Common use of THE SEPARATE ACCOUNT Clause in Contracts

THE SEPARATE ACCOUNT. The Guardian Separate Account R The Variable Investment Options under this contract are funded by The Guardian Separate Account R (Account R). Account R is a separate investment account established by GIAC under the laws of the state of Delaware. Account R is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. The assets in Account R are kept separate from GIAC’s general account and GIAC’s other separate accounts. Assets equal to the reserves and contract liabilities of Account R will not be charged with liabilities that arise from any other business we may conduct. We may transfer assets in excess of the reserves and contract liabilities of Account R to the general account. Xxxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account R’s other Variable Investment Options or our general account or other separate accounts. The valuation of all assets in Account R will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R invests in shares of a registered investment company or separate series thereof or any other investment in which a Variable Investment Option is permitted to invest under applicable law. The investment divisions available under the contract are listed in the then current prospectus for this contract and Account R.

THE SEPARATE ACCOUNT. The Guardian Separate Account R F The Variable Investment Options under this contract are funded by The Guardian Separate Account R F (Account RF). Account R F is a separate investment account established by GIAC under the laws of the state of Delaware. Account R F is subject to the laws of the jurisdiction in which this contract is issued. Account F is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R F is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. F. The assets in Account R F are kept separate from from: • GIAC’s general account account; and • GIAC’s other separate accounts. Assets equal to the reserves and contract liabilities of Account R F will not be charged with liabilities that arise from any other business we GIAC may conduct. We GIAC may transfer assets in excess of the reserves and contract liabilities of Account R F to the general account. Xxxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R F are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account RF’s other Variable Investment Options or our GIAC’s general account or other separate accounts. The valuation of all assets in Account R F will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R F consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R F invests in shares of a registered investment company. Such company may include a mutual fund or a separate series thereof or any other investment in portfolio of a mutual fund, each of which a Variable is managed by an investment adviser registered under the Investment Option is permitted to invest under applicable lawAdvisers Act of 1940. The investment divisions available under on the contract Issue Date are listed in the then current prospectus for Account F as it relates to this contract. Each underlying investment company is more fully described in a separate prospectus. Any investment adviser’s fee, if applicable, is described in the appropriate prospectus. Rights Reserved GIAC reserves the right to take certain actions that it deems: • necessary to serve the best interests of the owner and any beneficiary; and • appropriate to carry out the purposes of this contract. GIAC will exercise its reserved rights only when permitted by applicable law. When required by law, GIAC will obtain approval by the owner, the SEC, or any appropriate regulatory authority. Examples of actions GIAC may take include: • deregistering Account F under the 1940 Act; • operating Account F in any form permitted under the 1940 Act, or in any other form permitted by law; • taking any action necessary to comply with or obtain and continue any exemptions from the 1940 Act; • transferring any assets in an investment division: • into another investment division; or • into one or more separate accounts; or • into GIAC’s general account; • adding, combining, or removing investment divisions in Account F; • substituting, for the contract values held in any investment division, the shares of another class issued by a mutual fund in which such values are invested or the shares of another investment company or any other investment permitted by law; • making any other necessary technical changes in this contract in order to conform with any action this provision permits GIAC to take; THE SEPARATE ACCOUNT – cont’d • adding an Allocation Option to, or removing an Allocation Option from, the contract at any time, in GIAC’s reasonable discretion; • modifying, adding to, eliminating, or suspending the owner’s ability to allocate Net Premiums or transfer Accumulation Value amounts into any Variable Investment Option; and • modifying this contract as necessary in order to preserve the favorable tax treatment currently accorded this contract, including to prevent the owner from being considered the owner of the assets in Account R.F. GIAC will notify the owner if any of these actions results in a material change in the underlying investments of any investment division to which part of the Accumulation Value of this contract is allocated. Details of any such change in the underlying investments of an investment division of Account F will be filed with any regulatory authority where required and will be subject to any required approval.

THE SEPARATE ACCOUNT. The Guardian Separate Account R The Variable Investment Options under this contract are funded by The Guardian Separate Account R (Account R). Account R is a separate investment account established by GIAC under the laws of the state of Delaware. Account R is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. The assets in Account R are kept separate from GIAC’s general account account; and GIAC’s other separate accounts. Assets equal to the reserves and contract liabilities of Account R will not be charged with liabilities that arise from any other business we may conduct. We may transfer assets in excess of the reserves and contract liabilities of Account R to the general account. Xxxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account R’s other Variable Investment Options or our general account or other separate accounts. The valuation of all assets in Account R will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R invests in shares of a registered investment company or separate series thereof or any other investment in which a Variable Investment Option is permitted to invest under applicable law. The investment divisions available under the contract are listed in the then current prospectus for this contract and Account R.R. Rights Reserved We reserve the right to take certain actions that we deem necessary to serve your best interest and that of any Beneficiary and appropriate to carry out the purposes of this contract. We may take these actions at any time in our sole discretion and without your consent. We will exercise these reserved rights only when permitted by applicable law. When required by law, we will obtain your approval, approval by the SEC, or any appropriate regulatory authority. Examples of actions we may take include: • deregistering Account R under the 1940 Act; • operating Account R as a management investment company under the 1940 Act, or in any other form permitted by law; • taking any action necessary to comply with or obtain and continue any exemptions from the 1940 Act; • creating new separate accounts; • combining investment divisions or transferring all or a portion of any assets in an investment division: • into another investment division; or • into one or more separate accounts; or • into GIAC’s general account; • substituting, for the contract values held in any investment division, the shares of another class issued by a mutual fund in which such values are invested or the shares of another mutual fund or investment company or any other investment permitted by law, where: • the substituted share class, fund, investment company, or other investment may have different fees and expenses; • substitution may be made with respect to existing Accumulation Value or the investment of future Net Premiums, or both; and • substitution may be made with respect to only some contracts or to all contracts; • adding, closing, or removing one or more investment divisions to allocations of Net Premiums or transfers of Accumulation Value or both, and with respect to only some contracts or to all contracts; • making any other necessary technical changes in this contract in order to conform with any action this provision permits us to take; and • modifying this contract as necessary in order to preserve the favorable tax treatment currently accorded this contract, including to prevent the Owner from being considered the Owner of the assets in Account R. A fund in which an investment division invests also may terminate its agreement with us and discontinue offering its shares to that investment division. We will notify you if any of these actions results in a material change in the underlying investments of any Variable Investment Option in which you are invested. Details of any such change in the underlying investments of an investment division of Account R will be filed with any regulatory authority where required and may be subject to any required approval.

THE SEPARATE ACCOUNT. The Guardian Separate Account R F The Variable Investment Options under this contract are funded by The Guardian Separate Account R F (Account RF). Account R F is a separate investment account established by GIAC under the laws of the state of Delaware. Account R F is subject to the laws of the jurisdiction in which this contract is issued. Account F is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R F is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. F. The assets in Account R F are kept separate from from: o GIAC’s 's general account account; and o GIAC’s 's other separate accounts. Assets equal to the reserves and contract liabilities of Account R F will not be charged with liabilities that arise from any other business we GIAC may conduct. We GIAC may transfer assets in excess of the reserves and contract liabilities of Account R F to the general account. Xxxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R F are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account R’s F's other Variable Investment Options or our GIAC's general account or other separate accounts. The valuation of all assets in Account R F will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R F consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R F invests in shares of a registered investment company. Such a company may include a mutual fund or a separate series thereof or any other investment in portfolio of a mutual fund, each of which a Variable is managed by an investment adviser registered under the Investment Option is permitted to invest under applicable lawAdvisers Act of 1940. The investment divisions available under on the contract Issue Date are listed in the then current prospectus for Account F as it relates to this contract. Each underlying investment company is more fully described in a separate prospectus. Any investment adviser's fee, if applicable, is described in the appropriate prospectus. Rights Reserved GIAC reserves the right to take certain actions which it deems: o necessary to serve the best interests of the owner and any beneficiary; and o appropriate to carry out the purposes of this contract. GIAC will exercise its reserved rights only when permitted by applicable law. When required by law, GIAC will obtain approval by the owner, the SEC, or any appropriate regulatory authority. Examples of actions GIAC may take include: o deregistering Account F under the 1940 Act; o operating Account F in any form permitted under the 1940 Act, or in any other form permitted by law; o taking any action necessary to comply with or obtain and continue any exemptions from the 1940 Act; o transferring any assets in an investment division: o into another investment division; or o into one or more separate accounts; or o into GIAC 's general account; o adding, combining, or removing investment divisions in Account F; o substituting, for the contract values held in any investment division, the shares of another class issued by a mutual fund in which such values are invested or the shares of another investment company or any other investment permitted by law; o making any other necessary technical changes in this contract in order to conform with any action this provision permits GIAC to take; o adding to, eliminating, or suspending the owner's ability to allocate Net Premiums or transfer Accumulation Value amounts into any Variable Investment Option; o modifying this contract as necessary in order to preserve the favorable tax treatment currently accorded this contract, including to prevent the owner from being considered the owner of the assets in Account F. GIAC will notify the owner if any of these actions result in a material change in the underlying investments of any investment division to which part of this contract's Accumulation Value is allocated. Details of any such change in the underlying investments of an investment division of Account F will be filed with any regulatory authority where required and Account R.will be subject to any required approval.

THE SEPARATE ACCOUNT. The Guardian Separate Account R The Variable Investment Options under this contract are funded by The Guardian Separate Account R (Account R). Account R is a separate investment account established by GIAC under the laws of the state of Delaware. Account R is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. The assets in Account R are kept separate from GIAC’s general account account; and GIAC’s other separate accounts. Assets equal to the reserves and contract liabilities of Account R will not be charged with liabilities that arise from any other business we may conduct. We may transfer assets in excess of the reserves and contract liabilities of Account R to the general account. Xxxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account R’s other Variable Investment Options or our general account or other separate accounts. The valuation of all assets in Account R will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R invests in shares of a registered investment company or separate series thereof or any other investment in which a Variable Investment Option is permitted to invest under applicable law. The investment divisions available under the contract are listed in the then current prospectus for this contract and Account R.

THE SEPARATE ACCOUNT. The Guardian Separate Account R The Variable Investment Options under this contract are funded by The Guardian Separate Account R (Account R). Account R is a separate investment account established by GIAC under the laws of the state of Delaware. Account R is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. The assets in Account R are kept separate from GIAC’s general account and GIAC’s other separate accounts. Assets equal to the reserves and contract liabilities of Account R will not be charged with liabilities that arise from any other business we may conduct. We may transfer assets in excess of the reserves and contract liabilities of Account R to the general account. Xxxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account R’s other Variable Investment Options or our general account or other separate accounts. The valuation of all assets in Account R will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R invests in shares of a registered investment company or separate series thereof or any other investment in which a Variable Investment Option is permitted to invest under applicable law. The investment divisions available under the contract are listed in the then current prospectus for this contract and Account R.R. Rights Reserved We reserve the right to take certain actions that we deem necessary to serve your best interest and that of any Beneficiary and appropriate to carry out the purposes of this contract. We may take these actions at any time in our sole discretion and without your consent. We will exercise these reserved rights only when permitted by applicable law. When required by law, we will obtain your approval, approval by the SEC, or any appropriate regulatory authority. Examples of actions we may take include: • deregistering Account R under the 1940 Act; • operating Account R as a management investment company under the 1940 Act, or in any other form permitted by law; • taking any action necessary to comply with or obtain and continue any exemptions from the 1940 Act; • creating new separate accounts; • combining investment divisions or transferring all or a portion of any assets in an investment division: • into another investment division; or • into one or more separate accounts; or • into GIAC’s general account; • substituting, for the contract values held in any investment division, the shares of another class issued by a mutual fund in which such values are invested or the shares of another mutual fund or investment company or any other investment permitted by law, where: • the substituted share class, fund, investment company, or other investment may have different fees and expenses; • substitution may be made with respect to existing Accumulation Value or the investment of future Net Premiums, or both; and • substitution may be made with respect to only some contracts or to all contracts; • adding, closing, or removing one or more investment divisions to allocations of Net Premiums or transfers of Accumulation Value or both, and with respect to only some contracts or to all contracts; • making any other necessary technical changes in this contract in order to conform with any action this provision permits us to take; and • modifying this contract as necessary in order to preserve the favorable tax treatment currently accorded this contract, including to prevent the Owner from being considered the Owner of the assets in Account R. A fund in which an investment division invests also may terminate its agreement with us and discontinue offering its shares to that investment division. We will notify you if any of these actions results in a material change in the underlying investments of any Variable Investment Option in which you are invested. Details of any such change in the underlying investments of an investment division of Account R will be filed with any regulatory authority where required and may be subject to any required approval.

THE SEPARATE ACCOUNT. The Guardian Separate Account R The Variable Investment Options under this contract are funded by The Guardian Separate Account R (Account R). Account R is a separate investment account established by GIAC under the laws of the state of Delaware. Account R is subject to the laws of the jurisdiction in which this contract is issued. Account R is registered as a unit investment trust with the Securities and Exchange Commission (SEC) under the Investment Company Act of 1940 (the 1940 Act). Account R is treated as a division of GIAC and is used to provide values and benefits for variable annuity contracts only. GIAC owns the assets in Account R. The assets in Account R are kept separate from from: o GIAC’s 's general account account; and o GIAC’s 's other separate accounts. Assets equal to the reserves and contract liabilities of Account R will not be charged with liabilities that arise from any other business we GIAC may conduct. We GIAC may transfer assets in excess of the reserves and contract liabilities of Account R to the general account. Xxxxxx Ixxxxx and realized and unrealized gains and losses from assets in each Variable Investment Option in Account R are credited to or charged against such Variable Investment Option without regard to income and realized and unrealized gains or losses in Account R’s 's other Variable Investment Options or our GIAC's general account or other separate accounts. The valuation of all assets in Account R will be determined in accordance with all applicable laws and regulations. Investment Divisions Account R consists of several investment divisions or Variable Investment Options. Not all investment divisions may be offered as Variable Investment Options under your contract. Each investment division of Account R invests in shares of a registered investment company. Such a company may include a mutual fund or a separate series thereof or any other investment in portfolio of a mutual fund, each of which a Variable is managed by an investment adviser registered under the Investment Option is permitted to invest under applicable lawAdvisers Act of 1940. The investment divisions available under on the contract Issue Date are listed in the then current prospectus for Account R as it relates to this contract. Each underlying investment company is more fully described in a separate prospectus. Any investment adviser's fee, if applicable, is described in the appropriate prospectus. THE SEPARATE ACCOUNT - cont'd Rights Reserved GIAC reserves the right to take certain actions which it deems: o necessary to serve the best interests of the owner and any beneficiary; and o appropriate to carry out the purposes of this contract. GIAC will exercise its reserved rights only when permitted by applicable law. When required by law, GIAC will obtain approval by the owner, the SEC, or any appropriate regulatory authority. Examples of actions GIAC may take include: o deregistering Account R under the 1940 Act; o operating Account R in any form permitted under the 1940 Act, or in any other form permitted by law; o taking any action necessary to comply with or obtain and continue any exemptions from the 1940 Act; o transferring any assets in an investment division: o into another investment division; or o into one or more separate accounts; or o into GIAC's general account; o adding, combining, or removing investment divisions in Account R; o substituting, for the contract values held in any investment division, the shares of another class issued by a mutual fund in which such values are invested or the shares of another investment company or any other investment permitted by law; o making any other necessary technical changes in this contract in order to conform with any action this provision permits GIAC to take; o adding an Allocation Option to, or removing an Allocation Option from, the contract at any time, in GIAC's reasonable discretion; o modifying, adding to, eliminating, or suspending the owner's ability to allocate Net Premiums or transfer Accumulation Value amounts into any Allocation Option; and o modifying this contract as necessary in order to preserve the favorable tax treatment currently accorded this contract, including to prevent the owner from being considered the owner of the assets in Account R.R. GIAC will notify the owner if any of these actions results in a material change in the underlying investments of any investment division to which part of this contract's Accumulation Value is allocated. Details of any such change in the underlying investments of an investment division of Account R will be filed with any regulatory authority where required and will be subject to any required approval.