Estate Enhancement Benefit

Available during accumulation phase only. Upon death of owner or annuitant, benefit will be greatest of - 1) contract value, 2) purchase payments adjusted for withdrawals, 3) highest contract value calculated at any contract anniversary, prior to earlier of - i) 81st birthday, or ii) death, increased by purchase payments made and reduced for withdrawals, or 4) contract value on valuation date plus amount equal to Enhancement Rate times to lesser of - i) contract earnings; or ii) covered earnings limit. Enhancement Rate is based on age of owner or annuitant at rider issue. Issuer will add 40% of earnings (25% if owner or annuitant' is ages between 71 to 75) to contract value. Earnings are equal to contract value at death minus contract value at rider issue minus additional purchase payments made plus withdrawals. If earnings equal zero, no benefit will be paid. Benefit can never be more than 200% of contract value at rider issue plus additional purchase payment made less withdrawal.