Highest Anniversary Value Death Benefit

Available in the accumulation phase. Upon death of owner, death benefit base depends upon withdrawals taken or not taken. Death benefit base if withdrawals are not taken will be greater of the - 1) initial or subsequent contributions, plus amounts contributed to Special DCA program for future transfers, plus amounts transferred, to the Protected Benefit Account; or 2) highest protected benefit account value on any contract anniversary following owner's 85th birthday plus amounts transferred to the Protected Benefit Account made since the most recent 'reset'. If withdrawals are taken, death benefit base will be greater of the - 1) highest anniversary value benefit base immediately following the most recent withdrawal plus any transfers to the Protected Benefit account made since the most recent 'reset'; or 2) highest Protected Benefit account value on contract anniversary after the withdrawals up to the contract anniversary following owner's 85th birthday, plus any transfers to the Protected Benefit account and contributions to the Special DCA designated for the Protected Benefit account made since the most recent 'reset'. With election of Guaranteed minimum income benefit, owner can only fund this benefit at or after the age of 55.