Additional Death Distribution Rider

Available during accumulation phase only. Upon death of annuitant, amount of additional benefit is equal to the Additional Death Distribution factor (40% of earnings through ages 70 and 25% if owner ages between 71 to 75) multiplied by the rider earnings (if any) on the date of death. Rider Earnings are equal to the current contract value at death, less contract value on the rider issue date and purchase payments after the rider issue date, plus withdrawals after the rider issue exceeding rider earnings on the date of withdrawal. Rider is not available with Inherited IRA & NQ contract.