THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES

                            ENDORSEMENT APPLICABLE TO
                    CREDITS APPLIED TO ANNUITY ACCOUNT VALUE


When issued with this Endorsement, this Certificate or Contract, as applicable,
provides for an amount, referred to as a "Credit," to be allocated to your
Annuity Account Value on the Transaction Date of each Contribution.

Credits

Each credit is a percentage of the Contribution to which it relates and is
allocated pro rata to the Investment Options in the same proportions as such
Contribution. If you exercise your right to cancel this Certificate, or
Contract, as applicable, under the ["Ten Days to Cancel"] provision (described
on the cover page) the amount payable will be reduced by the amount of the
Credit. [However, the amount payable will reflect any investment gain or loss
which applies to the Credit.]

The applicable Credit Percentage is determined from the following table:

           FIRST YEAR TOTAL CONTRIBUTION          CREDIT PERCENTAGE APPLIED TO
                 RECEIVED                                CONTRIBUTIONS
           -----------------------------          ----------------------------
           [Less than $250,000]                             [4%]
           [$250,000 to $999,999.99]                        [5%]
           [$1 million and greater]                         [6%]

If an Expected First Year Contribution Amount is indicated in the Data Pages:

      If an Expected First Year Contribution Amount is indicated in the Data
      Pages, the amount indicated will be used initially to determine your
      Credit Percentage from the above table. If an additional Contribution
      received during the First Contract Year brings your First Year Total
      Contributions to a level that qualifies you for a higher Credit
      Percentage, the higher Credit Percentage will be applied to all
      Contributions, and an adjustment for prior Credits will be made on the
      Transaction Date of such additional Contribution. The amount of such
      adjustment will be equal to the difference in the Credit Percentages
      multiplied by the total Contributions to which the lower rate had been
      applied. This amount will be allocated among the Investment Options in the
      same proportion as such additional Contribution. On the first Contract
      Anniversary Date, we will compare your Expected First Year Contribution
      Amount indicated in the Data Pages to the actual amount you contributed in
      the first Contract Year. If the credit percentage applicable to the First
      Year Total Contributions is less than the credit percentage applied based
      on the Expected First Year Contribution Amount indicated in the Data
      Pages, we will recover an amount equal to the difference in the Credit
      Percentages multiplied by the total Contributions to which the higher rate
      had been applied.


No. 2001TRBNS                         -1-



If an Expected First Year Contribution Amount is not indicated in the Data
Pages:

      If an Expected First Year Contribution Amount is not indicated in the Data
      Pages, the amount of the initial Contribution will be used initially to
      determine your Credit Percentage from the above table. If an additional
      Contribution received during the First Contract Year brings your First
      Year Total Contributions to a level that qualifies you for a higher Credit
      Percentage, the higher Credit Percentage will be applied to all
      Contributions, and an adjustment for prior Credits will be made on the
      Transaction Date of such additional Contribution. The amount of such
      adjustment will be equal to the difference in the Credit Percentages
      multiplied by the total Contributions to which the lower rate had been
      applied. This amount will be allocated among the Investment Options in the
      same proportion as such additional Contribution.


[If you made any withdrawals during the first Contract Year, the Credit
Percentage will be based on First Year Net Contributions and we will recover any
excess Credit amount on the first Contract Date Anniversary. First Year Net
Contributions are equal to Contributions minus withdrawals (and any related
withdrawal charges) during the first Contract Year. The amount recovered will be
equal to the difference between Credits that were actually applied and the
Credits that would have been applied based on First Year Net Contributions.
Recovery will be made pro-rata from amounts in your Investment Options on the
first Contract Date Anniversary. On and after the first Contract Date
Anniversary, the Credit Percentage in effect will be the Percentage based on
First Year Net Contributions.]


The Credit Percentage applied to each Contribution after the first Contract Year
will be the Credit Percentage in effect on the first Contract Anniversary Date.



/s/Edward D. Miller                            /s/Pauline Sherman
---------------------------------------        ------------------------------
Edward D. Miller                               Pauline Sherman
Chairman and Chief Executive Officer           Senior Vice President, Secretary
                                               and Associate General Counsel




No. 20001TRBNS                          -2-