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                                                                  EXHIBIT (3)(c)



                          Schedule of Sales Commissions
                         (Broker-Dealers other than ESI)



Broker-dealers other than ESI are compensated for sales of this Policy using
both premium-based compensation as well as asset-based compensation. The
premium-based compensation is calculated as a percentage of premium paid up to
Target Premium plus a percentage of premium paid in excess of Target Premium.
The schedule of percentage is as follows:


Percent of Premium up to Target Premium:




Policy Year                                     Gross Concession
- -----------
                                                  
      1-7                                             15%
      8+                                               5%





Percent of Premium in excess of Target Premium:



Policy Year                                     Gross Concession
- -----------
                                                  
      1+                                              2.5%




Asset-based compensation begins in policy year 1 and is 0.10% for the first 20
years and 0.05% thereafter. Asset-based compensation is payable at the end of
each quarter, based on the total Account Value as of the end of each quarter.




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                                                                  EXHIBIT (3)(c)



                          Schedule of Sales Commissions
                        (ESI Registered Representatives)



ESI Registered Representatives are compensated for sales of this Policy using
both premium-based compensation as well as asset-based compensation. The
premium-based compensation is calculated as a percentage of premium paid up to
Target Premium plus a percentage of premium paid in excess of Target Premium.
The schedule of percentage is as follows:


Percent of Premium up to Target Premium:




Policy Year                                     Commission
- -----------
                                                
      1-7                                           10.5%
      8+                                             3.5%





Percent of Premium in excess of Target Premium:



Policy Year                                     Commission
- -----------
                                                
      1+                                            1.75%





Asset-based compensation begins in policy year 1 and is 0.08% for the first 20
years and 0.04% thereafter. Asset-based compensation is payable at the end of
each quarter, based on the total Account Value as of the end of each quarter.




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