Exhibit-(h)(vii)(b)

SECOND AMENDMENT TO

PARTICIPATION AGREEMENT

THIS PARTICIPATION AGREEMENT AMENDMENT is made and entered into as of January 1, 2009 by and among The Guardian Insurance and Annuity Company, Inc., Guardian Investor Services LLC, AllianceBernstein L.P. (formerly, Alliance Capital Management L.P.) (“Adviser”) and AllianceBernstein Investments, Inc. (formerly, Alliance Fund Distributors, Inc.) (“Distributor”).

WHEREAS, the parties have entered into a Participation Agreement dated as of May 1, 2002, as amended (the “Agreement”); and

WHEREAS, the parties now desire to amend that Agreement to update the list of separate accounts by including an Amended and Restated Schedule B to the Agreement.

NOW, THEREFORE, in consideration of the mutual benefits and promises contained herein, the parties hereby amend the Agreement as follows:

Schedule B is replaced in its entirety with “Amended and Restated Schedule B Effective as of January 1, 2009” which is attached to this Amendment.

IN WITNESS WHEREOF, the undersigned have executed this Participation Agreement Amendment as of the date set forth above.

The Guardian Insurance and Annuity Company, Inc.		AllianceBernstein L.P.
By:	/s/ Douglas Dubitsky	By:	/s/ Marc R. Bryant
Name:	Douglas Dubitsky	Name:	Marc R. Bryant
Title:	Vice President	Title:	Assistant Secretary
Guardian Investor Services LLC		AllianceBernstein Investments, Inc.
By:	/s/ John Walter	By:	/s/ Andrew L. Garigolf
Name:	John Walter	Name:	Andrew L. Garigolf
Title:	SVP	Title:	Assistant Secretary

AMENDED AND RESTATED

SCHEDULE B

Effective as of January 1, 2009

Separate Account A
—Value Guard II Individual and Group Deferred Variable Annuity	811-03323
Separate Account D
—The Guardian Investor Individual Variable Annuity	811-05880
Separate Account E
—The Guardian Investor Retirement Asset Manager	811-08057
Separate Account F
—The Guardian C+C Variable Annuity	811-09965
—The Guardian CXC Variable Annuity	333-148736
Separate Account K
—Park Avenue Life 95	33-83412
—Park Avenue Life 97	333-32101
—PAL Millennium	333-43682
Separate Account M
—VUL 97	333-35681
Separate Account N
—Flexible Solutions VUL	333-126483
—Flexible Solutions VUL-Gold Series	333-148736
—Executive Benefit VUL	333-151073
—VUL Millennium Series	333-92475
—SVUL Millennium Series	333-148736
Separate Account S
—The Guardian Investor Income Access Variable Annuity	333-87468
Separate Account R
—The Guardian Investor Asset Builder Variable Annuity	333-109483
—The Guardian Investor Variable Annuity L Series	333-153839
—The Guardian Investor Variable Annuity B Series	333-153840

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