ROTH INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT
                (Under Section 408A of the Internal Revenue Code)

This endorsement is made a part of the annuity contract to which it is attached,
and the following  provisions apply in lieu of any provisions in the contract to
the  contrary.  The  annuitant  is the same  person as the owner of the  annuity
contract.  The annuitant is  establishing a Roth individual  retirement  annuity
(Roth IRA) under Section 408A to provide for his or her  retirement  and for the
support of his or her beneficiaries after death.

                                    ARTICLE I

Except in the case of a rollover  contribution  described in Section 408A(e),  a
recharacterized   contribution  described  in  Section  408A(d)(6),  or  an  IRA
Conversion  Contribution,  the Company will accept only cash contributions up to
$3,000 per year for tax years 2002  through  2004.  That  contribution  limit is
increased  to $4,000  for tax year 2005  through  2007 and  $5,000  for 2008 and
thereafter.  For  annuitants  who have reached the age of 50 before the close of
the tax year,  the  contribution  limit is  increased to $3,500 per year for tax
years 2002 through 2004,  $4,500 for 2005,  $5,000 for 2006 and 2007, and $6,000
for 2008 and  thereafter.  For tax years  after 2008,  the above  limits will be
increased to reflect a cost-of-living adjustment, if any.

                                   ARTICLE II

1.   The  contribution  limit described in Article I is gradually  reduced to $0
     for  higher  income  annuitants.   For  a  single  annuitant,   the  annual
     contribution  is phased out between  adjusted gross income (AGI) of $95,000
     and  $110,000;  for a married  annuitant  filing  jointly,  between  AGI of
     $150,000  and  $160,000;  and for a married  annuitant  filing  separately,
     between AGI of $0 and  $10,000.  In the case of a  conversion,  the Company
     will  not  accept  IRA  Conversion  Contributions  in a  tax  year  if  the
     annuitant's AGI for the tax year the funds were  distributed from the other
     IRA exceeds  $100,000 or if the  annuitant  is married and files a separate
     return. Adjusted gross income is defined in Section 408A(c)(3) and does not
     include IRA Conversion Contributions.

2.   In the case of a joint return,  the AGI limits in the  preceding  paragraph
     apply to the combined AGI of the annuitant and his or her spouse.

                                   ARTICLE III

The annuitant's interest in the contract is nonforfeitable and nontransferable.

                                   ARTICLE IV

1.   The contract does not require fixed contributions.

2.   Any dividends  (refund of  contributions  other than those  attributable to
     excess  contributions)  arising under the contract will be applied  (before
     the close of the  calendar  year  following  the year of the  dividend)  as
     contributions toward the contract.

                                    ARTICLE V

1.   If the annuitant dies before his or her entire  interest in the contract is
     distributed to him or her and the annuitant's  surviving  spouse is not the
     designated  beneficiary,  the  remaining  interest in the contract  will be
     distributed  in  accordance  with (a) below or, if  elected or there is not
     designated beneficiary, in accordance with (b) below:

     (a)  The remaining  interest in the contract will be distributed,  starting
          by the end of the calendar year following the year of the  annuitant's
          death, over the designated beneficiary's remaining life expectancy, or
          a period no longer than such remaining life expectancy,  as determined
          in the year following the death of the annuitant.  Life  expectancy is
          determined  using  the  single  life  table  in  Regulations   Section
          1.401(a)(9)-9.


S40342                              1


     (b)  The remaining  interest in the contact will be  distributed by the end
          of  the  calendar  year  containing  the  fifth   anniversary  of  the
          annuitant's death.

2.   If the annuitant's  surviving  spouse is the designated  beneficiary,  such
     spouse will then be treated as the annuitant.

                                   ARTICLE VI

1.   The annuitant agrees to provide the Company with all information  necessary
     to prepare any  reports  required  by  Sections  408(i) and  408A(d)(3)(E),
     Regulations  Sections 1.408-5 and 1.408-6,  or other guidance  published by
     the Internal Revenue Service (IRS).

2.   The  Company  agrees  to  submit  to the  IRS  and  annuitant  the  reports
     prescribed by the IRS.

                                   ARTICLE VII

Notwithstanding  any other  articles,  which may be added or  incorporated,  the
provisions of Articles I through VI and this sentence will be  controlling.  Any
additional articles inconsistent with Section 408A, the related regulations,  or
other published guidance will be invalid.

                                  ARTICLE VIII

This  endorsement  will be amended as necessary to comply with the provisions of
the  Code,  the  related  regulations,   and  other  published  guidance.  Other
amendments may be made with the consent of the persons whose  signatures  appear
on the contract.

In all other  respects,  the provision,  conditions,  exceptions and limitations
contained  in  the  annuity   contract  remain   unchanged  and  apply  to  this
endorsement.


          ALLIANZ LIFE INSURANCE COMPANY OF NORTH AMERICA

          /s/ Wayne A. Robinson           /s/ Douglas P. Reynolds
          Wayne A. Robinson                Douglas P. Reynolds
           Secretary                           President

S40342                              2