Common use of Value Fund Clause in Contracts

Value Fund. SEPARATE ACCOUNTS UTILIZING THE FUNDS ------------------------------------- ▇▇▇▇▇▇▇ ▇▇▇▇▇ LIFE VARIABLE ANNUITY SEPARATE ACCOUNT A CONTRACTS FUNDED BY THE SEPARATE ACCOUNTS ----------------------------------------- ▇▇▇▇▇▇▇ ▇▇▇▇▇ FUNDS RETIREMENT PLUS VARIABLE ANNUITY SCHEDULE B AIM's Pricing Error Policies DETERMINATION OF MATERIALITY ---------------------------- In the event that AIM discovers an error in the calculation of the Fund's net asset value, the following policies will apply: If the amount of the error is less than $.01 per share, it is considered immaterial and no adjustments are made. If the amount of the error is $.01 per share or more, then the following thresholds are applied:

Value Fund. SEPARATE ACCOUNTS UTILIZING THE FUNDS ------------------------------------- ▇▇▇▇MERR▇▇▇ ▇▇▇C▇ ▇▇ LIFE ▇▇E VARIABLE ANNUITY SEPARATE ACCOUNT A CONTRACTS FUNDED BY THE SEPARATE ACCOUNTS ----------------------------------------- ▇▇▇▇MERR▇▇▇ ▇▇▇C▇ ▇▇ FUNDS ▇▇DS RETIREMENT PLUS VARIABLE ANNUITY SCHEDULE B AIM's Pricing Error Policies DETERMINATION OF MATERIALITY ---------------------------- 'S PRICING ERROR POLICIES Determination of Materiality In the event that AIM discovers an error in the calculation of the Fund's net asset value, the following policies will apply: If the amount of the error is less than $.01 per share, it is considered immaterial and no adjustments are made. If the amount of the error is $.01 per share or more, then the following thresholds are applied:

Value Fund. SEPARATE ACCOUNTS UTILIZING THE FUNDS ------------------------------------- ▇▇▇▇▇▇▇ ▇▇▇▇▇ LIFE VARIABLE ANNUITY SEPARATE ACCOUNT ML of New York Variable Annuity Separate Account A CONTRACTS FUNDED BY THE SEPARATE ACCOUNTS ----------------------------------------- ▇▇▇▇▇▇▇ ▇▇▇▇▇ FUNDS RETIREMENT PLUS VARIABLE ANNUITY Funds Retirement Plus Variable Annuity SCHEDULE B AIM's Pricing Error Policies DETERMINATION OF MATERIALITY Determination of Materiality ---------------------------- In the event that AIM discovers an error in the calculation of the Fund's net asset value, the following policies will apply: If the amount of the error is less than $.01 per share, it is considered immaterial and no adjustments are made. If the amount of the error is $.01 per share or more, then the following thresholds are applied: