Aetna Life Insurance and Annuity Company

                                   Endorsement

The Contract and Certificate are hereby endorsed to meet the qualification
requirements for a Roth Individual Retirement Annuity under Internal Revenue
Code ("Code") Section 408A. The following provisions apply and, in the case of a
conflict with any provision in the Contract, this endorsement controls.

Certificate Holder. The Certificate Holder and the Annuitant must be the same
person. Joint Certificate Holders are not permitted.

Nontransferable/Nonforfeitable. The Contract is nontransferable. The Certificate
Holder may not sell, assign, transfer, pledge or use as collateral for a loan or
as security for the performance of an obligation or for any other purpose, his
or her interest in the Contract to any person other than the issuer of the
Contract or to a spouse incident to a divorce under the provisions of Code
Section 408(d)(6). The Certificate Holder's entire interest in the Contract is
nonforfeitable.

Exclusive Benefit. The Account is established for the exclusive benefit of the
Certificate Holder or his or her Beneficiary(ies).

Contributions. The Purchase Payment under the Contract must be a cash rollover
amount under Code Section 408A(e). Aetna may require verification that a
rollover amount qualifies as such under the Code. Annual contributions are not
accepted under the Contract.

Distributions. The distribution rules of Code Section 401(a)(9)(A) do not apply.
Any periodic payments will be paid only to the Certificate Holder.

Payment of Death Benefit. Section 3.07 is deleted in its entirety. The death
benefit amount is determined in accordance with the provisions of Sections 3.06
and 3.02. At the death of the Certificate Holder:

(a)    If the Certificate Holder dies on or after the date distribution of his
       or her interest has begun, the remaining portion of such interest, if
       any, will continue to be distributed at least as rapidly as under the
       method of distribution being used prior to the Certificate Holder's
       death.

(b)    If the Certificate Holder dies before distribution of his or her interest
       begins, the death benefit payable to the Beneficiary will be distributed
       no later than December 31 of the calendar year which contains the fifth
       anniversary of the date of the Certificate Holder's death, except to the
       extent that an election is made to receive a distribution in accordance
       with (i) or (ii) below.

       (i)    Distributions to the Beneficiary may be made in installments over
              the life of the Beneficiary or over a period not extending beyond
              the life expectancy of the Beneficiary, commencing no later than
              December 31 of the calendar year immediately following the
              calendar year in which the Certificate Holder died.

       (ii)   If the Beneficiary is the Certificate Holder's surviving spouse,
              and distributions are to be made in accordance with (i) above,
              distributions must begin on or before the later of December 31 of
              the calendar year immediately following the calendar year in which
              the Certificate Holder died or December 31 of the calendar year in
              which the Certificate Holder would have attained age 70 1/2.

If the Certificate Holder dies before Annuity payments begin, a spousal
Beneficiary may elect an Annuity option, a systematic distribution option, a
lump sum payment or to treat the Account as his or her own IRA. The election to
treat the Account as his or her own IRA will be deemed to have been

E1-MGAROTH-97



made if such surviving spouse makes a rollover to or from such Account, or fails
to elect to receive a distribution in accordance with (b) above.

Life expectancy is computed by use of the expected return multiples in Tables V
and VI of Section 1.72-9 of the Income Tax Regulations. Life expectancies for
distributions under an Annuity option may not be recalculated.

Annual Reports. Aetna will furnish annual calendar year reports concerning the
status of the Certificate Holder's Account.

Termination of Account. Upon 90 days written notice to the Certificate Holder,
Aetna may terminate the Certificate Holder's Account if no Purchase Payments
have been received for two full consecutive Certificate years and the paid-up
Annuity benefit at maturity would be less than $20 per month.

Right to Cancel. The Certificate Holder may cancel the Certificate within 10
days of receiving it by returning it to Aetna or to the person from whom it was
purchased. Within seven days from the cancellation request, Aetna will return
all the Certificate Holder's Purchase Payments.

Endorsed and made a part of the Contract and Certificate as of the Effective
Date.

                                    /s/ Thomas J. McInerney
                                    Thomas J. McInerney, President
                                    Aetna Life Insurance and Annuity Company