Common use of Cash Back Clause in Contracts

Cash Back. Upon notification of the Annuitant's death, any excess of the Annuity Value applied over the total amount of annuity benefit payments made will be paid to the Owner or Beneficiary, whichever is applicable. ANNUITY OPTION RATES The first variable annuity benefit payment will be based on the Annuity Option Rates made available by the Company on the rate basis available at the time the Annuity Option is selected. The fixed annuity benefit payments will be based on the greater of the guaranteed Annuity Option Rates shown in the tables on the following pages or the Company's non-guaranteed current Annuity Option Rates applicable to this class of contracts. The Company guarantees that once an Annuity Option is selected, the annuity benefit payments will not be affected by changes in mortality and expense experience. FORM A3028-99 24 ANNUITY OPTION TABLES FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH $1,000 OF ANNUITY VALUE APPLIED Age Life Annuity with Life Life Annuity Nearest Payments Guaranteed Annuity with Cashback Payment for 10 Years Male Female Unisex Male Female Unisex Male Female Unisex 50 4.05 3.81 3.91 4.08 3.83 3.93 3.90 3.72 3.79 51 4.11 3.87 3.97 4.15 3.89 3.99 3.96 3.77 3.85 52 4.18 3.93 4.03 4.22 3.95 4.06 4.01 3.82 3.90 53 4.25 3.99 4.10 4.30 4.01 4.13 4.07 3.88 3.96 54 4.33 4.06 4.17 4.38 4.08 4.20 4.14 3.94 4.02 55 4.41 4.13 4.24 4.46 4.15 4.28 4.20 3.99 4.07 56 4.49 4.20 4.32 4.55 4.23 4.36 4.27 4.06 4.14 57 4.58 4.28 4.40 4.65 4.31 4.45 4.34 4.12 4.21 58 4.68 4.36 4.49 4.75 4.40 4.54 4.42 4.19 4.28 59 4.78 4.45 4.58 4.86 4.49 4.64 4.50 4.26 4.36 60 4.88 4.54 4.67 4.98 4.59 4.74 4.58 4.34 4.44 61 4.99 4.63 4.77 5.10 4.69 4.85 4.67 4.42 4.52 62 5.10 4.73 4.88 5.23 4.80 4.97 4.76 4.50 4.60 63 5.23 4.84 4.99 5.37 4.92 5.10 4.85 4.59 4.69 64 5.35 4.95 5.11 5.52 5.04 5.24 4.95 4.68 4.79 65 5.48 5.07 5.24 5.69 5.18 5.38 5.06 4.78 4.89 66 5.62 5.20 5.37 5.86 5.32 5.54 5.17 4.89 5.00 67 5.77 5.33 5.51 6.04 5.47 5.70 5.28 4.99 5.11 68 5.92 5.47 5.65 6.24 5.64 5.88 5.40 5.11 5.23 69 6.07 5.62 5.80 6.45 5.82 6.07 5.52 5.23 5.35 70 6.23 5.78 5.96 6.67 6.01 6.27 5.66 5.36 5.48 71 6.39 5.94 6.12 6.90 6.21 6.49 5.79 5.49 5.61 72 6.56 6.11 6.29 7.16 6.44 6.72 5.94 5.63 5.75 73 6.73 6.29 6.47 7.43 6.68 6.98 6.09 5.78 5.90 74 6.90 6.48 6.65 7.71 6.94 7.25 6.24 5.94 6.06 75 7.08 6.67 6.83 8.02 7.22 7.54 6.41 6.11 6.23 These tables are based on an annual interest rate of 3% and the Annuity 2000 Mortality Tables. FORM A3028-99 25 ANNUITY OPTION TABLES (CONTINUED) FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH $1,000 OF ANNUITY VALUE APPLIED Joint and Survivor Life Annuity Older Age 50 55 60 65 70 75 80 Y 50 3.53 3.61 3.68 3.73 3.76 3.79 3.80 O U 55 3.77 3.88 3.97 4.04 4.08 4.11 N G 60 4.10 4.25 4.36 4.45 4.50 E R 65 4.55 4.74 4.90 5.01 70 5.16 5.43 5.64 A G 75 6.02 6.41 E 80 7.25 Joint and Two-Thirds Survivor Life Annuity Older Age 50 55 60 65 70 75 80 Y 50 3.80 3.93 4.09 4.25 4.43 4.61 4.80 O U 55 4.11 4.29 4.49 4.70 4.91 5.13 N G 60 4.53 4.77 5.02 5.29 5.55 E R 65 5.09 5.42 5.75 6.07 A 70 5.88 6.31 6.75 G E 75 6.99 7.59 80 8.58 These tables are based on an annual interest rate of 3% and the Annuity 2000 Mortality Tables. FORM A3028-99 26 ANNUITY OPTION TABLES (CONTINUED) FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH $1,000 OF ANNUITY VALUE APPLIED Number Variable or ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ of Years for a Certain Period 5 17.91 10 9.61 15 6.87 20 5.51 25 4.71

Cash Back. Upon notification of the Annuitant's death, any excess of the Annuity Value applied over the total amount of the annuity benefit payments made will be paid to the Owner or Beneficiary, whichever is applicable. ANNUITY OPTION RATES The first variable annuity benefit payment will be based on the Annuity Option Rates made available by the Company on the rate basis available at the time the Annuity Option is selected. The fixed annuity benefit payments will be based on the greater of the guaranteed Annuity Option Rates shown in the tables on the following pages or the Company's non-guaranteed current Annuity Option Rates applicable to this class of contracts. The Company guarantees that once an Annuity Option is selected, the annuity benefit payments will not be affected by changes in mortality and expense experience. FORM A3028-99 24 ANNUITY OPTION TABLES FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH $1,000 OF ANNUITY VALUE APPLIED APPLIES Age Nearest Life Annuity with Life Life Annuity Nearest Payment Payments Guaranteed Annuity with Cashback Payment for 10 Years Male Female Unisex Male Female Unisex Male Female Unisex 50 4.05 3.81 3.91 4.08 3.83 3.93 3.90 3.72 3.79 51 4.11 3.87 3.97 4.15 3.89 3.99 3.96 3.77 3.85 52 4.18 3.93 4.03 4.22 3.95 4.06 4.01 3.82 3.90 53 4.25 3.99 4.10 4.30 4.01 4.13 4.07 3.88 3.96 54 4.33 4.06 4.17 4.38 4.08 4.20 4.14 3.94 4.02 55 4.41 4.13 4.24 4.46 4.15 4.28 4.20 3.99 4.07 56 4.49 4.20 4.32 4.55 4.23 4.36 4.27 4.06 4.14 57 4.58 4.28 4.40 4.65 4.31 4.45 4.34 4.12 4.21 58 4.68 4.36 4.49 4.75 4.40 4.54 4.42 4.19 4.28 59 4.78 4.45 4.58 4.86 4.49 4.64 4.50 4.26 4.36 60 4.88 4.54 4.67 4.98 4.59 4.74 4.58 4.34 4.44 61 4.99 4.63 4.77 5.10 4.69 4.85 4.67 4.42 4.52 62 5.10 4.73 4.88 5.23 4.80 4.97 4.76 4.50 4.60 63 5.23 4.84 4.99 5.37 4.92 5.10 4.85 4.59 4.69 64 5.35 4.95 5.11 5.52 5.04 5.24 4.95 4.68 4.79 65 5.48 5.07 5.24 5.69 5.18 5.38 5.06 4.78 4.89 66 5.62 5.20 5.37 5.86 5.32 5.54 5.17 4.89 5.00 67 5.77 5.33 5.51 6.04 5.47 5.70 5.28 4.99 5.11 68 5.92 5.47 5.65 6.24 5.64 5.88 5.40 5.11 5.23 69 6.07 5.62 5.80 6.45 5.82 6.07 5.52 5.23 5.35 70 6.23 5.78 5.96 6.67 6.01 6.27 5.66 5.36 5.48 71 6.39 5.94 6.12 6.90 6.21 6.49 5.79 5.49 5.61 72 6.56 6.11 6.29 7.16 6.44 6.72 5.94 5.63 5.75 73 6.73 6.29 6.47 7.43 6.68 6.98 6.09 5.78 5.90 74 6.90 6.48 6.65 7.71 6.94 7.25 6.24 5.94 6.06 75 7.08 6.67 6.83 8.02 7.22 7.54 6.41 6.11 6.23 These tables are based on an annual interest rate of 3% and the Annuity 2000 Mortality Tables. FORM A3028Form A3030-99 25 20 ANNUITY OPTION TABLES (CONTINUED) FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH First Monthly Annuity Benefit Payment for Each $1,000 OF ANNUITY VALUE APPLIED of Annuity Value Applied Joint and Survivor Life Annuity Older Age 50 55 60 65 70 75 80 Y 50 3.53 3.61 3.68 3.73 3.76 3.79 3.80 O U 55 3.77 3.88 3.97 4.04 4.08 4.11 N G U 60 4.10 4.25 4.36 4.45 4.50 E R N 65 4.55 4.74 4.90 5.01 G 70 5.16 5.43 5.64 A G E 75 6.02 6.41 E R 80 7.25 A G E Joint and Two-Thirds Survivor Life Annuity Older Age 50 55 60 65 70 75 80 Y 50 3.80 3.93 4.09 4.25 4.43 4.61 4.80 O U 55 4.11 4.29 4.49 4.70 4.91 5.13 N G U 60 4.53 4.77 5.02 5.29 5.55 E R N 65 5.09 5.42 5.75 6.07 A G 70 5.88 6.31 6.75 G E 75 6.99 7.59 R 80 8.58 A G E These tables are based on an annual interest rate of 3% and the Annuity 2000 Mortality Tables. FORM A3028-99 26 ANNUITY OPTION TABLES (CONTINUED) FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH Table First Monthly Annuity Benefit Payment for Each $1,000 OF ANNUITY VALUE APPLIED of Annuity Value Applied Number of Years Variable or ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ of Years for a Certain Period 5 17.91 10 9.61 15 6.87 20 5.51 25 4.71

Cash Back. Upon notification of the Annuitant's death, any excess of the Annuity Value applied over the total amount of the annuity benefit payments made will be paid to the Owner or Beneficiary, whichever is applicable. ANNUITY OPTION RATES The first variable annuity benefit payment will be based on the Annuity Option Rates made available by the Company on the rate basis available at the time the Annuity Option is selected. The fixed annuity benefit payments will be based on the greater of the guaranteed Annuity Option Rates shown in the tables on the following pages or the Company's non-guaranteed current Annuity Option Rates applicable to this class of contracts. The Company guarantees that once an Annuity Option is selected, the annuity benefit payments will not be affected by changes in mortality and expense experience. FORM A3028Form A3030-99 24 18 ANNUITY OPTION TABLES FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH $1,000 OF ANNUITY VALUE APPLIED APPLIES Age Nearest Life Annuity with Life Life Annuity Nearest Payment Payments Guaranteed Annuity with Cashback Payment for 10 Years Male Female Unisex Male Female Unisex Male Female Unisex 50 4.05 3.81 3.91 4.08 3.83 3.93 3.90 3.72 3.79 51 4.11 3.87 3.97 4.15 3.89 3.99 3.96 3.77 3.85 52 4.18 3.93 4.03 4.22 3.95 4.06 4.01 3.82 3.90 53 4.25 3.99 4.10 4.30 4.01 4.13 4.07 3.88 3.96 54 4.33 4.06 4.17 4.38 4.08 4.20 4.14 3.94 4.02 55 4.41 4.13 4.24 4.46 4.15 4.28 4.20 3.99 4.07 56 4.49 4.20 4.32 4.55 4.23 4.36 4.27 4.06 4.14 57 4.58 4.28 4.40 4.65 4.31 4.45 4.34 4.12 4.21 58 4.68 4.36 4.49 4.75 4.40 4.54 4.42 4.19 4.28 59 4.78 4.45 4.58 4.86 4.49 4.64 4.50 4.26 4.36 60 4.88 4.54 4.67 4.98 4.59 4.74 4.58 4.34 4.44 61 4.99 4.63 4.77 5.10 4.69 4.85 4.67 4.42 4.52 62 5.10 4.73 4.88 5.23 4.80 4.97 4.76 4.50 4.60 63 5.23 4.84 4.99 5.37 4.92 5.10 4.85 4.59 4.69 64 5.35 4.95 5.11 5.52 5.04 5.24 4.95 4.68 4.79 65 5.48 5.07 5.24 5.69 5.18 5.38 5.06 4.78 4.89 66 5.62 5.20 5.37 5.86 5.32 5.54 5.17 4.89 5.00 67 5.77 5.33 5.51 6.04 5.47 5.70 5.28 4.99 5.11 68 5.92 5.47 5.65 6.24 5.64 5.88 5.40 5.11 5.23 69 6.07 5.62 5.80 6.45 5.82 6.07 5.52 5.23 5.35 70 6.23 5.78 5.96 6.67 6.01 6.27 5.66 5.36 5.48 71 6.39 5.94 6.12 6.90 6.21 6.49 5.79 5.49 5.61 72 6.56 6.11 6.29 7.16 6.44 6.72 5.94 5.63 5.75 73 6.73 6.29 6.47 7.43 6.68 6.98 6.09 5.78 5.90 74 6.90 6.48 6.65 7.71 6.94 7.25 6.24 5.94 6.06 75 7.08 6.67 6.83 8.02 7.22 7.54 6.41 6.11 6.23 These tables are based on an annual interest rate of 3% and the Annuity 2000 Mortality Tables. FORM A3028-99 25 ANNUITY OPTION TABLES (CONTINUEDContinued) FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH First Monthly Annuity Benefit Payment for Each $1,000 OF ANNUITY VALUE APPLIED of Annuity Value Applied Joint and Survivor Life Annuity Older Age 50 55 60 65 70 75 80 Y 50 3.53 3.61 3.68 3.73 3.76 3.79 3.80 O U 55 3.77 3.88 3.97 4.04 4.08 4.11 N G U 60 4.10 4.25 4.36 4.45 4.50 E R N 65 4.55 4.74 4.90 5.01 G 70 5.16 5.43 5.64 A G E 75 6.02 6.41 E R 80 7.25 A G E Joint and Two-Thirds Survivor Life Annuity Older Age 50 55 60 65 70 75 80 Y 50 3.80 3.93 4.09 4.25 4.43 4.61 4.80 O U 55 4.11 4.29 4.49 4.70 4.91 5.13 N G U 60 4.53 4.77 5.02 5.29 5.55 E R N 65 5.09 5.42 5.75 6.07 A G 70 5.88 6.31 6.75 G E 75 6.99 7.59 R 80 8.58 A G E These tables are based on an annual interest rate of 33 % and the Annuity 2000 Mortality Tables. FORM A3028Table Form A3030-99 26 20 ANNUITY OPTION TABLES (CONTINUED) FIRST MONTHLY ANNUITY BENEFIT PAYMENT FOR EACH First Monthly Annuity Benefit Payment for Each $1,000 OF ANNUITY VALUE APPLIED of Annuity Value Applied Number of Years Variable or ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ of Years for a Certain Period 5 17.91 10 9.61 15 6.87 20 5.51 25 4.71