You may assign this Certificate before the Annuity Date, but We will not be
bound by an assignment unless it is received by Us in writing. Your rights and
those of any other person referred to in this Certificate will be subject to the
assignment. Certain assignments may be taxable. We do not assume any
responsibility for the validity or tax consequences of any assignment. We
reserve the right to not recognize assignments if it changes the risk profile of
the Participant of the Certificate as determined in Our sole discretion.

CLAIMS OF CREDITORS

To the extent permitted by law, no right or proceeds payable under this
Certificate will be subject to claims of creditors or legal process.

PREMIUM TAXES OR OTHER TAXES

The Company may deduct from Your Certificate Value any premium tax or other
taxes payable to a state or other government entity, if applicable. Should We
advance any amount so due, We are not waiving any right to collect such amount
at a later date. The Company will deduct any withholding taxes required by
applicable law.

WRITTEN NOTICE

Any notice We send to You will be sent to Your address shown in the Enrollment
Form unless You request otherwise. Any written request or notice to Us must be
sent to Our Annuity Service Center, as specified on the Certificate Data Page.

                                       22
<PAGE>

PERIODIC REPORTS

At least once during each Certificate Year, We will send You a statement of the
account activity of the Certificate. The statement will include all transactions
which have occurred during the accounting period shown on the statement.

INCONTESTABILITY

This Certificate will be incontestable from the Certificate Date, except as
otherwise stated under MISSTATEMENT OF AGE OR SEX provision.

NONPARTICIPATING

This Certificate does not share in Our surplus.

WAIVER

Our waiver of any of the terms and conditions under this Certificate will not be
deemed to constitute waiver of the right to enforce strict compliance.

                                       23
<PAGE>

                             ANNUITY PAYMENT OPTIONS

During the Annuitant's life, upon written election and the return of this
Certificate to the Company at its Annuity Service Center, the Certificate Value
may be applied to provide one of the following options or any annuity payment
option that is mutually agreeable. After two years from the Certificate Date,
and prior to the Annuity Date, You can choose one of the options described
below. If no option has been selected by the Annuity Date, You will
automatically receive option 4, below, with 120 monthly payments guaranteed.

OPTIONS 1 & 1V - LIFE ANNUITY, LIFETIME PAYMENTS GUARANTEED

Payments payable to a Payee during the lifetime of the Annuitant. No further
payments are payable after the death of the Annuitant.

OPTIONS 2 & 2V - JOINT AND SURVIVOR LIFE ANNUITY

Payments payable to the Payee during the lifetime of the Annuitant and during
the lifetime of a designated second person. No further payments are payable
after the deaths of both the Annuitant and the designated second person.

OPTIONS 3 & 3V - JOINT AND SURVIVOR LIFE ANNUITY WITH PAYMENTS GUARANTEED FOR 10
YEARS

Payments are payable to the Payee during the lifetime of the Annuitant and
during the lifetime of a designated second person. If, at the death of the
survivor, payments have been made for less than 10 years, the remaining
guaranteed annuity payments will be continued to the Beneficiary.

OPTIONS 4 & 4V - LIFE ANNUITY WITH PAYMENTS GUARANTEED FOR 10 OR 20 YEARS

Payments payable to the Payee during the lifetime of the Annuitant. If, at the
death of the Annuitant, payments have been made for less than the 10 or 20
years, as selected at the time of annuitization, the remaining guaranteed
annuity payments will be continued to the Beneficiary.

OPTIONS 5 & 5V - FIXED PAYMENTS FOR A SPECIFIED PERIOD CERTAIN

Payments payable to the Payee for any specified period of time for five (5)
years or more, but not exceeding thirty (30) years, as selected at the time of
annuitization. The selection must be made for full twelve month periods. In the
event of death of the Annuitant, any remaining annuity payments will be
continued to the Beneficiary. If Variable Annuity Payments are elected under
this Annuity Payment Option, any remaining guaranteed Variable Annuity payments
may be redeemed for a discounted value determined by Us. Any applicable
Withdrawal Charges will be deducted from the discounted value as if You fully
surrendered Your Certificate.

                                       24
<PAGE>

                       FIXED ANNUITY PAYMENT OPTIONS TABLE

BASIS OF COMPUTATION

The actuarial basis for the Table of Annuity Rates is the 1983a Annuity
Mortality Table with projection and a guaranteed interest rate of 3%. The
mortality table is projected using Projection Scale G factors, assuming
annuitization in the year 2000. The Fixed Annuity Payment Options Table does not
include any applicable premium tax.

            OPTIONS 1 & 4 - TABLE OF MONTHLY INSTALLMENTS PER $1,000
    (MONTHLY INSTALLMENTS FOR AGES NOT SHOWN WILL BE FURNISHED UPON REQUEST)

<TABLE>
<CAPTION>
                       OPTION 1                      OPTION 4                      OPTION 4
                                                   LIFE ANNUITY                  LIFE ANNUITY
 AGE OF                                           (w/120 PAYMENTS               (w/240 PAYMENTS
ANNUITANT            LIFE ANNUITY                   GUARANTEED)                   GUARANTEED)
                  MALE          FEMALE          MALE          FEMALE          MALE          FEMALE
<S>               <C>           <C>             <C>           <C>             <C>           <C>
   55             4.23           3.84           4.19           3.82           4.05           3.76
   56             4.32           3.91           4.27           3.88           4.11           3.81
   57             4.41           3.98           4.35           3.95           4.17           3.87
   58             4.51           4.05           4.44           4.02           4.24           3.93
   59             4.61           4.13           4.54           4.10           4.31           4.00
   60             4.72           4.22           4.64           4.18           4.37           4.06
   61             4.84           4.31           4.74           4.27           4.44           4.13
   62             4.96           4.40           4.85           4.36           4.51           4.20
   63             5.10           4.51           4.97           4.45           4.58           4.27
   64             5.24           4.62           5.10           4.55           4.65           4.35
   65             5.40           4.73           5.22           4.66           4.72           4.42
   66             5.56           4.86           5.36           4.78           4.79           4.50
   67             5.74           4.99           5.50           4.90           4.86           4.57
   68             5.93           5.14           5.65           5.02           4.92           4.65
   69             6.13           5.29           5.80           5.16           4.99           4.73
   70             6.35           5.46           5.96           5.30           5.05           4.80
   71             6.58           5.64           6.13           5.46           5.10           4.88
   72             6.82           5.84           6.29           5.62           5.16           4.95
   73             7.08           6.05           6.47           5.78           5.20           5.02
   74             7.36           6.28           6.64           5.96           5.25           5.08
   75             7.66           6.53           6.82           6.14           5.29           5.14
   76             7.98           6.80           7.00           6.33           5.33           5.19
   77             8.33           7.09           7.19           6.53           5.36           5.24
   78             8.69           7.41           7.37           6.73           5.39           5.29
   79             9.09           7.75           7.55           6.94           5.41           5.33
   80             9.51           8.11           7.73           7.14           5.43           5.36
   81             9.97           8.51           7.91           7.35           5.45           5.39
   82            10.45           8.94           8.08           7.55           5.47           5.42
   83            10.97           9.41           8.24           7.76           5.48           5.44
   84            11.52           9.92           8.40           7.95           5.49           5.46
   85            12.10          10.47           8.54           8.13           5.50           5.48
</TABLE>

                                       25
<PAGE>

              OPTION 2 - TABLE OF MONTHLY INSTALLMENTS PER $1,000
    (MONTHLY INSTALLMENTS FOR AGES NOT SHOWN WILL BE FURNISHED UPON REQUEST)
                       JOINT & 100% SURVIVOR LIFE ANNUITY

<TABLE>
<CAPTION>
  AGE OF
   MALE
ANNUITANT                                          AGE OF FEMALE ANNUITANT
---------                                          -----------------------
                   55            60            65            70            75            80            85
<S>               <C>           <C>           <C>           <C>           <C>           <C>           <C>
   55             3.54          3.69          3.84          3.96          4.06          4.13          4.17
   60             3.63          3.83          4.04          4.23          4.39          4.52          4.60
   65             3.70          3.95          4.23          4.51          4.78          5.00          5.16
   70             3.75          4.04          4.39          4.78          5.18          5.56          5.85
   75             3.78          4.11          4.51          5.01          5.57          6.14          6.65
   80             3.81          4.15          4.60          5.18          5.89          6.70          7.52
   85             3.82          4.18          4.66          5.30          6.14          7.18          8.35
</TABLE>

              OPTION 3 - TABLE OF MONTHLY INSTALLMENTS PER $1,000
    (MONTHLY INSTALLMENTS FOR AGES NOT SHOWN WILL BE FURNISHED UPON REQUEST)
         JOINT & 100% SURVIVOR LIFE ANNUITY (W/120 PAYMENTS GUARANTEED)

<TABLE>
<CAPTION>
  AGE OF
   MALE
ANNUITANT                                          AGE OF FEMALE ANNUITANT
---------                                          -----------------------
                   55            60            65            70            75            80            85
<S>               <C>           <C>           <C>           <C>           <C>           <C>           <C>
   55             3.54          3.69          3.83          3.96          4.05          4.12          4.16
   60             3.63          3.83          4.03          4.22          4.38          4.50          4.57
   65             3.70          3.95          4.22          4.50          4.76          4.97          5.10
   70             3.75          4.04          4.38          4.76          5.15          5.48          5.72
   75             3.78          4.10          4.50          4.98          5.50          6.00          6.40
   80             3.80          4.14          4.58          5.13          5.78          6.46          7.04
   85             3.81          4.16          4.62          5.22          5.97          6.80          7.55
</TABLE>

               OPTION 5 - TABLE OF MONTHLY INSTALLMENTS PER $1,000
                      FIXED PAYMENT FOR A SPECIFIED PERIOD

<TABLE>
<CAPTION>
 NUMBER         MONTHLY       NUMBER        MONTHLY       NUMBER        MONTHLY       NUMBER        MONTHLY
OF YEARS        PAYMENT      OF YEARS       PAYMENT      OF YEARS       PAYMENT      OF YEARS       PAYMENT
--------        -------      --------       -------      --------       -------      --------       -------
<S>             <C>          <C>            <C>          <C>            <C>          <C>            <C>
                                10           9.61           17           6.23           24           4.84
                                11           8.86           18           5.96           25           4.71
   5             17.91          12           8.24           19           5.73           26           4.59
   6             15.14          13           7.71           20           5.51           27           4.47
   7             13.16          14           7.26           21           5.32           28           4.37
   8             11.68          15           6.87           22           5.15           29           4.27
   9             10.53          16           6.53           23           4.99           30           4.18
</TABLE>

                                       26
<PAGE>

                     VARIABLE ANNUITY PAYMENT OPTIONS TABLE

BASIS OF COMPUTATION

The actuarial basis for the Table of Annuity Rates is the 1983a Annuity
Mortality Table with projection and an effective annual Assumed Investment Rate
of 3.5%. The mortality table is projected using Projection Scale G factors,
assuming annuitization in the year 2000. The Variable Annuity Payment Options
Table does not include any applicable premium tax.

           OPTIONS 1v & 4v - TABLE OF MONTHLY INSTALLMENTS PER $1,000
    (MONTHLY INSTALLMENTS FOR AGES NOT SHOWN WILL BE FURNISHED UPON REQUEST)

<TABLE>
<CAPTION>
                       OPTION 1v                     OPTION 4v                     OPTION 4v
                                                   LIFE ANNUITY                  LIFE ANNUITY
 AGE OF                                           (w/120 PAYMENTS               (w/240 PAYMENTS
ANNUITANT            LIFE ANNUITY                   GUARANTEED)                   GUARANTEED)
                  MALE          FEMALE          MALE          FEMALE          MALE          FEMALE
<S>               <C>           <C>             <C>           <C>             <C>           <C>
   55             4.53           4.13           4.48           4.11           4.33           4.05
   56             4.62           4.20           4.56           4.18           4.39           4.10
   57             4.71           4.27           4.64           4.24           4.45           4.16
   58             4.80           4.34           4.73           4.31           4.52           4.22
   59             4.90           4.42           4.82           4.39           4.58           4.28
   60             5.01           4.51           4.92           4.47           4.65           4.34
   61             5.13           4.60           5.03           4.55           4.71           4.41
   62             5.26           4.69           5.14           4.64           4.78           4.48
   63             5.39           4.80           5.25           4.74           4.85           4.55
   64             5.54           4.91           5.38           4.84           4.92           4.62
   65             5.69           5.02           5.51           4.94           4.99           4.69
   66             5.86           5.15           5.64           5.06           5.05           4.77
   67             6.03           5.28           5.78           5.18           5.12           4.84
   68             6.22           5.43           5.93           5.30           5.18           4.92
   69             6.43           5.58           6.08           5.44           5.24           4.99
   70             6.64           5.75           6.23           5.58           5.30           5.06
   71             6.87           5.93           6.40           5.73           5.36           5.14
   72             7.12           6.13           6.56           5.89           5.41           5.21
   73             7.38           6.34           6.73           6.06           5.46           5.27
   74             7.66           6.57           6.91           6.23           5.50           5.33
   75             7.96           6.82           7.09           6.41           5.54           5.39
   76             8.28           7.09           7.27           6.60           5.57           5.44
   77             8.63           7.38           7.45           6.79           5.61           5.49
   78             9.00           7.70           7.63           6.99           5.63           5.54
   79             9.40           8.04           7.81           7.19           5.66           5.58
   80             9.82           8.41           7.98           7.40           5.68           5.61
   81            10.28           8.81           8.16           7.60           5.70           5.64
   82            10.76           9.24           8.32           7.81           5.71           5.66
   83            11.28           9.71           8.48           8.00           5.72           5.69
   84            11.83          10.23           8.64           8.19           5.73           5.70
   85            12.42          10.78           8.78           8.38           5.74           5.72
</TABLE>

                                       27
<PAGE>

              OPTION 2v - TABLE OF MONTHLY INSTALLMENTS PER $1,000
    (MONTHLY INSTALLMENTS FOR AGES NOT SHOWN WILL BE FURNISHED UPON REQUEST)
                       JOINT & 100% SURVIVOR LIFE ANNUITY

<TABLE>
<CAPTION>
  AGE OF
   MALE
ANNUITANT                                          AGE OF FEMALE ANNUITANT
---------                                          -----------------------
                   55            60            65            70            75            80            85
<S>               <C>           <C>           <C>           <C>           <C>           <C>           <C>
   55             3.83          3.98          4.12          4.24          4.34          4.42          4.46
   60             3.92          4.11          4.32          4.51          4.67          4.80          4.89
   65             3.99          4.23          4.50          4.79          5.05          5.28          5.44
   70             4.04          4.33          4.67          5.05          5.46          5.83          6.13
   75             4.07          4.39          4.79          5.28          5.84          6.41          6.93
   80             4.10          4.44          4.88          5.45          6.16          6.97          7.79
   85             4.11          4.47          4.94          5.57          6.41          7.45          8.61
</TABLE>

              OPTION 3v - TABLE OF MONTHLY INSTALLMENTS PER $1,000
    (MONTHLY INSTALLMENTS FOR AGES NOT SHOWN WILL BE FURNISHED UPON REQUEST)
         JOINT & 100% SURVIVOR LIFE ANNUITY (w/120 PAYMENTS GUARANTEED)

<TABLE>
<CAPTION>
  AGE OF
   MALE
ANNUITANT                                          AGE OF FEMALE ANNUITANT
---------                                          -----------------------
                   55            60            65            70            75            80            85
<S>               <C>           <C>           <C>           <C>           <C>           <C>           <C>
   55             3.83          3.98          4.12          4.24          4.34          4.40          4.45
   60             3.92          4.11          4.31          4.50          4.66          4.78          4.86
   65             3.99          4.23          4.50          4.78          5.03          5.24          5.38
   70             4.04          4.32          4.66          5.03          5.41          5.75          5.99
   75             4.07          4.38          4.78          5.25          5.77          6.26          6.66
   80             4.09          4.43          4.86          5.40          6.05          6.72          7.29
   85             4.10          4.45          4.90          5.50          6.24          7.05          7.80
</TABLE>

              OPTION 5v - TABLE OF MONTHLY INSTALLMENTS PER $1,000
                         PAYMENTS FOR A SPECIFIED PERIOD

<TABLE>
<CAPTION>
 NUMBER         MONTHLY       NUMBER        MONTHLY       NUMBER        MONTHLY       NUMBER        MONTHLY
OF YEARS        PAYMENT      OF YEARS       PAYMENT      OF YEARS       PAYMENT      OF YEARS       PAYMENT
--------        -------      --------       -------      --------       -------      --------       -------
<S>             <C>          <C>            <C>          <C>            <C>          <C>            <C>
                                10           9.83           17           6.47           24           5.09
                                11           9.09           18           6.20           25           4.96
   5             18.12          12           8.46           19           5.97           26           4.84
   6             15.35          13           7.94           20           5.75           27           4.73
   7             13.38          14           7.49           21           5.56           28           4.63
   8             11.90          15           7.10           22           5.39           29           4.53
   9             10.75          16           6.76           23           5.24           30           4.45
</TABLE>

                                       28
<PAGE>

                      AIG SUNAMERICA LIFE ASSURANCE COMPANY
                 A STOCK COMPANY        LOS ANGELES, CALIFORNIA

                          ALLOCATED FIXED AND VARIABLE
                            GROUP ANNUITY CERTIFICATE

                                Nonparticipating

                                       29

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