GUARANTEED MINIMUM ACCUMULATION BENEFIT RIDER

This rider is made part of the annuity contract to which it is attached. Except
where the rider provides otherwise, it is subject to all of the conditions,
definitions, and limitations of the contract. In some instances you may be able
to purchase another rider after the expiration of the Waiting Period of this
rider. THIS RIDER CANNOT BE TERMINATED EITHER BY YOU OR US PRIOR TO THE BENEFIT
DATE EXCEPT AS DESCRIBED IN THE TERMINATION OF THE RIDER AND GUARANTEED MINIMUM
ACCUMULATION BENEFIT SECTIONS.

This rider requires participation in our asset allocation program. Your initial
asset allocation model is shown under Contract Data.

The additional charge for this rider is described below.

DEFINITIONS

VALUATION DATE

Any normal business day, Monday through Friday, on which the New York Stock
Exchange (NYSE) is open, up to the close of business on the NYSE, which is 4
p.m. Eastern time unless the NYSE closes earlier. At the close of business, the
next valuation date begins.

BENEFIT DATE

This is the first Valuation Date immediately following the expiration of the
Waiting Period.

MINIMUM CONTRACT ACCUMULATION VALUE

If the rider is effective on the contract date, the initial Minimum Contract
Accumulation Value is the amount equal to your initial purchase payment and
purchase payment credit (if applicable). If the rider is effective as of a
contract anniversary, the initial Minimum Contract Accumulation Value is the
contract value on the later of the contract anniversary and the valuation date
we receive your written request to add the rider (if available).

The Minimum Contract Accumulation Value also includes the amount of any purchase
payments and purchase payment credits (if applicable) received within the first
180 days that the rider is effective, and is reduced by any adjustments for
partial surrenders.

ADJUSTMENTS FOR PARTIAL SURRENDERS

The adjustment(s) made for each partial surrender from the contract is equal to
the amount derived from multiplying (a) and (b) where:

(a)  is 1 minus the ratio of the contract value on the date of (but immediately
     after) the partial surrender to the contract value on the date of (but
     immediately prior to) the partial surrender.

(b)  is the Minimum Contract Accumulation Value on the date of (but immediately
     prior to) the partial surrender.

WAITING PERIOD

The Waiting Period for the rider is shown under Contract Data.

GUARANTEED MINIMUM ACCUMULATION BENEFIT

The rider provides a one-time adjustment to your contract value on the Benefit
Date if your contract value on that date is less than the Minimum Contract
Accumulation Value.

If your contract value falls to zero as the result of adverse market performance
or the deduction of fees and/or charges at any time before the Benefit Date, the
contract and all its riders, including this rider, will terminate without value
and no benefits will be paid on account of such termination. Exception: On the
Benefit Date, if you are still living, an amount equal to the Minimum Contract
Accumulation Value on the Valuation Date that your contract value reached zero,
will be paid to you. No further benefits will then be payable from this rider.

If the contract value on the Benefit Date is less than the Minimum Contract
Accumulation Value, the contract value will be increased to equal the Minimum
Contract Accumulation Value. The rider will then terminate and no further
benefits will be payable and no further charges for the rider will be deducted
from your contract value.

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If the contract value on the Benefit Date is equal to or greater than the
Minimum Contract

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Accumulation Value, no benefit will be paid. The rider will then terminate
without paying a benefit and no further charges for the rider will be deducted
from your contract value.

OPERATION OF THE WAITING PERIOD

The Waiting Period starts on the rider effective date. The Waiting Period will
restart whenever you exercise your right to an Elective Step-up. The Elective
Step-up is described below. We also reserve the right to restart the Waiting
Period on the latest contract anniversary whenever a change you make in your
asset allocation model causes the rider charge to increase.

STEP-UP OF THE MINIMUM CONTRACT ACCUMULATION VALUE

AUTOMATIC STEP-UP

On each contract anniversary after the effective date of the rider, the Minimum
Contract Accumulation Value will be the greater of:

(a)  the contract value on that anniversary times the Automatic Step-up
     Percentage shown under Contract Data; or

(b)  the Minimum Contract Accumulation Value immediately prior to this Automatic
     Step-up. This Automatic Step-up of the Minimum Contract Accumulation Value
     will not restart the Waiting Period and will not change the charge for the
     rider.

ELECTIVE STEP-UP

Once each contract year within the thirty days following each contract
anniversary after the effective date of the rider but prior to the Benefit Date,
you may notify us that you wish to exercise the Elective Step-up option. When
you do so, if the contract value on the valuation date we receive your written
request to exercise this option is greater than the Minimum Contract
Accumulation Value on that date, we will increase the Minimum Contract
Accumulation Value to that contract value.

If your Minimum Contract Accumulation Value is increased as a result of this
Elective Step-up, the Waiting Period will restart as of the latest contract
anniversary and we may increase the charge for the rider. Not exercising this
Elective Step-up in subsequent years will not reinstate any prior Waiting
Period. Rather, the Waiting Period under the rider shall always commence from
the later of the rider effective date or the most recent anniversary for which
the Elective Step-up option was exercised.

The Elective Step-up option is not available to anyone other than the original
owner or spouses that continue the contract during the Waiting Period under the
Spousal Continuation provision.

ADDITIONAL PURCHASE PAYMENTS WITH ELECTIVE STEP-UPS

If your Minimum Contract Accumulation Value is increased as a result of this
Elective Step-up, you have 180 days from the latest contract anniversary to make
additional purchase payments. The Minimum Contract Accumulation Value will
include the amount of any additional purchase payments and purchase payment
credits (if applicable) received during this period.

SPOUSAL CONTINUATION

If a spouse chooses to continue the contract during the Waiting Period under the
Spousal Continuation provision, the rider will continue as part of the contract.
Once within the thirty days following spousal continuation, the spouse may
choose to exercise an Elective Step-up. If the contract value on the valuation
date we receive their written request to exercise this option is greater than
the Minimum Contract Accumulation Value on that date, we will increase the
Minimum Contract Accumulation Value to that contract value. Also, the Waiting
Period will restart on the latest contract anniversary and we may increase the
charge for this rider.

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CONTRACT PROVISION MODIFICATIONS

RIDER CHARGE

We deduct the fee for the rider once a year from your contract value on your
contract anniversary. We pro-rate this fee among the subaccounts and the Fixed
Account (if applicable) in the same proportion your interest in each account
bears to your total contract value less amounts in Guarantee Period Accounts
(GPAs) or any Special DCA account. Such charges will only be deducted from GPAs
and any Special DCA account if insufficient amounts are available from the fixed
account and variable subaccounts. We will modify this pro-rated approach to
comply with state regulations where necessary. The fee is calculated by
multiplying the annual rider charge by the greater of the contract value on the
anniversary and the Minimum Contract Accumulation Value on the anniversary.

If you exercise your right to an Elective Step-up and the annual rider charge
changes as a result, the new annual rider charge will be in effect for the
entire contract year.

The annual rider charge associated with your initial asset allocation model
selection is shown under Contract Data. The charge will not change unless you
alter your asset allocation model or exercise the Elective Step-up option when
the price for the rider has increased. The annual rider charge is subject to the
Maximum Annual Rider Charge shown under Contract Data.

If the contract is terminated for any reason or when annuity payments begin
prior to the Benefit Date, we will deduct the fee from the proceeds at that
time, adjusted for the number of calendar days coverage was in place during the
contract year.

PAYMENT LIMITS PROVISION

The rider prohibits additional purchase payments in the period after the first
180 days that the rider is effective and before the expiration of the Waiting
Period, except as described in the Additional Purchase Payments with Elective
Step-ups section.

TERMINATION OF THE RIDER

The rider will terminate on the Benefit Date. This rider cannot be terminated
either by you or us prior to the Benefit Date except under the conditions set
forth below.

The rider will terminate before the Benefit Date without paying a benefit on the
date

  -  you make a full surrender,

  -  annuitization begins, or

  -  the contract terminates as a result of the death benefit being paid.

EFFECTIVE DATE

This rider is effective 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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