Exhibit 8(b)(iv)

                                 AMENDMENT #2 TO
                                 ---------------

                             PARTICIPATION AGREEMENT
                             -----------------------

The  Participation  Agreement  (the  "Agreement"),  dated as of May 1, 2003,  as
amended,  by and among AIM Variable  Insurance  Funds,  a Delaware  trust; A I M
Distributors,  Inc., a Delaware  corporation;  Jefferson National Life Insurance
Company,  a Texas life insurance company and Inviva Securities  Corporation,  is
hereby amended as follows:

      1. The "Separate  Accounts  Utilizing the Funds"  portion of Schedule A of
the Agreement is hereby deleted in its entirety and replaced with the following:

SEPARATE ACCOUNTS UTILIZING THE FUNDS
-------------------------------------

o     Jefferson National Life Annuity Account C
o     Jefferson National Life Annuity Account E
o     Jefferson National Life Annuity Account F
o     Jefferson National Life Annuity Account G
o     Jefferson National Life Annuity Account H
o     Jefferson National Life Annuity Account I
o     Jefferson National Life Annuity Account J
o     Jefferson National Life Annuity Account K
o     Jefferson National Life Account L

      2. The "Contracts  Funded by the Separate  Accounts" portion of Schedule A
of the  Agreement  is hereby  deleted  in its  entirety  and  replaced  with the
following:

CONTRACTS FUNDED BY THE SEPARATE ACCOUNTS
-----------------------------------------

o     22-4025 (Individual)
o     32-4000 (Group)
o     22-4047/32-4003 (Achievement)
o     22-4048/32-4002 (Educator)
o     22-4061
o     22-4056
o     CVIC-2000 or -2001(state specific)
o     CVIC-2004 or -2005(state specific)
o     JNL-2100
o     JNL-2200
o     CVIC-1001 and -1003
o     JNL-22-4061
o     JNL-2000
o     JNL-2004
o     JNL-2300
o     JNL-2300-1
o     JNL-2300-2


                                       1



      3. Effective June 30, 2006, the name of the  Underwriter  has been changed
from Inviva Securities Corporation to Jefferson National Securities Corporation.

All other terms and  provisions of the Agreement not amended herein shall remain
in full force and effect.

Effective date: May 1, 2008


                                   AIM VARIABLE INSURANCE FUNDS

                                   By:
                                          --------------------------------
                                   Name:
                                          --------------------------------
                                   Title:
                                          --------------------------------


                                   A I M DISTRIBUTORS, INC.

                                   By:
                                          --------------------------------
                                   Name:
                                          --------------------------------
                                   Title:
                                          --------------------------------


                                   JEFFERSON NATIONAL LIFE INSURANCE COMPANY

                                   By:
                                          --------------------------------
                                   Name:  Craig A. Hawley
                                   Title: General Counsel & Secretary


                                   JEFFERSON NATIONAL SECURITIES
                                   CORPORATION

                                   By:
                                          --------------------------------
                                   Name:  Craig A. Hawley
                                   Title: President


                                       2