MAXIMUM ANNIVERSARY VALUE
                               DEATH BENEFIT RIDER

This rider is made a part of the annuity  contract to which it is  attached.  It
changes  the  contract by adding  certain  terms and  provisions.  This rider is
subject to all of the  provisions  in the annuity  contract that do not conflict
with the provisions of this rider.  There is an additional charge for this rider
as described below.

The "Death  Benefit  Before the  Settlement  Date"  provision in the PAYMENTS TO
BENEFICIARY  section of the annuity  contract to which this rider is attached is
hereby deleted and replaced with the following.

Death Benefit Before the Settlement Date

A death benefit is payable to the  beneficiary  upon the earlier death of you or
the annuitant while this contract is in force and prior to the settlement date.

As of the date we  receive  proof of  death,  we will  pay the  beneficiary  the
greatest of the following amounts:

1.   the contract value; or

2.   the total  purchase  payments made to the contract minus  "adjustments  for
     partial surrenders;" or

3.   the "maximum  anniversary value"  immediately  preceding the date of death,
     plus any purchase payments since that  anniversary,  minus any "adjustments
     for partial surrenders" since that anniversary.

Maximum anniversary value (MAV)

This is the greatest of your contract values on any contract  anniversary (while
this rider is in force), plus subsequent  purchase payments,  minus "adjustments
for partial  surrenders."  We  calculate  the MAV on each  contract  anniversary
through age 80. On the first contract  anniversary,  after the effective date of
this rider,  we set the MAV equal to the  greater of your (a)  current  contract
value,  or  (b)  total  purchase   payments  minus   "adjustments   for  partial
surrenders."  Every contract  anniversary after that, through age 80, we compare
the previous  anniversary's  MAV to the current  contract value and we reset the
MAV to the higher  amount.  We stop resetting the MAV after you or the annuitant
reach age 81. However,  we continue to add any subsequent  purchase payments and
subtract "adjustments for partial surrenders" from the MAV.

Adjustments for Partial Surrenders

Adjustments  for partial  surrenders are  calculated for each partial  surrender
using the following calculation:

            PS x DB        where:
         ------------
              CV

PS = the partial surrender including any applicable surrender charge.

DB = the death benefit on the date of (but prior to) the partial surrender.

CV = the contract value on the date of (but prior to) the partial surrender.

The death benefit will be payable in a lump sum on the valuation date we receive
due  proof of death of the  annuitant  or owner,  whichever  first  occurs.  The
beneficiary  may elect to receive  payment anytime within 5 years after the date
of death.



In lieu of a lump  sum,  payment  may be made  under an  Annuity  Payment  Plan,
provided:

1.   the  beneficiary  elects the plan within 60 days after we receive due proof
     of death; and

2.   payments begin no later than one year after the date of death; and

3.   the plan provides  payments over a period which does not exceed the life or
     the life expectancy of the beneficiary.

In this event,  the reference to  "annuitant"  in the Annuity  Provisions  shall
apply to the beneficiary.

We will determine the contract value on which we base amounts payable or applied
under this  section at the next  accumulation  unit  value  calculated  after we
receive due proof of death at our corporate office.

Charges For The Rider

The charge for this rider is shown under Contract Data and is multiplied against
your  contract  value on the  contract  anniversary  date each year prior to the
settlement  date. We deduct the charge on a pro-rata basis among the subaccounts
and fixed account in the same  proportion your value in each bears to your total
contract value.

If the contract is terminated  for any reason except death or at the  settlement
date,  we will  deduct  the  charge at that  time,  adjusted  for the  number of
calendar days coverage was in effect during the year.

Terminating The Rider

You may  terminate  this  rider  within 30 days  following  the  first  contract
anniversary  after the effective date of this rider. You may also terminate this
rider within 30 days  following  any  contract  anniversary  beginning  with the
seventh contract anniversary after the effective date of this rider.

This  rider  will  terminate  on the  date you  make a full  surrender  from the
contract or on the settlement date. We reserve the right to terminate this rider
or modify its terms if you change the  ownership  of this  contract,  or if your
surviving  spouse  elects to continue  the contract  under the Spouse  Option to
Continue Contract Upon Owner's Death provision.

This  rider is  effective  as of the  contract  date of this  contract  unless a
different date is shown here or under Contract Data.


IDS Life Insurance Company



/s/Timothy S. Meehan
   Timothy S. Meehan
Secretary