Exhibit B.4.4

                    AETNA LIFE INSURANCE AND ANNUITY COMPANY

                               FORM OF ENDORSEMENT





                                Exhibit 99-B.4.4

                    AETNA LIFE INSURANCE AND ANNUITY COMPANY

                               FORM OF ENDORSEMENT

The following changes to the Contract (and Certificate, if applicable) are being
made in order to reflect amendments to the Internal Revenue Code brought about
by the ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001, to the extent
the Contract does not already contain appropriate language:

1.       To the extent allowed by the Plan, this Contract shall accept any
         rollover contribution that is considered a rollover eligible amount in
         accordance with Code Section 402(c)(4) from an eligible retirement plan
         described in Code Section 402(c)(8)(B). If the Contract provides for
         the maintenance of individual Participant accounts, separate
         recordkeeping accounts shall be maintained under the Contract for each
         Participant for the portion of such contribution that would otherwise
         be includible in gross income and the portion of such contribution not
         otherwise includible in income (i.e., the before-tax and after-tax
         portions of such contribution).

2.       If the Contract waives the imposition of surrender charges on
         distributions to individual Participants for separation from service or
         termination of employment, whichever is applicable under the Contract,
         then no such charges will be imposed upon a Participant's severance
         from employment. A "severance from employment" occurs where (i) a
         Participant ceases to be employed by the employer maintaining the Plan,
         and (ii) the distribution resulting from such cessation generates tax
         reporting to the Internal Revenue Service. A transfer of a
         Participant's account balance to another employer's retirement plan,
         other than a rollover or participant-initiated transfer, is not
         considered to result in a severance from employment for this purpose.

This Endorsement shall be effective January 1, 2002. In the event of any
subsequent recodification of the Code Section references contained herein, this
Endorsement shall be construed to refer to the original Code Section as
recodified.

                                        President
                                        Aetna Life Insurance and Annuity Company

EEGTRRA-CORP(01)