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                            ACCOUNTING BENEFIT RIDER


This rider is part of Your policy. All policy definitions, provisions and
exceptions apply to this rider unless changed by this rider. The Effective Date
of this rider is the same as the Policy Date unless another date is shown on the
current Data Pages.

RIDER PROVISIONS

The CHARGES AND LIMITS provision of Your current Data Pages are amended as
follows:

     The  following  sentence  is added  above  the TABLE OF  MAXIMUM  SURRENDER
     CHARGES PER POLICY:

     If You surrender  this policy for its Net Surrender  Value,  the applicable
     surrender  charges  will be  reduced  by [100]  percent  for the first [10]
     Policy Years.

TERMINATION

This rider will end on the first of the following events:

1.   We receive your Notice to cancel it;

2.   Termination of Your policy;

3.   The [tenth] policy anniversary;

4.   Your assignment of the policy, except as in item 5 stated below;

5.   Any change of ownership except:

     a.   A change  resulting  from a merger,  consolidation,  or acquisition of
          Your assets unless the  successor  owner of the policy was Your wholly
          owned subsidiary on the date the ownership changed; or

     b.   The successor  owner of Your policy is a trust  established by You for
          the purposes of providing employee benefits;

6.   Any requested Policy Face Amount increase except those required to meet the
     definition of life insurance or to avoid changing Your policy to a modified
     endowment contract;

7.   Any partial surrender in the first [10] Policy Years; or

8.   Your failure in any Policy Year to pay premiums equal to or greater than:

     [the Planned Periodic Premium as shown on Your current Data Pages.]




President and Chief Executive Officer