<Page> AMENDMENT TO PARTICIPATION AGREEMENT The Amended and Restated Participation Agreement dated as of May 1, 2000, by and among OPPENHEIMER VARIABLE ACCOUNT FUNDS, OPPENHEIMERFUNDS, INC. and ALLMERICA FINANCIAL LIFE INSURANCE AND ANNUITY COMPANY (the "Agreement") is hereby amended as follows: Schedules A and B of the Agreement are hereby deleted in their entirety and replaced with the Schedules A and B attached hereto, respectively. All other terms and provisions of the Agreement not amended herein shall remain in full force and effect. Effective Date: May 1, 2002 OPPENHEIMER VARIABLE ACCOUNT FUNDS By: /s/ Robert G. Zack ------------------------------------- Name: Robert G. Zack ------------------------------------- Title: Secretary ------------------------------------- OPPENHEIMERFUNDS, INC. By: /s/ Robert G. Zack ------------------------------------- Name: Robert G. Zack ------------------------------------- Title: Senior Vice President ------------------------------------- ALLMERICA FINANCIAL LIFE INSURANCE AND ANNUITY COMPANY By: /s/ Mark A. Hug ------------------------------------- Name: Mark A. Hug ------------------------------------- Title: President ------------------------------------- <Page> SCHEDULE A SEPARATE ACCOUNTS AND VARIABLE PRODUCTS <Table> <Caption> VARIABLE LIFE PRODUCTS SEPARATE ACCOUNT PRODUCT NAME 1933 ACT # 1940 ACT # - ---------------- ------------ ---------- ---------- FR1 PremierFocus N/A N/A FR2 PremierFocus N/A N/A FR3 PremierFocus N/A N/A FR4 PremierFocus N/A N/A FQ1 PremierFocus N/A N/A UR1 PremierFocus N/A N/A UR2 PremierFocus N/A N/A UR3 PremierFocus N/A N/A UR4 PremierFocus N/A N/A UQ1 PremierFocus N/A N/A FUVUL ValuePlus Assurance 333-93031 811-09731 (First Union) IMO Select Life Plus 333-84879 811-09529 VUL 2001 (Agency) IMO VUL 2001 Survivorship 333-90995 811-09529 SPVL Select SPL II 333-84306 811-08859 VARIABLE ANNUITY PRODUCTS <Caption> SEPARATE ACCOUNT PRODUCT NAME 1933 ACT # 1940 ACT # - ---------------- ------------ ---------- ---------- VA-K ExecAnnuity Plus 33-39702 811-6293 Allmerica Advantage VA-K Immediate Advantage 333-81861 811-6293 VA-K Agency C-Shares 333-38274 811-6293 (Premier Choice) Allmerica Select Select Resource 33-47216 811-6632 Allmerica Select Select Charter 333-63093 811-6632 Allmerica Select Select Reward 333-78245 811-6632 Allmerica Select Select Acclaim 333-92115 811-6632 </Table> <Page> SCHEDULE B PORTFOLIOS OF OPPENHEIMER VARIABLE ACCOUNT FUNDS Oppenheimer Aggressive Growth Fund/VA Oppenheimer Main Street Growth & Income Fund/VA Oppenheimer Small Cap Growth Fund/VA Oppenheimer Strategic Bond Fund/VA SERVICE SHARES Oppenheimer Main Street Growth & Income Fund VA Oppenheimer Capital Appreciation Fund VA Oppenheimer Multiple Strategies Fund VA Oppenheimer Global Securities Fund VA Oppenheimer High Income Fund VA