401(a) ANNUITY ENDORSEMENT

For purposes of qualifying this Contract as an investment of a qualified Plan
described under section 401(a) of the Code (the "Plan"), this annuity
endorsement is made part of the Contract to which it is attached. It modifies
certain provisions of this Contract by adding the following provisions. All
Contract provisions apply except as described or modified in this endorsement.
If there is any conflict between Contract or Plan provisions and endorsement
provisions, the endorsement provisions take precedence.

DEFINITIONS

Annuitant

The Annuitant of this Contract shall be the applicable participant under the
Plan.

Beneficiary

The Beneficiary of this Contract shall be the trustee of the trust established
in connection with the Plan, subject to change of ownership rules.

Code

The Internal Revenue Code of 1986, as amended, the regulations thereunder and/or
promulgations of the Internal Revenue Service, as applicable.

Contract

When used in this endorsement, Contract means the annuity contract or annuity
certificate.

Required Beginning Date

Your Required Beginning Date is the April 1 of the calendar year following the
later of the calendar in which the Annuitant attains age 70 1/2 or the calendar
year in which the Annuitant retires from employment with the employer
maintaining the plan.

In the case of an Annuitant who is a 5 percent owner, the term Required
Beginning Date means April 1 of the calendar year following the calendar year in
which the Annuitant attains age 70 1/2.

You and Your

The Contract owner. The Contract owner for this purpose shall be the trustee of
the trust established in connection with the Plan, subject to change of
ownership rules.

OWNERSHIP

Change of Ownership

The benefits under this Contract may not be sold, assigned, discounted, pledged
as collateral for a loan or as security for the performance of an obligation or
for any other purpose to any person other than as may be required or permitted
under Section 401 of the Code. Notwithstanding the foregoing, ownership of this
Contract may be transferred to the Annuitant; or to a qualified successor
trustee; or as otherwise permitted under Section 401 of the Code. This
restriction shall not apply to a "qualified domestic relations order" as defined
in Section 414(p) of the Code.

ANNUITY PAYMENT PLAN PROVISIONS

Change of Settlement Date

You may change the Settlement Date shown for this Contract. Tell us the new date
by written request. In all cases, the latest Settlement Date is the earlier of:

1. The latest of:

(a)  April 1 following the calendar  year in which the Annuitant  attains age 70
     1/2,

(b)  April 1 following  the calendar  year in which the  Annuitant  retires from
     employment with the Plan sponsor, or

(c)  Such other date which satisfies the minimum distribution requirements under
     Section 401(a)(9) of the Code;

or

2. The latest of:

(a)  The Contract anniversary on or preceding the Annuitant's 85th birthday, or

(b)  The 10th Contract anniversary; or

(c)  Such other date as agreed upon by us.

If you select a new Settlement Date, it must be at least 30 days after we
receive your written request at our corporate office.

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Annuity Payment Plans

You can schedule irrevocable annuity payments according to one of the plans (A
through E) described in your Contract, or another plan agreed to by us,
provided:

(i) the plan selected provides for payments that satisfy the required minimum
distribution rules referenced below;

(ii) payments are made in periodic payments at intervals of no longer than 1
year;

(iii) the first required payment must be the payment that is required for one
payment interval. The second payment need not be made until the end of the next
payment interval.

For purposes of this section, required distributions are considered to commence
on the Annuitant's Required Beginning Date, or if applicable, on the date
distributions are required to begin to the Annuitant's surviving spouse.
However, if the Annuitant begins receipt of payments pursuant to an irrevocable
annuity payment plan that meets the requirements of Section 1.401(a)(9)-6T of
the Treasury Regulation, required minimum distributions are considered to
commence on the Annuitant's annuity starting date.

Required Minimum Distributions

Distributions under this Contract must commence no later than April 1 following
the later of the calendar year in which the Annuitant attains age 70 1/2, or the
calendar year in which the Annuitant retires from employment with the Plan
sponsor. Notwithstanding any provision of this Contract to the contrary, the
lifetime distribution of the Contract value shall be made in accordance with the
requirements of Section 401(a)(9) of the Code and the regulations thereunder,
including the minimum distribution incidental benefit requirement of Section
1.401(a)(9)-6T, Q&A-2 of the Treasury Regulation, the provisions of which are
herein incorporated by reference.

Once payments have commenced over a period certain, the period certain will not
be changed even if the period certain is shorter than the maximum permitted.

Distributions must be made in periodic payments at intervals of no longer than
one year. In addition, distributions must either be non-increasing or may
increase only as provided in Section 1.401(a)(9)-6T of the Treasury Regulation.

Distributions Upon Death Of Annuitant

(a) If the Annuitant has commenced receiving irrevocable annuity payments
according to one of the plans (A through E) described in the Contract, upon the
Annuitant's death the remaining portion of the Annuitant's interest will
continue to be distributed under the annuity payment plan chosen.

(b) If the Annuitant has not commenced irrevocable annuity payments according to
one of the plans (A through E) described in the Contract, upon the Annuitant's
death. The Contract value shall be paid in a lump sum to the Beneficiary.

GENERAL PROVISIONS

We shall be under no obligation to determine whether any contribution, deposit,
distribution, or transfer under this Contract complies with the provisions,
terms, and conditions of the Plan or with any applicable law as to the
administration of such Plan.

Endorsement Effective Date

This endorsement is issued as of the contract date of this Contract unless a
different date is shown here.

IDS Life Insurance Company

ABCD
Secretary

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