INCOME PROGRAM Clause Samples

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ----------------------------- ------------------------------------------ ------------------- GMIB All Products sold prior to 35 February 15, 2003 GMIB and GMIB II Plan codes BN2103, CS5103, CS51R3, 45 LS4103, LS41R3, LS4104, LS41R4, ST1103, ST11R3, ST11X3, ST1AG4, ST1AR4, and ST1NA4 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB and GMIB II All other Products sold after February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30, 2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after 80 February 26, 2007 and on or before February 20, 2009. GMIB Plus All Products sold after February 20, 2009. 100

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) -------------------------------- ------------------------------------------- ------------------- GMIB All Products sold prior to May 1, 2003 35 GMIB & GMIB II Plan codes 225080, 225090, 2250A0, 2250A1, 45 2250B0, 2250B1, 2250C0, 2250C1, 2250D0, 2250D1, 2250E0, 2250E1, 2250L0, 2250L1, 225180, and 2251B0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB & GMIB II All other Products sold after April 30, 2003 and 50 before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus: Forms All Products sold after April 30, 2005 and before 75 ML-560-2 and ML- February 26, 2007. 560-4

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ------------------------------ -------------------------------------------------- -------------- GMIB All Products issued prior to February 15, 2003 35.00 GMIB Plan codes BN2103, BN21M3, CS5103, CS51M3, 45.00 CS51R3, CS53R3, LS4103, LS4104, LS41M3, LS41R3, LS41R4, LS43R3, ST1103, ST11M3, ST11R3, ST11X3, ST13R3, ST1AG4, ST1AR4, and ST1NA4 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB All other Products issued after February 14, 2003 50.00 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products, except Marquis Portfolio, sold on or 75.00 before February 20, 2009 GMIB Plus All Products, except Marquis Portfolio, sold after 95.00 February 20, 2009 and before April 29, 2011 GMIB Plus and GMIB All products, except Marquis Portfolio, sold on or 100.00 Max after April 29, 2011 GMIB Plus IV and GMIB Only Applies to VA, L, C, S & VA-4 Class products 100.00 ▇▇▇ ▇▇ sold after October 10, 2011 GMIB Plus Marquis Portfolio sold on or before 90.00 February 20, 2009 GMIB Plus Marquis Portfolio sold after February 20, 2009 and 110.00 before April 29, 2011

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) ------------------------------ ------------------------------------------ -------------------- GMIB All Products sold prior to 35 February 15, 2003 GMIB and GMIB II Plan codes BN2103, CS5103, CS51R3, 45 LS4103, LS41R3, LS4104, LS41R4, ST1103, ST11R3, ST11X3, ST1AG4, ST1AR4, and ST1NA4 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB and GMIB II All other Products sold after February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus I All Products sold after April 30, 2005 and 75 before February 26, 2007, for which the contract's Income Base is not increased due to an Annual Step-Up on a contract anniversary occurring on July 1, 2012 or later. GMIB Plus I All Products sold after April 30, 2005 and 100 before February 26, 2007, for which the contract's Income Base is increased due to an Annual Step-Up on a contract anniversary occurring on July 1, 2012 or later. GMIB Plus I and All Products sold on or after February 26, 80 GMIB Plus II 2007 and on or before February 20, 2009, for which the contract's Income Base is not increased due to an Annual Step-Up on a contract anniversary occurring on July 1, 2012 or later. GMIB Plus I and All Products sold on or after February 26, 120 GMIB Plus II 2007 and on or before February 20, 2009, for which the contract's Income Base is increased due to an Annual Step-Up on a contract anniversary occurring on July 1, 2012 or later. GMIB Plus I and All Products sold on or after February 20, 100 GMIB Plus II 2009 and before May 4, 2009, for which the contract's Income Base is not increased due to an Annual Step-Up on a contract anniversary occurring on July 1, 2012 or later. GMIB Plus I and All Products sold on or after February 20, 120 GMIB Plus II 2009 and before May 4, 2009, for which the contract's Income Base is increased due to an Annual Step-Up on a contract anniversary occurring on July 1, 2012 or later. GMIB Plus II and All Products sold on or after May 4, 2009. 100 GMIB Plus III

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED POINTS) -------------- ---------------- -------------- GMIB All Products sold prior to February 15, 2003 35 GMIB and GMIB II Plan codes 125080, 125090, 125180, 125190, 45 1250A0, 1250A1, 1250B0, 1250B1, 1250C0, 1250C1, 1250D0, 1250D1, 1250E0, 1250E1, 1250F0, 1250F1, 1250L0, 1250L1, 1250P0, 1250P1, 1251A0, 1251B0, 1251F0, and 1251P0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB and GMIB II All other Products sold after February 14, 50 2003 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus All Products sold after April 30, 2005 and 75 before February 26, 2007. GMIB Plus All Products sold on or after February 26, 2007. 80

INCOME PROGRAM. REINSURANCE PREMIUM (BASIS INCOME PROGRAM PRODUCTS COVERED POINTS) -------------- ---------------- -------------- GMIB All Products sold prior to February 15, 2003 35 GMIB and GMIB II Plan codes 125080, 125090, 125180, 125190, 45 1250A0, 1250A1, 1250B0, 1250B1, 1250C0, 1250C1, 1250D0, 1250D1, 1250E0, 1250E1, 1250F0, 1250F1, 1250L0, 1250L1, 1250P0, 1250P1, 1251A0, 1251B0, 1251F0, and 1251P0 sold after April 30, 2003 and before May 1, 2005 if GMDB program is Annual Step or Max of Annual Step and Rollup GMIB and GMIB II All other Products sold after February 14, 2003 50 and before May 1, 2005 and for All Products sold after April 30,2005 GMIB Plus: Forms All Products sold after April 30, 2005 and 75 NEL-560-2 and NL-560-4 before February 26, 2007. GMIB Plus: Forms All Products sold on or after February 26, 2007. 80 NEL-560-2 and NL-560-4 GMIB Plus: Form All Products 75 NL-560-5 (7/08) C. WITHDRAWAL PROGRAM REINSURANCE PREMIUM (BASIS WITHDRAWAL PROGRAM PRODUCTS COVERED POINTS) ------------------ ---------------- -------------- Guaranteed Withdrawal Benefit All Products sold before July 16, 2007 50.00 Guaranteed Withdrawal Benefit All Products sold on or after July 16, 2007 55.00 Lifetime GWB - Single Life All Products 50.00 Version Lifetime GWB - Joint Life All Products 70.00 Version Lifetime GWB (2008 Version) - All Products 65.00 Single Life Version Lifetime GWB (2008 Version) - All Products 85.00 Joint Life Version D. ACCUMULATION PROGRAM REINSURANCE PREMIUM (BASIS ACCUMULATION PROGRAM PRODUCTS COVERED POINTS) -------------------- ---------------- -------------- Guaranteed Accumulation Benefit All Products 75.00 AMENDMENT NO. 10 TO AUTOMATIC REINSURANCE AGREEMENT EFFECTIVE AS OF APRIL 1, 2001 AMENDED AND RESTATED AS OF JULY 1, 2004 (Agreement) between NEW ENGLAND LIFE INSURANCE COMPANY (Cedent) and EXETER REASSURANCE COMPANY, LTD. (Reinsurer) The Agreement is hereby amended, as of February 20, 2009, as follows:

INCOME PROGRAM. REINSURANCE PREMIUM INCOME PROGRAM PRODUCTS COVERED (BASIS POINTS) -------------- ------------------------------ ------------------- Income Program Rider All Products sold prior to 35.00 February 15, 2003 Income Program Rider All Products sold after May 1, 45.00 2003 if GMDB program is Annual Step or Max of Annual Step and Rollup Income Program Rider All other Products sold after 50.00 February 14, 2003

INCOME PROGRAM. INCOME PROGRAM PRODUCTS COVERED ISSUE AGES REINSURANCE PREMIUM (BASIS POINTS) ----------------------------------------------------------------------------------------------------- Income Program Rider All Products 0 - 75 xx.xx

INCOME PROGRAM. INCOME PROGRAM PRODUCTS COVERED ISSUE AGES REINSURANCE PREMIUM (BASIS POINTS) ----------------------------------------------------------------------------------------------------- Income Program Rider All Products 0 - 75 xx.xx