MAXIMUM FIVE-YEAR 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 if you die 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:

1.   the contract value, less any purchase payment credits subject to reversal
     as indicated in the Purchase Payment section of the contract, as of the
     date we receive due proof of death; or

2.   the total purchase  payments minus a) any purchase  payments made in the 12
     months  prior to the  date of death  and b) any  "adjustments  for  partial
     surrenders"; or

3.   the "maximum five-year anniversary value" immediately preceding the date of
     death, plus subsequent purchase payments made to the contract, minus
     "adjustments for partial surrenders" since the last contract anniversary.

Maximum five-year anniversary value (5-year MAV)

We calculate the 5-year MAV on each fifth rider anniversary through age 80. On
the initial fifth contract anniversary, after the effective date of this rider,
we set the 5-year MAV equal to the greater of your (a) current contract value,
or (b) total purchase payments minus "adjustments for partial surrenders." Every
fifth contract anniversary after that, through age 80, we compare the previous
5-year MAV, adjusted for surrenders and any additional purchase payments since
that anniversary, to the current contract value and we reset the 5-year MAV to
the higher amount. We stop resetting the 5-year MAV after you reach age 81.
However, we continue to add any subsequent purchase payments and subtract
"adjustments for partial surrenders" from the 5-year 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 your death. Due proof of death includes all documents needed to
complete the beneficiary's claim. 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.

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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 reserve the right to adjust charges for this rider after the
tenth rider anniversary. 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 less any Special DCA account. Such charges will only
be deducted from any Special DCA account if insufficient amounts are available
from the fixed account and variable subaccounts.

If the contract is terminated for any reason, 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.

Upon termination of this rider, the "Death Benefit Before the Settlement Date"
provision in the PAYMENTS TO BENEFICIARY section of your annuity contract is
reinstated as the death benefit.

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

ABCD
Secretary



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