0001193125-08-043904 Sample Contracts

PARTICIPATION AGREEMENT AMONG RS VARIABLE PRODUCTS TRUST, RS INVESTMENT MANAGEMENT CO. LLC, GUARDIAN INVESTOR SERVICES LLC, AND THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC.
Participation Agreement • February 29th, 2008 • RS Variable Products Trust • New York

THIS PARTICIPATION AGREEMENT is made and entered into this 31 day of July, 2007, by and among RS VARIABLE PRODUCTS TRUST, a Massachusetts business trust (the “Trust”), RS INVESTMENT MANAGEMENT CO. LLC, a Delaware limited liability company (the “Adviser”), for purposes of Sections 2.5 and 5.1 only, GUARDIAN INVESTOR SERVICES LLC, a Delaware limited liability company (“GIS”), and THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC., a Delaware corporation (the “Company”) on its own behalf and on behalf of each of the segregated asset accounts of the Company set forth in Schedule A hereto, as may be amended from time to time (the “Accounts”).

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AMENDMENT TO SUB-ADVISORY, SUB-ADMINISTRATION AND ACCOUNTING SERVICES AGREEMENT
Accounting Services Agreement • February 29th, 2008 • RS Variable Products Trust

This Amendment to Sub-Advisory, Sub-Administration and Accounting Services Agreement is made and entered into as of October 1, 2007, by and between RS INVESTMENT MANAGEMENT CO. LLC (“RS”) and GUARDIAN INVESTOR SERVICES LLC (“GIS”).

RS investmentS July 31, 2007 State Street Bank and Trust Company
RS Variable Products Trust • February 29th, 2008

Reference is made to the Administration Agreement between us dated as of May 1, 2007 (the “Agreement”). Pursuant to the Agreement, this letter is to provide notice of the creation of additional funds, namely the RS Equity Dividend Fund and RS Equity Dividend VIP Series (each, an “Additional Fund”).

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