Estate Enhancement Benefit

Only accessible during the accumulation phase, this policy guarantees that upon the owner's demise, the death benefit will be greatest among three possibilities: 1) the contract value, 2) the sum of purchase payments adjusted for withdrawals, 3) the highest contract value calculated at any contract anniversary before the owner's 81st birthday and death, augmented by purchase payments made and mitigated for withdrawals, or 4) the contract value plus an amount equal to the enhancement rate multiplied by the lesser of 1) the contract earnings; or 2) the covered earnings limit, which is equal to the 200% of the contract value as on the rider effective date, plus purchase payments prior to the owner’s 76th birthday, less any withdrawals made after the rider effective date, provided these withdrawal exceeds the contract earnings, prior to the withdrawals. Purchase payments and withdrawals affecting the covered earnings limit must be made into the contract, after the rider effective date and prior to the owner’s death. 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.