SEPARATE ACCT NO 49 OF THE EQUIT LIFE ASSU SOCI OF THE U S, 485APOS, 1998-05-22

SEPARATE ACCT NO 49 OF THE EQUIT LIFE ASSU SOCI OF THE U S
485APOS, 1998-05-22

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Registration No. 333-05593
Registration No. 811-07659
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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

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FORM N-4

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 [ ]

Pre-Effective Amendment No. [ ]

Post-Effective Amendment No. 6 [X]

AND/OR

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 [ ]

Amendment No. 12 [X]

(Check appropriate box or boxes)

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SEPARATE ACCOUNT No. 49
of
THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES
(Exact Name of Registrant)

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THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES
(Name of Depositor)

1290 Avenue of the Americas, New York, New York 10104
(Address of Depositor's Principal Executive Offices)
Depositor's Telephone Number, including Area Code: (212) 554-1234

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MARY P. BREEN
VICE PRESIDENT AND ASSOCIATE GENERAL COUNSEL
The Equitable Life Assurance Society of the United States
1290 Avenue of the Americas, New York, New York 10104
(Name and Address of Agent for Service)

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Please send copies of all communications to:
PETER E. PANARITES
Freedman, Levy, Kroll & Simonds
1050 Connecticut Avenue, N.W., Suite 825
Washington, D.C. 20036

<PAGE>

Approximate Date of Proposed Public Offering: Continuous

It is proposed that this filing will become effective (check
appropriate box):

[ ] Immediately upon filing pursuant to paragraph (b) of Rule 485

[ ] On ____________ pursuant to paragraph (b) of Rule 485.

[X] 60 days after filing pursuant to paragraph (a)(1) of Rule 485.

[ ] On (date) pursuant to paragraph (a)(1) of Rule 485.

If appropriate, check the following box:

[ ] This post-effective amendment designates a new effective date for
previously filed post-effective amendment.

Title of Securities Being Registered:

Units of interest in Separate Account under variable annuity contracts.

<PAGE>

NOTE

This post-effective Amendment No. 6 ("PEA") to the Form N-4 Registration
Statement No. 333-05593 ("Registration Statement") of The Equitable Life
Assurance Society of the United States and its Separate Account No. 49 is being
filed solely for the purpose of including in the Registration Statement new tax
sheltered annuity supplements ("Supplements"), related exhibits and a Part C
representation. The Supplements relate to the prospectuses dated May 1, 1998
previously filed in the Registration Statement. The PEA does not amend or delete
any other part of the Registration Statement except as specifically noted
herein.

<PAGE>

TAX SHELTERED ANNUITY

SUPPLEMENT TO EQUITABLE ACCUMULATOR(SM)
(IRA, NQ AND QP) PROSPECTUS DATED MAY 1, 1998

COMBINATION VARIABLE AND FIXED DEFERRED ANNUITY CERTIFICATES

Issued By:
The Equitable Life Assurance Society of the United States
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This prospectus supplement describes terms applicable to Equitable Accumulator
Certificates purchased as a Code Section 403(b) tax-sheltered annuity (TSA).
Under Equitable Accumulator TSA Certificates, we will only accept contributions
that are rollover contributions or direct transfers as described below. The
information below adds to or changes the information in the prospectus. Unless
otherwise indicated, all other information included in the prospectus remains
unchanged. Capitalized terms in this supplement have the same meaning as in the
prospectus.

GENERAL TERMS

Under "General Terms" and throughout the prospectus, the definition of the
following terms is changed under TSA Certificates:

ANNUITY ACCOUNT VALUE -- The sum of the amounts in the Investment Options, plus
any amount in a loan reserve account (an amount we will establish as security
for the repayment of your loan).

CASH VALUE -- The Annuity Account Value minus any outstanding loan balance, and
less any withdrawal charges.

PARTICIPANT/EMPLOYEE -- A current or former participant under a TSA plan of an
eligible employer.

AVAILABILITY OF CERTIFICATES

Equitable Accumulator TSA Certificates are available for purchase by current or
former employees of public schools, higher education institutions, and nonprofit
tax exempt organizations under Code Section 501(c)(3). TSA Certificates are
available for Annuitant issue ages 20 through 78.

Equitable Accumulator TSA Certificates may not currently be available in your
state. Your registered representative can provide information about state
availability or you may contact our Processing Office.

OWNER AND ANNUITANT

Each employee is the Certificate Owner and must also be the Annuitant. A
Successor Owner/Annuitant is not permitted. As in the prospectus, throughout
this supplement, "you" and "your" refers to the Certificate Owner.

- --------------------------------------------------------------------------------
Copyright 1998 The Equitable Life Assurance Society of the United States,
New York, New York 10104.
All rights reserved.
Accumulator is a service mark and Income Manager
is a registered service mark of
The Equitable Life Assurance Society of the United States.

SUPPLEMENT DATED , 1998

PROS 1A SUPP2 (5/98)

<PAGE>

CONTRIBUTIONS TO TSAS

An initial rollover or direct transfer contribution of at least $5,000 is
required to put a TSA Certificate into effect. Subsequent rollover or direct
transfer contributions in an amount of at least $1,000 may be made at any time
until you attain age 79.

Contributions to your TSA Certificate may be made in the form of (i) a rollover
from another TSA contract or arrangement that meets the requirements of Section
403(b) of the Code, or (ii) a direct transfer of assets ("direct transfer"), in
full or partially, from another contract or arrangement that meets the
requirements of Section 403(b) of the Code directly to an Equitable Accumulator
TSA Certificate, by means of IRS Revenue Ruling 90-24. A transfer form
acceptable to us will be required.

If you make a direct transfer as described in (ii) above, you must tell us the
portion, if any, of the transferred funds which, under Federal tax law, are (a)
exempt from withdrawal restrictions, and (b) eligible for delayed distribution.
See "Distributions from TSAs" and "Minimum Distributions" under "Federal Tax and
ERISA Matters" below. If you do not tell us, then we will treat all such amounts
as being subject to applicable tax restrictions. If your employer's plan is
subject to the Employee Retirement Income Security Act of 1974 (ERISA), you may
be required to obtain your employer's authorization before funds are transferred
to this TSA Certificate.

GUARANTEED MINIMUM INCOME BENEFIT

Under Equitable Accumulator TSA Certificates, the Guaranteed Minimum Income
Benefit may be exercised, on Contract Date anniversaries as indicated under
"Guaranteed Minimum Income Benefit" in Part 4 of the prospectus, only after the
Certificate Owner converts such TSA Certificate in a direct rollover to a
Traditional IRA Certificate according to our rules at the time of change. The
rollover to a Traditional IRA Certificate may only occur when the Annuitant will
no longer be a Participant/Employee in the TSA plan.

ANNUITY BENEFITS AND PAYOUT ANNUITY OPTIONS

The only annuity benefits which are available under TSA Certificates are the
Life Annuity 10 Year Period Certain, or a Joint and Survivor Life Annuity 10
Year Period Certain. Income Manager(R) payout annuity options are available only
after the TSA Certificate is rolled over into a Traditional IRA Certificate. See
"Guaranteed Minimum Income Benefit" above and "Annuity Benefits and Payout
Annuity Options" in Part 5 of the prospectus.

WITHDRAWAL OPTIONS

Under certain TSAs, if you are married at the time you request a withdrawal (as
described under "Withdrawal Options" in Part 5 of the prospectus), spousal
consent is required before taking a withdrawal from your TSA Certificate. See
"Spousal Consent" below.

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LOANS

The loan provision is not currently available under Equitable Accumulator TSA
Certificates, but is expected to become available in early 1999. The following
is provided for your general information concerning the operation of the loan
provision and the effect of a loan on your Certificate's values once the loan
provision becomes available under your TSA Certificate.

Loans under TSA Certificates are restricted by the rules of the Code, and where
applicable, ERISA. In addition, ERISA rules apply to loans under individual TSA
Certificates where the TSA plan is subject to Title I of ERISA. Loans are not
available under TSA Certificates when the Minimum Distribution Withdrawals
option is in effect. See "Minimum Distribution Withdrawals" in Part 5 of the
prospectus and "Minimum Distributions" below.

When available, you can request a loan by submitting a properly completed loan
request form that will be available from your registered representative or from
our Processing Office. You should read the terms and conditions of the loan
request form carefully and consult with your tax adviser before taking out a
loan. Under TSA Certificates subject to ERISA, the written consent of your
spouse will be required before a loan can be made. Further details of the loan
provision are provided in your Certificate. Also, see "Federal Tax and ERISA
Matters" below for general rules applicable to loans.

Under Equitable Accumulator TSA Certificates, only one outstanding loan at a
time will be permitted. The minimum loan amount will be $1,000 and the maximum
amount will be $50,000 or, if less, 50% of the Annuity Account Value, subject to
any limits under the Code. The term of a TSA loan is five years unless the loan
is used to acquire your primary residence. The limit for loans used to purchase
your primary residence is 10 years under Equitable Accumulator TSA Certificates.
The loan term under TSA Certificates may not extend beyond the earliest of; (1)
election and commencement of annuity benefits, (2) the date of termination of
the Certificate, and (3) the date a death benefit is paid.

During the period a loan balance is outstanding, interest will accrue daily at a
rate we set ("loan interest rate"). The rate will be equal to the Moody's
Corporate Bond Yield Averages for the calendar month ending two months before
the day of the calendar quarter in which the rate is determined.

A loan will not be treated as a taxable distribution when made to the extent
that it conforms to the limits under the Code. If the loan fails to qualify
under Code limits, or if interest and principal are not repaid when due, or, in
some instances, if service with the employer terminates, the amount borrowed and
not yet repaid may be treated as a taxable distribution.

EFFECTS OF LOANS ON YOUR CERTIFICATE BENEFITS

Guaranteed Minimum Death Benefit

If there is a loan outstanding as of the date of the Annuitant's death, the
death benefit payable will be reduced by the amount of the outstanding loan and
accrued interest.

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While a loan is outstanding, your Guaranteed Minimum Death Benefit (if based on
the 6% Roll Up to Age 80 benefit) will be credited with interest at 6% (4% for
amounts in the Alliance Money Market Fund except as indicated in the prospectus,
the Guarantee Periods, and the loan reserve account) on each Contract Date
anniversary through the Annuitant's age 80 (or at the Annuitant's death, if
earlier), and 0% thereafter, and will be adjusted for any loan repayments,
subsequent contributions and withdrawals. See "Death Benefit" in Part 4 of the
prospectus.

Guaranteed Minimum Income Benefit

While a loan is outstanding your Guaranteed Minimum Income Benefit benefit base
will be credited with interest at 6% (4% for amounts in the Alliance Money
Market Fund except as indicated in the prospectus, the Guarantee Periods, and
the loan reserve account), on each Contract Date anniversary through the
Annuitant's age 80, and 0% thereafter, and will be adjusted for any loan
repayments, subsequent contributions and withdrawals. The Guaranteed Minimum
Income Benefit benefit base will be reduced by any outstanding loan balance and
any withdrawal charge remaining on the Transaction Date that you exercise your
Guaranteed Minimum Income Benefit. See "Guaranteed Minimum Income Benefit
Benefit Base" in Part 5 of the prospectus.

Withdrawal Options

While a loan is outstanding, you may not elect Systematic Withdrawals,
Substantially Equal Payment Withdrawals or Minimum Distribution Withdrawals.
Only Lump Sum Withdrawals will be permitted and the amount to be withdrawn will
be limited such that the Cash Value remaining after the withdrawal must equal at
least 10% of the outstanding loan balance. See "Withdrawal Options" in Part 5 of
the prospectus.

SPOUSAL CONSENT

In the case of certain TSAs, if you are married at the time that a loan,
withdrawal, or other distribution is requested under the Certificate, spousal
consent is required as provided below. In addition, the beneficiary must be your
spouse, unless your spouse consents in writing to the designation of another
beneficiary. See "Spousal Consent Rules" under "Federal Tax and ERISA Matters"
below.

Your spouse's written consent must be witnessed by a representative of the TSA
plan or a notary and must be given on a form acceptable to your employer and to
Equitable, in accordance with the plan and ERISA, prior to any withdrawal, loan
or other distribution, unless you can prove to the satisfaction of your employer
and Equitable, that you have no spouse or that you cannot locate your spouse.

ASSIGNMENTS

TSA Certificates are not assignable or transferable except through surrender to
us.

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FEDERAL TAX AND ERISA MATTERS

General

An employer eligible to maintain a TSA plan (also referred to as a "403(b)"
plan, program, or arrangement) for its employees ("participants") may make
contributions to an annuity contract purchased for the benefit of the employee.
These annuity contributions, if properly made, will not be treated as currently
taxable compensation to you. Moreover, you will not be taxed on the earnings in
the annuity until distributions are taken.

Two different types of employers are eligible to maintain 403(b) plans: (1)
public schools and (2) specified tax-exempt organizations under Section
501(c)(3) of the Code.

CONTRIBUTIONS TO TSAS

Individuals may make three different types of contributions to purchase a TSA:
(1) ) "rollover" contributions from other TSAs or under certain circumstances,
IRAs, (2) ) direct transfers from other TSAs, or (3) "employer-remitted
contributions" which may be pure employee salary reduction contributions or pure
employer defined contributions or a combination of salary reduction and employer
contributions. Because only rollover or direct transfer contributions are
permitted under the Equitable Accumulator TSA Certificates, the discussion below
of employer-remitted contributions to TSAs is limited. The discussion is
provided only for purposes of describing restrictions on distribution of funds
rolled over or transferred, which may include employer-remitted contributions
made under prior contracts. See "Distributions from TSAs" below.

Rollover or Direct Transfer Contributions

Rollover contributions may be made to your Equitable Accumulator TSA Certificate
from TSAs under Section 403(b) of the Code. A rollover contribution occurs when
an employee has a distributable event as a result of (1) termination of
employment, (2) death, (3) disability, (4) retirement, or (5) a permitted
in-service withdrawal whether made payable to the employee or to the issuer of
the new funding vehicle, and the funds are rolled over into a TSA plan. With
appropriate written documentation satisfactory to us, we will accept rollover
contributions from "conduit IRAs" for TSA funds. See "Rollovers and Transfers"
under "Traditional Individual Retirement Annuities (Traditional IRAs)" in Part 8
of the prospectus.

We will also accept direct transfers of TSA funds pursuant to Revenue Ruling
90-24 provided you provide us with acceptable written documentation as to the
source of the funds. A transfer occurs when changing the funding vehicle, even
if there is no distributable event. A Revenue Ruling 90-24 transfer will not be
treated as such if the recipient contract does not have provisions at least as
restrictive as the source contract. Under a direct transfer, the individual
participant is not involved in the receipt of the distribution.

See "Tax-Deferred Rollovers and Direct Transfers" under "Distributions from
TSAs" below for a further discussion of rollovers and direct transfers.

Employer-Remitted Contributions

Employer-remitted contributions to TSAs made through the employer's payroll are
subject to annual limits. (Tax-free transfer or tax-deferred rollover
contributions from another 403(b) arrangement are not subject to these annual
contribution limits.) Commonly, some or all of the contributions made to a TSA
are made under a salary reduction agreement between the employee and the
employer. These contributions are called "salary reduction" or "elective
deferral" contributions. However, a TSA can also

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be wholly or partially funded through nonelective employer contributions or
after-tax employee contributions. Amounts attributable to salary reduction
contributions to TSAs are generally subject to withdrawal restrictions. Also,
all contributions invested in a 403(b)(7) custodial account are subject to
withdrawal restrictions discussed below.

DISTRIBUTIONS FROM TSAS

Withdrawal Restrictions

If you have established your TSA through a direct transfer pursuant to Revenue
Ruling 90-24 (as opposed to a rollover from another TSA) restrictions may apply
to all or a portion of your TSA Certificate. Distributions of these restricted
amounts generally may be made only (1) if you attain age 59 1/2, (2) if you die
or become disabled, (3) if you separate from service with the employer that
provided the funds for the TSA or (4) on account of financial hardship. Hardship
withdrawals may be limited. If any portion of the funds directly transferred to
your TSA Certificate is attributable to amounts that were invested in a
403(b)(7) custodial account, all such amounts, including earnings, are subject
to withdrawal restrictions. With respect to the portion of the funds that were
never invested in a 403(b)(7) custodial account, these restrictions apply to the
salary reduction (elective deferral) contributions you made and any earnings
thereon. These restrictions do not apply to the amount directly transferred to
your TSA Certificate which represents your December 31, 1988 account balance
attributable to salary reduction contributions and earnings. To take advantage
of this grandfathering you must properly notify us in writing at our Processing
Office of your December 31, 1988 account balance if you have qualifying amounts
transferred to your TSA Certificate.

Tax Treatment of Distributions

Amounts held under TSAs are generally not subject to Federal income tax until
benefits are distributed. Distributions include withdrawals from the TSA
Certificate and annuity payments from the TSA Certificate. Death benefits paid
to a beneficiary are also taxable distributions. Unless an exception applies,
amounts distributed from TSAs are includable in gross income as ordinary income.
Distributions from TSAs may be subject to 20% Federal income tax withholding.
See "Federal and State Income Tax Withholding and Information Reporting" below.
In addition, TSA distributions may be subject to additional tax penalties. For
information regarding tax penalties which may apply, see "Penalty Tax on
Premature Distributions" and "Tax Penalties for Insufficient Distributions"
later in this section.

If you have made after-tax contributions, for example, you will have a tax basis
in the TSA Certificate which may be recovered. On a total surrender, the amount
received in excess of the basis is taxable. Equitable will report the total
amount of the distribution. It is your responsibility to determine how much of
the distribution is taxable. The amount of any partial distribution from a TSA
prior to the annuity starting date is generally taxable, except to the extent
that the distribution is treated as a withdrawal of after-tax contributions.
Distributions are normally treated as pro rata withdrawals of after-tax
contributions and earnings on those contributions.

If an annuity benefit option is elected, any basis will be recovered as each
payment is received by dividing the investment in the contract by an expected
return determined under an IRS table prescribed for qualified annuities. The
amount of each payment not excluded from income under this exclusion ratio is
fully taxable. The full amount of the payments received after the cost basis of
the annuity is recovered is fully taxable. If you (and your beneficiary under a
joint and survivor annuity) die prior to recovering the full cost basis of the
annuity, a deduction is allowed on your (or your beneficiary's) final tax
return.

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Death Benefit

Distributions made on account of your death in a TSA are generally given the
same tax treatment you would have received had distributions been made to you.
In some instances, distributions from a TSA made to your surviving spouse may be
rolled over to a traditional individual retirement arrangement on a tax-deferred
basis. See "Tax-Deferred Rollovers and Direct Transfers," below and
"Contributions to Traditional IRAs" under "Traditional Individual Retirement
Annuities (Traditional IRAs)" in Part 8 of the prospectus.

Loans

Loans may be made from a TSA unless restricted by the employer under a plan
subject to ERISA. Loans are generally not treated as a taxable distribution,
except under the following circumstances. If the amount of the loan exceeds
permissible limits under the Code when made, the amount of the excess is treated
(solely for tax purposes) as a taxable distribution. Additionally, if the loan
is not repaid at least quarterly, amortizing interest and principal, the amount
not repaid when due will be treated as a taxable distribution. Under Proposed
Treasury Regulations the entire unpaid balance of the loan is includable in
income in the year of the default. See "Loans" above and "Certain Rules
Applicable to Plan Loans" below.

Tax-Deferred Rollovers and Direct Transfers

Any distribution from a TSA which is an "eligible rollover distribution" may be
rolled over into another eligible retirement plan, either as a direct rollover
or a rollover within 60 days of receiving the distribution. To the extent a
distribution is rolled over, it remains tax deferred.

A distribution from a TSA may be rolled over to another TSA or traditional
individual retirement arrangement. Death benefits received by a spousal
beneficiary may only be rolled over to a Traditional IRA.

The taxable portion of most distributions will be eligible for rollover, except
as specifically excluded under the Code. Distributions which cannot be rolled
over generally include periodic payments for life or for a period of 10 years or
more, and minimum distributions required under Section 401(a)(9) of the Code
(discussed below). Eligible rollover distributions are discussed in greater
detail under "Federal and State Income Tax Withholding and Information
Reporting" below.

Direct transfers of TSA funds from one TSA to another pursuant to Revenue Ruling
90-24 are not distributions.

Minimum Distributions

The minimum distribution rules mandate that TSA participants start taking annual
distributions from their retirement plans by a required date. When minimum
distributions must begin depends on, among other things, your age and retirement
status. The distribution requirements are designed to provide for distribution
of your interest in the TSA plan over your life expectancy. Whether the correct
amount has been distributed is calculated on a year-by-year basis; there are no
provisions to allow amounts taken in excess of the required amount to be carried
over or carried back and credited to other years.

Generally, you must take the first required minimum distribution with respect to
the calendar year in which you turn age 70 1/2. Exceptions which may permit you
to delay commencement of required minimum distributions are noted in the next
paragraphs. You have the choice to take the first required minimum distribution
during the calendar year you turn age 70 1/2, or to delay taking it until the
three-month (January 1 - April 1) period in the next calendar year.
(Distributions must commence no later than

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the "Required Beginning Date," which is the April 1st of the calendar year
following the calendar year in which you turn age 70 1/2 unless an exception
applies). If you choose to delay taking the first annual minimum distribution,
then you will have to take two minimum distributions in that year - the delayed
one for the first year and the one actually for that year. Once minimum
distributions begin, they must be made at some time every year.

You may be entitled to delay commencement of required minimum distributions for
all or part of your account balance until after age 70 1/2. Consult your tax
adviser to determine whether you may qualify for these exceptions. These
exceptions apply to the following individuals:

o For TSA participants who have not retired from service with the employer
sponsoring the TSA arrangement in question by the calendar year the
participant turns age 70 1/2, the Required Beginning Date for minimum
distributions is extended to April 1 following the calendar year of such
retirement. TSA plan participants may also delay commencement to age 75 of
the portion of their Annuity Account Value attributable to their December
31, 1986 TSA account balance, even if retired at age 70 1/2. (If you have
already transferred amounts from another insurer's TSA to your Equitable
Accumulator TSA, you must tell us at the time of the transfer the amount of
your December 31, 1986 account balance to take advantage of this exception.)

There are two general ways to take minimum distributions -- "account based" or
"annuity based" -- and there are a number of distribution options in both of
these categories. These choices are intended to give you a great deal of
flexibility to provide for yourself and your family.

You should discuss with your tax adviser which minimum distribution options are
best for your own personal situation. Individuals who are participants in more
than one tax-favored retirement plan may be able to choose different
distribution options for each plan.

Generally, the minimum distribution must be calculated annually for, and taken
from, each tax qualified retirement plan and TSA. Distributions in excess of the
amount required in any year from a qualified plan, for example, will not satisfy
the required amount for a TSA in which you also participate. In Notice 88-38,
the IRS indicated that an individual maintaining more than one Code Section
403(b) arrangement may choose to take the annual required minimum distribution
for all TSAs from any one or more TSAs the individual maintains, as long as the
required distribution is calculated separately for each TSA and all other
minimum distribution amounts are added together.

An account-based minimum distribution method may be a lump sum payment, or a
periodic withdrawal made over a period which does not extend beyond your life
expectancy or the joint life expectancies of you and a designated beneficiary.
In the alternative, you could meet the minimum distribution requirements by
applying the Annuity Account Value to an annuity over your life or the joint
lives of you and a designated beneficiary, or for a period certain not extending
beyond applicable life expectancies.

If you die before the Required Beginning Date or before distributions in the
form of an annuity begin, distributions of the entire interest under the TSA
Certificate must be completed within five years after your death, unless
payments to a designated beneficiary begin within one year of your death and are
made over the beneficiary's life or over a period certain which does not extend
beyond the beneficiary's life expectancy. If your surviving spouse is the
designated beneficiary, your spouse may delay the commencement of such payments
up until you would have attained age 70 1/2. In the alternative, such spouse can
roll over the death benefit to a Traditional IRA. See "Tax-Deferred Rollovers
and Direct Transfers" above. If you die after the Required Beginning Date or
after distributions in the form of an

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annuity have begun, payments after your death must continue to be made at least
as rapidly as the payments made before your death.

SPOUSAL CONSENT RULES

In the case of certain TSAs, if you are married at the time a loan, withdrawal,
or other distribution is requested under the TSA Certificate, spousal consent is
required. In addition, unless you elect otherwise with the written consent of
your spouse, the retirement benefits payable under the plan must be paid in the
form of a "qualified joint and survivor annuity" (QJSA). A QJSA is an annuity
payable for the life of the Annuitant with a survivor annuity for the life of
the spouse in an amount which is not less than one-half of the amount payable to
the Annuitant during his or her lifetime. In addition, if you are married, the
beneficiary must be your spouse, unless your spouse consents in writing to the
designation of another beneficiary.

If you are married and you die before annuity payments have begun, payments will
be made to your surviving spouse in the form of a life annuity unless at the
time of your death there was a contrary election made. However, your surviving
spouse may elect before payments are to commence, to have payments made in any
form permitted under the terms of the TSA Certificate and the TSA plan.

PENALTY TAX ON PREMATURE DISTRIBUTIONS

The taxable portion of distributions from a TSA will be subject to a 10% penalty
tax unless the distribution is made (1) on or after your death, (2) because you
have become disabled, (3) on or after the date when you reach age 59 1/2, (4) if
you separate from service and elect a payout over your life expectancy (or the
life expectancy of your spouse under a joint and survivor annuity form), (5) on
or after the date you attain age 55 if you are separated from service, or (6) to
pay certain extraordinary medical expenses.

TAX PENALTY FOR INSUFFICIENT DISTRIBUTIONS

Failure to make Minimum Distributions discussed above may cause the
disqualification of the TSA. Disqualification may result in current taxation of
your entire benefit. In addition, a 50% penalty tax is imposed on the difference
between the required distribution amount and the amount actually distributed, if
any.

It is your responsibility as the Certificate Owner to see that the minimum
distributions are made with respect to your TSA Certificate. We do not
automatically make distributions from a TSA Certificate before the Annuity
Commencement Date unless a request has been made. We will notify you during the
year when our records show that you will attain age 70 1/2. If you do not select
a method of distribution, we will assume you are taking your minimum
distribution from another TSA that you maintain. You should consult your tax
adviser concerning these rules and their proper application to your situation.
See "Minimum Distributions" above.

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FEDERAL AND STATE INCOME TAX WITHHOLDING AND INFORMATION REPORTING

Equitable Life is required to withhold Federal income tax on the taxable portion
of TSA payments. The rate of withholding will depend on the type of distribution
and, in certain cases, the amount of the distribution. Unless the plan is an
"eligible rollover distribution" from a TSA, the recipient generally may not
elect to be subject to income tax withholding. Compare "Elective Withholding"
and "Mandatory Withholding from TSAs" below.

Certain states have indicated that pension and annuity withholding will apply to
payments made to residents. Generally, an election out of Federal withholding
will also be considered an election out of state withholding. In some states, a
recipient may elect out of state withholding, even if Federal withholding
applies. It is not clear whether such states may require mandatory withholding
with respect to eligible rollover distributions (described below). Contact your
tax adviser to see how state income tax withholding may apply to your payment.

Special withholding rules apply to foreign recipients and United States citizens
residing outside the United States. See your tax adviser if you may be affected
by such rules. Withholding may also apply to taxable amounts paid under a 10-day
free look cancellation.

Elective Withholding

Requests not to withhold Federal income tax must be made in writing prior to
receiving benefits under the TSA Certificate. The Processing Office will provide
forms for this purpose. No election out of withholding is valid unless the
recipient provides us with the correct taxpayer identification number and a
United States residence address.

If a recipient does not have sufficient income tax withheld or does not make
sufficient estimated income tax payments, the recipient may incur penalties
under the estimated income tax rules. Recipients should consult their tax
advisers to determine whether they should elect out of withholding.

Periodic payments are generally subject to wage-bracket type withholding (as if
such payments were wages by an employer to an employee) unless the recipient
elects no withholding. If a recipient does not elect out of withholding or does
not specify the number of withholding exemptions, withholding will generally be
made as if the recipient is married and claiming three withholding exemptions.
There is an annual threshold of taxable income from periodic payments which is
exempt from withholding based on this assumption. For 1998, a recipient of
periodic payments (e.g., monthly or annual payments are not "eligible rollover
distributions") which total less than $14,400 taxable amount will generally be
exempt from Federal income tax withholding, unless the recipient specifies a
different choice of withholding exemption. If a recipient fails to provide a
correct Taxpayer Identification Number, withholding is made as if the recipient
is single with no exemptions.

A recipient of a partial or total non-periodic distribution (other than
"eligible rollover distributions" discussed below) will generally be subject to
withholding at a flat 10% rate. A recipient who provides a United States
residence address and a correct Taxpayer Identification Number will generally be
permitted not to have tax withheld.

All recipients receiving periodic and non-periodic payments will be further
notified of the withholding requirements and of their right, if any, to make
withholding elections.

10
<PAGE>

Mandatory Withholding from TSAs

All "eligible rollover distributions" are subject to mandatory Federal income
tax withholding of 20% unless you elect to have the distribution directly rolled
over to a qualified plan or individual retirement arrangement. The following are
not eligible rollover distributions subject to mandatory 20% withholding:

o any distribution to the extent that the distribution is a "required minimum
distribution" under Section 401(a)(9) of the Code;

o any distribution which is one of a series of substantially equal periodic
payments made not less frequently than annually (1) for your life (or life
expectancy) or the joint lives (or joint life expectancies) of you and your
designated beneficiary, or (2) for a specified period of 10 years or more;

o certain corrective distributions under Code Sections 401(k), 401(m) and
402(g);

o loans that are treated as deemed distributions;

o P.S. 58 costs (incurred if the plan provides life insurance protection for
participants); and

o a distribution to a beneficiary other than to your surviving spouse or your
current or former spouse under a qualified domestic relations order.

If a distribution is made to your surviving spouse, or to your current or former
spouse under a qualified domestic relations order, the distribution may be an
eligible rollover distribution, subject to mandatory 20% withholding, unless one
of the exceptions described above applies.

ERISA MATTERS

ERISA rules are designed to save and protect qualified retirement plan assets to
be paid to plan participants when they retire.

Some TSAs may be subject to Title I of ERISA, generally dependent on the level
of employer involvement in the TSA plan, for example, if the employer makes
matching contributions to salary reduction contributions made by employees.

CERTAIN RULES APPLICABLE TO PLAN LOANS

TSA loans are subject to Code limits and may also be subject to the limits of
the applicable plan. Code requirements apply even if the plan is not subject to
ERISA. For example, loans offered by TSAs are subject to the following
conditions:

o The amount of a loan to a participant, when aggregated with all other loans
to the participant from all qualified plans of the employer, cannot exceed
the greater of $10,000 or 50% of the participant's nonforfeitable accrued
benefits, and cannot exceed $50,000 in any event. This $50,000 limit is
reduced by the excess (if any) of the highest outstanding loan balance over
the previous twelve months over the outstanding loan balance of plan loans
on the date the loan was made.

o In general, the term of the loan cannot exceed five years unless the loan is
used to acquire the participant's primary residence. Equitable Accumulator
TSA Certificates have a term limit of 10 years for loans used to acquire the
participant's primary residence.

11
<PAGE>

o All principal and interest must be amortized in substantially level payments
over the term of the loan, with payments being made at least quarterly.

o If the loan does not qualify under the conditions above, the participant
fails to repay the interest or principal when due, or in some instances, if
the participant separates from service or the plan is terminated, the amount
borrowed and not repaid may be treated as a distribution. The participant
may be required to include as ordinary income the unpaid amount due and a
10% penalty tax on premature distributions may apply. The amount of the
unpaid loan balance is reported to the IRS on Form 1099-R as a distribution.

In addition, certain loan rules apply only to loans under ERISA plans:

o For contracts which are subject to ERISA, the trustee or sponsoring employer
is responsible for insuring that any loan meets applicable Department of
Labor (DOL) requirements. It is the responsibility of the plan
administrator, the trustee of a qualified plan and/or the employer, and not
Equitable Life, to properly administer any loan made to plan participants.

o With respect to specific loans made by the plan to a plan participant, the
plan administrator determines the interest rate, the maximum term consistent
with Equitable Accumulator TSA Processing and all other terms and conditions
of the loan.

o Only 50% of the participant's vested account balance may serve as security
for a loan. To the extent that a participant borrows an amount which should
be secured by more than 50% of the participant's vested account balance, it
is the responsibility of the trustee or plan administrator to obtain the
additional security.

o Each new or renewed loan must bear a reasonable rate of interest
commensurate with the interest rates charged by persons in the business of
lending money for loans that would be made under similar circumstances.

o Loans must be available to all plan participants, former participants (or
death beneficiaries of participants) who still have account balances under
the plan, and alternate payees on a reasonably equivalent basis.

o Plans subject to ERISA provide that the participant's spouse must consent in
writing to the loan.

CERTAIN RULES APPLICABLE TO PLANS DESIGNED TO COMPLY WITH SECTION 404(C) OF
ERISA

Section 404(c) of ERISA, and the related DOL regulations, provide that if a plan
participant or beneficiary exercises control over the assets in his or her plan
account, plan fiduciaries will not be liable for any loss that is the direct and
necessary result of the plan participant's or beneficiary's exercise of control.
As a result, if the plan complies with Section 404(c) and the DOL regulation
thereunder, the plan participant can make and is responsible for the results of
his or her own investment decisions.

Section 404(c) plans must provide, among other things, that a broad range of
investments choices are available to plan participants and beneficiaries and
must provide such plan participants and beneficiaries with enough information to
make informed investment decisions. Compliance with the Section 404(c)
regulation is completely voluntary by the plan sponsor, and the plan sponsor may
choose not to comply with Section 404(c).

12
<PAGE>

The Equitable Accumulator TSA program provides the broad range of investment
choices and information needed in order to meet the requirements of the Section
404(c) regulation. If the plan is intended to be a Section 404(c) plan, it is,
however, the plan sponsor's responsibility to see that the requirements of the
DOL regulation are met. Equitable Life and its representatives shall not be
responsible if a plan fails to meet the requirements of Section 404(c).

<PAGE>

TAX SHELTERED ANNUITY

SUPPLEMENT TO EQUITABLE ACCUMULATOR(SM)
(IRA, NQ AND QP) PROSPECTUS DATED MAY 1, 1998

COMBINATION VARIABLE AND FIXED DEFERRED ANNUITY CERTIFICATES

Issued By:
The Equitable Life Assurance Society of the United States
- --------------------------------------------------------------------------------

GENERAL TERMS

Under "General Terms" and throughout the prospectus, the definition of the
following terms is changed under TSA Certificates:

ANNUITY ACCOUNT VALUE -- The sum of the amounts in the Investment Options, plus
any amount in a loan reserve account (an amount we will establish as security
for the repayment of your loan).

CASH VALUE -- The Annuity Account Value minus any outstanding loan balance, and
less any withdrawal charges.

PARTICIPANT/EMPLOYEE -- A current or former participant under a TSA plan of an
eligible employer.

AVAILABILITY OF CERTIFICATES

OWNER AND ANNUITANT

- --------------------------------------------------------------------------------
Copyright 1998 The Equitable Life Assurance Society of the United States,
New York, New York 10104. All rights reserved. Accumulator is a
service mark and Income Manager is a registered service mark of
The Equitable Life Assurance Society of the United States.

SUPPLEMENT DATED , 1998

PROS 1AML SUPP2 (5/98)

<PAGE>

CONTRIBUTIONS TO TSAS

GUARANTEED MINIMUM INCOME BENEFIT

Under Equitable Accumulator TSA Certificates, the Guaranteed Minimum Income
Benefit may be exercised, on Contract Date anniversaries as indicated under
"Guaranteed Minimum Income Benefit" in Part 3 of the prospectus, only after the
Certificate Owner converts such TSA Certificate in a direct rollover to a
Traditional IRA Certificate according to our rules at the time of change. The
rollover to a Traditional IRA Certificate may only occur when the Annuitant will
no longer be a Participant/Employee in the TSA plan.

ANNUITY BENEFITS AND PAYOUT ANNUITY OPTIONS

WITHDRAWAL OPTIONS

Under certain TSAs, if you are married at the time you request a withdrawal (as
described under "Withdrawal Options" in Part 4 of the prospectus), spousal
consent is required before taking a withdrawal from your TSA Certificate. See
"Spousal Consent" below.

2
<PAGE>

LOANS

Loans under TSA Certificates are restricted by the rules of the Code, and where
applicable, ERISA. In addition, ERISA rules apply to loans under individual TSA
Certificates where the TSA plan is subject to Title I of ERISA. Loans are not
available under TSA Certificates when the Minimum Distribution Withdrawals
option is in effect. See "Minimum Distribution Withdrawals" in Part 4 of the
prospectus and "Minimum Distributions" below.

EFFECTS OF LOANS ON YOUR CERTIFICATE BENEFITS

Guaranteed Minimum Death Benefit

If there is a loan outstanding as of the date of the Annuitant's death, the
death benefit payable will be reduced by the amount of the outstanding loan and
accrued interest.

<PAGE>

Guaranteed Minimum Income Benefit

Withdrawal Options

SPOUSAL CONSENT

ASSIGNMENTS

TSA Certificates are not assignable or transferable except through surrender to
us.

4
<PAGE>

FEDERAL TAX AND ERISA MATTERS

General

Two different types of employers are eligible to maintain 403(b) plans: (1)
public schools and (2) specified tax-exempt organizations under Section
501(c)(3) of the Code.

CONTRIBUTIONS TO TSAS

Individuals may make three different types of contributions to purchase a TSA:
(1) "rollover" contributions from other TSAs or under certain circumstances,
IRAs, (2) direct transfers from other TSAs, or (3) "employer-remitted
contributions" which may be pure employee salary reduction contributions or pure
employer defined contributions or a combination of salary reduction and employer
contributions. Because only rollover or direct transfer contributions are
permitted under the Equitable Accumulator TSA Certificates, the discussion below
of employer-remitted contributions to TSAs is limited. The discussion is
provided only for purposes of describing restrictions on distribution of funds
rolled over or transferred, which may include employer-remitted contributions
made under prior contracts. See "Distributions from TSAs" below.

Rollover or Direct Transfer Contributions

See "Tax-Deferred Rollovers and Direct Transfers" under "Distributions from
TSAs" below for a further discussion of rollovers and direct transfers.

Employer-Remitted Contributions

<PAGE>

DISTRIBUTIONS FROM TSAS

Withdrawal Restrictions

Tax Treatment of Distributions

<PAGE>

Death Benefit

Loans

Tax-Deferred Rollovers and Direct Transfers

Direct transfers of TSA funds from one TSA to another pursuant to Revenue Ruling
90-24 are not distributions.

Minimum Distributions

<PAGE>

minimum distribution during the calendar year you turn age 70 1/2, or to delay
taking it until the three-month (January 1 - April 1) period in the next
calendar year. (Distributions must commence no later than the "Required
Beginning Date," which is the April 1st of the calendar year following the
calendar year in which you turn age 70 1/2 unless an exception applies). If you
choose to delay taking the first annual minimum distribution, then you will have
to take two minimum distributions in that year - the delayed one for the first
year and the one actually for that year. Once minimum distributions begin, they
must be made at some time every year.

<PAGE>

Transfers" above. If you die after the Required Beginning Date or after
distributions in the form of an annuity have begun, payments after your death
must continue to be made at least as rapidly as the payments made before your
death.

SPOUSAL CONSENT RULES

PENALTY TAX ON PREMATURE DISTRIBUTIONS

TAX PENALTY FOR INSUFFICIENT DISTRIBUTIONS

FEDERAL AND STATE INCOME TAX WITHHOLDING AND INFORMATION REPORTING

<PAGE>

not elect to be subject to income tax withholding. Compare "Elective
Withholding" and "Mandatory Withholding from TSAs" below.

Elective Withholding

All recipients receiving periodic and non-periodic payments will be further
notified of the withholding requirements and of their right, if any, to make
withholding elections.

Mandatory Withholding from TSAs

<PAGE>

o any distribution to the extent that the distribution is a "required
minimum distribution" under Section 401(a)(9) of the Code;

o any distribution which is one of a series of substantially equal periodic
payments made not less frequently than annually (1) for your life (or life
expectancy) or the joint lives (or joint life expectancies) of you and
your designated beneficiary, or (2) for a specified period of 10 years or
more;

o certain corrective distributions under Code Sections 401(k), 401(m) and
402(g);

o loans that are treated as deemed distributions;

o P.S. 58 costs (incurred if the plan provides life insurance protection for
participants); and

o a distribution to a beneficiary other than to your surviving spouse or
your current or former spouse under a qualified domestic relations order.

ERISA MATTERS

ERISA rules are designed to save and protect qualified retirement plan assets to
be paid to plan participants when they retire.

CERTAIN RULES APPLICABLE TO PLAN LOANS

o The amount of a loan to a participant, when aggregated with all other
loans to the participant from all qualified plans of the employer, cannot
exceed the greater of $10,000 or 50% of the participant's nonforfeitable
accrued benefits, and cannot exceed $50,000 in any event. This $50,000
limit is reduced by the excess (if any) of the highest outstanding loan
balance over the previous twelve months over the outstanding loan balance
of plan loans on the date the loan was made.

o In general, the term of the loan cannot exceed five years unless the loan
is used to acquire the participant's primary residence. Equitable
Accumulator TSA Certificates have a term limit of 10 years for loans used
to acquire the participant's primary residence.

o All principal and interest must be amortized in substantially level
payments over the term of the loan, with payments being made at least
quarterly.

<PAGE>

be required to include as ordinary income the unpaid amount due and a 10%
penalty tax on premature distributions may apply. The amount of the unpaid
loan balance is reported to the IRS on Form 1099-R as a distribution.

In addition, certain loan rules apply only to loans under ERISA plans:

o For contracts which are subject to ERISA, the trustee or sponsoring
employer is responsible for insuring that any loan meets applicable
Department of Labor (DOL) requirements. It is the responsibility of the
plan administrator, the trustee of a qualified plan and/or the employer,
and not Equitable Life, to properly administer any loan made to plan
participants.

o With respect to specific loans made by the plan to a plan participant, the
plan administrator determines the interest rate, the maximum term
consistent with Equitable Accumulator TSA Processing and all other terms
and conditions of the loan.

o Only 50% of the participant's vested account balance may serve as security
for a loan. To the extent that a participant borrows an amount which
should be secured by more than 50% of the participant's vested account
balance, it is the responsibility of the trustee or plan administrator to
obtain the additional security.

o Plans subject to ERISA provide that the participant's spouse must consent
in writing to the loan.

CERTAIN RULES APPLICABLE TO PLANS DESIGNED TO COMPLY WITH SECTION 404(C) OF
ERISA

12
<PAGE>

<PAGE>

PART C

OTHER INFORMATION
-----------------

This Part C is amended solely for the purpose of (i) adding Exhibits 4(s), 4(t)
and 5(f), to Item 24(b), and filing such exhibits herewith, and (ii) adding a
further representation under Item 32. No amendment or deletion is made of any of
the other information set forth under the Part C Items as provided in
Post-Effective Amendment No. 5 to the Registration Statement.

Item 24. Financial Statements and Exhibits.

(b) Exhibits.

The following additional exhibits are added herewith:

4(s) Form of Data pages for Equitable Accumulator TSA

(t) Form of Endorsement Applicable to TSA Certificates

5(f) Form of Enrollment Form/Application for Equitable Accumulator
(IRA, NQ, QP and TSA)

C-1
<PAGE>

Item 32. Undertakings

The following additional representation is added hereby:

The Registrant hereby represents that it is relying on the November 28, 1988
no-action letter (Ref. No. IP-6-88) relating to variable annuity contracts
offered as funding vehicles for retirement plans meeting the requirements of
Section 403(b) of the Internal Revenue Code. Registrant further represents that
it will comply with the provisions of paragraphs (1)-(4) of that letter.

C-2
<PAGE>

SIGNATURES

As required by the Securities Act of 1933 and the Investment Company
Act of 1940, the Registrant certifies that it has duly caused this Registration
Statement, or amendment thereto to be signed on its behalf, in the City and
State of New York, on this 22nd day of May, 1998.

SEPARATE ACCOUNT No. 49 OF
THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE UNITED STATES
(Registrant)

By: The Equitable Life Assurance
Society of the United States

By: /s/ Jerome S. Golden
---------------------------------
Jerome S. Golden
Executive Vice President,
Product Management Group,
The Equitable Life Assurance
Society of the United States

C-3
<PAGE>

SIGNATURES

As required by the Securities Act of 1933 and the Investment Company
Act of 1940, the Depositor certifies that it has duly caused this Registration
Statement or amendment thereto to be signed on its behalf, in the City and State
of New York, on this 22nd day of May, 1998.

THE EQUITABLE LIFE ASSURANCE
SOCIETY OF THE UNITED STATES
(Depositor)

By: /s/ Jerome S. Golden
---------------------------------
Jerome S. Golden
Executive Vice President,
Product Management Group,
The Equitable Life Assurance
Society of the United States

As required by the Securities Act of 1933 and the Investment Company
Act of 1940, this amendment to the registration statement has been signed by
the following persons in the capacities and on the date indicated:

PRINCIPAL EXECUTIVE OFFICERS:

Michael Hegarty President, Chief Operating Officer
and Director

Edward D. Miller Chairman of the Board, Chief
Executive Officer and Director

PRINCIPAL FINANCIAL OFFICER:

Stanley B. Tulin Vice Chairman of the Board
Chief Financial Officer and Director

PRINCIPAL ACCOUNTING OFFICER:

/s/ Alvin H. Fenichel Senior Vice President and Controller
- ------------------------
Alvin H. Fenichel
May 22, 1997

DIRECTORS:

Francoise Colloc'h Donald J. Greene George T. Lowy
Henri de Castries John T. Hartley Edward D. Miller
Joseph L. Dionne John H.F. Haskell, Jr. Didier Pineau-Valencienne
Denis Duverne Michael Hegarty George J. Sella, Jr
William T. Esrey Mary R. (Nina) Henderson Stanley B. Tulin
Jean-Rene Fourtou W. Edwin Jarmain Dave H. Williams
Norman C. Francis G. Donald Johnston, Jr.

By: /s/ Jerome S. Golden
------------------------
Jerome S. Golden
Attorney-in-Fact
May 22, 1998

C-4
<PAGE>

EXHIBIT INDEX

<TABLE>
<CAPTION>
EXHIBIT NO. TAG VALUE
- ----------- ---------
<S> <C> <C>

4(s) Form of Data pages for Equitable Accumulator TSA EX-99.4s DATA PAGES

(t) Form of Endorsement Applicable to TSA Certificates EX-99.4t ENDORSEMENT

5(f) Form of Enrollment Form/Application for Equitable Accumulator EX-99.5f APPLICATION
(IRA, NQ, QP and TSA)

</TABLE>

C-5

EQUITABLE ACCUMULATOR TSA

DATA

PART A -- THIS PART LISTS YOUR PERSONAL DATA.

OWNER: JOHN DOE [Owner must be the Annuitant]

ANNUITANT: JOHN DOE Age: 60 Sex: Male

CONTRACT: GROUP ANNUITY CONTRACT NO. AC 6727

CERTIFICATE NUMBER: 00000

ENDORSEMENTS ATTACHED: Minimum Income Benefit Endorsement
Endorsement Applicable to TSA Certificates
Endorsement Applicable to Market Value
Adjustment Terms
Rider to Endorsement Applicable to Market
Value Adjustment Terms

ISSUE DATE: May 4, 1998

CONTRACT DATE: May 4, 1998

ANNUITY COMMENCEMENT DATE: August 22, 2027

THE MAXIMUM MATURITY AGE IS AGE 90 -- SEE SECTION 7.03.
The Annuity Commencement Date may not be later than the Processing Date
which follows your 90th birthday.

However, if you choose a date later than age 70 1/2, distribution of at
least the minimum payments required must commence by April 1 of the
calendar year following the calendar year in which you attain age 70 1/2
except as indicated in item 8 of the Endorsement Applicable to TSA
Certificates.]

GUARANTEED BENEFITS: Combined Guaranteed Minimum Income Benefit and
Guaranteed Minimum Death Benefit -- [6% Roll Up to Age 80]
or [Annual Ratchet to Age 80]

BENEFICIARY: JANE DOE

No. 94ICA/B Data page 1 (5/98)

<PAGE>

DATA PAGES (CONT'D)

PART B -- THIS PART DESCRIBES CERTAIN PROVISIONS OF YOUR CERTIFICATE.

INITIAL CONTRIBUTION RECEIVED (SEE SECTION 3.02): $10,000.00

INITIAL GUARANTEED INTEREST RATE (SEE SECTION 2.01): 7.00% through May 4, 1999

MINIMUM GUARANTEED INTEREST RATE (SEE SECTION 2.01): None after the first year

INVESTMENT OPTIONS AVAILABLE (SEE PART II); YOUR ALLOCATION IS ALSO SHOWN.

INVESTMENT OPTIONS ALLOCATION (SEE SECTION 3.01)
- ------------------ -----------------------------
o Alliance Aggressive Stock Fund
o Alliance Common Stock Fund
o Alliance High Yield Fund
o Alliance Money Market Fund
o Alliance Small Cap Growth Fund
o BT Equity 500 Index Fund $2,500.00
o BT Small Company Index Fund
o BT International Equity Index Fund
o JPM Core Bond Fund
o Lazard Large Cap Value Fund
o Lazard Small Cap Value Fund
o MFS Emerging Growth Companies Fund
o MFS Research Fund $2,500.00
o Morgan Stanley Emerging Markets Equity Fund $2,500.00
o EQ/Putnam Growth & Income Value Fund
o EQ/Putnam Investors Growth Fund
o EQ/Putnam International Equity Fund $2,500.00
o SPECIAL DOLLAR COST AVERAGING ACCOUNT - 7.00%*
o GUARANTEE PERIODS (CLASS I)
EXPIRATION DATE AND GUARANTEED RATE
February 15, 1999
February 15, 2000
February 15, 2001
February 15, 2002
February 15, 2003
February 15, 2004
February 15, 2005
February 15, 2006
February 15, 2007
February 15, 2008

-----------------------------
TOTAL: $10,000.00

* See Section 2.01.

Investment Options shown are Investment Funds of our Separate Account No. 49 and
Guarantee Periods shown are in the Guaranteed Period Account. See Endorsement
Applicable to Market Value Adjustment Terms.

No. 94ICA/B Data page 2 (5/98)

<PAGE>

DATA PAGES (CONT'D)

"TYPES" OF INVESTMENT OPTIONS (SEE SECTION 4.02): Not applicable

GUARANTEED INTEREST ACCOUNT (SEE SECTION 2.01): Available only under the Special
Dollar Cost Averaging Account

BUSINESS DAY (SEE SECTION 1.05): A Business Day for this Certificate will mean
any day on which the New York Stock Exchange is open for trading.

PROCESSING DATES (SEE SECTION 1.20): A Processing Date is each Contract Date
anniversary.

AVAILABILITY OF INVESTMENT OPTIONS (SEE SECTION 2.04): (See Data pages, Part C;
Allocation Restrictions)

ALLOCATION OF CONTRIBUTIONS (SEE SECTION 3.01): Except as indicated below, your
initial and any subsequent Contributions are allocated according to your
instructions.

If you selected Principal Assurance a portion of your initial Contribution is
allocated by us to a Guarantee Period you have selected. The remaining portion
of your initial Contribution is allocated to the Investment Funds according to
your instructions. Any subsequent Contributions will be allocated according to
your instructions. (See Data pages, Part C; Allocation Restrictions)

CONTRIBUTION LIMITS (SEE SECTION 3.02):

We will only accept initial Contributions of at least $5,000 in the form of
either a rollover Contribution from another TSA contract or arrangement that
meets the requirements of Section 403(b) of the Code or a direct transfer, in
full or partially, from another contract or arrangement that meets the
requirements of Section 403(b) of the Code. Subsequent rollover or direct
transfer Contributions may be made in an amount of at least $1,000. Rollover and
direct transfer Contributions may be made at any time until you attain age 79.
However, any amount contributed after you attain age 70 1/2 must be net of your
minimum distribution for the year in which the rollover or direct transfer
Contribution is made (see item 1 Annuity Commencement Date in Endorsement
Applicable to TSA Certificates).

We may refuse to accept any Contribution if the sum of all Contributions under
your Certificate would then total more than $1,500,000. We reserve the right to
limit aggregate Contributions made after the first Contract Year to 150% of
first year Contributions. We may also refuse to accept any Contribution if the
sum of all Contributions under all Equitable Life annuity accumulation
certificates/contracts that you own would then total more than $2,500,000.

TRANSFER RULES (SEE SECTION 4.02): Transfers among the Investment Options may be
made at any time during the Contract Year.

No. 94ICA/B Data page 3 (5/98)

<PAGE>

DATA PAGES (CONT'D)

ALLOCATION OF WITHDRAWALS (SEE SECTION 5.01): Lump Sum Withdrawals - You must
provide withdrawal instructions indicating from which Investment Options the
Lump Sum Withdrawal and any withdrawal charge will be taken; Minimum
Distribution Withdrawals - Unless you specify otherwise, Minimum Distribution
Withdrawals will be withdrawn on a pro rata basis from your Annuity Account
Value in the Investment Funds. If there is insufficient value or no value in the
Investment Funds, any additional amount of the withdrawal required or the total
amount of the withdrawal, as applicable, will be withdrawn from the Guarantee
Periods in order of the earliest Expiration Date(s) first.

WITHDRAWAL RESTRICTIONS (SEE SECTION 5.01): Minimum Distribution Withdrawals -
May be elected in the year in which you attain age 70 1/2 or at a later date.
Minimum Distribution Withdrawals will be made annually.

MINIMUM WITHDRAWAL AMOUNT (SEE SECTION 5.01): Lump Sum Withdrawals minimum -
$1,000; Minimum Distribution Withdrawals minimum - $250.

MINIMUM AMOUNT OF ANNUITY ACCOUNT VALUE AFTER A WITHDRAWAL (SEE SECTION 5.02):
Requests for a withdrawal must be for either (a) 90% or less of the Cash Value
or (b) 100% of the Cash Value (surrender of the Certificate).

We will NOT exercise our rights, described in Sections 5.02(b) and 5.02(c), to
terminate the Certificate.

DEATH BENEFIT AMOUNT (SEE SECTION 6.01):

The death benefit is equal to the Annuity Account Value or, if greater, the
Guaranteed Minimum Death Benefit defined below.

Guaranteed Minimum Death Benefit

[6% Roll Up to Age 80 - On the Contract Date, the Guaranteed Minimum Death
Benefit is equal to the initial Contribution. Thereafter, the Guaranteed Minimum
Death Benefit is credited with interest at 6% (4% for amounts in the Alliance
Money Market Fund, the Guarantee Periods and the loan reserve account) on each
Contract Date anniversary through your age 80 (or at your death, if earlier),
and 0% thereafter, and is adjusted for any subsequent Contributions and
withdrawals.]

Your current Guaranteed Minimum Death Benefit will be reduced on a
dollar-for-dollar basis as long as the sum of your withdrawals in any Contract
Year is 6% or less of the beginning of Contract Year Guaranteed Minimum Death
Benefit. Once a withdrawal is made that causes cumulative withdrawals in a
Contract Year to exceed 6% of the beginning of Contract Year Guaranteed Minimum
Death Benefit, that withdrawal and any subsequent withdrawals in that Contract
Year will cause a pro rata reduction to occur.]

No. 94ICA/B Data page 4 (5/98)

<PAGE>

DTATA PAGES (CONT'D)

[Annual Ratchet to Age 80 - On the Contract Date, the Guaranteed Minimum Death
Benefit is equal to the initial Contribution. Thereafter, the Guaranteed Minimum
Death Benefit is reset through your age 80, to the Annuity Account Value on a
Contract Date anniversary if higher than the current Guaranteed Minimum Death
Benefit, and is adjusted for any subsequent Contributions and withdrawals.

Each withdrawal will cause a reduction in your current Guaranteed Minimum Death
Benefit on a pro rata basis.]

NORMAL FORM OF ANNUITY (SEE SECTION 7.04): Life Annuity 10 Year Period Certain

AMOUNT OF ANNUITY BENEFIT (SEE SECTION 7.05): The amount applied to provide the
Annuity Benefit will be (1) the Annuity Account Value for any life annuity form
or (2) the Cash Value for any period certain only annuity form except that if
the period certain is more than five years the amount applied will be no less
than 95% of the Annuity Account Value.

INTEREST RATE TO BE APPLIED IN ADJUSTING FOR MISSTATEMENT OF AGE OR SEX (SEE
SECTION 7.06): 6% per year

MINIMUM AMOUNT TO BE APPLIED TO AN ANNUITY (SEE SECTION 7.06): $2,000, as well
as minimum of $20 for initial monthly annuity payment.

GUARANTEED MINIMUM INCOME BENEFIT (SEE SECTION 7.08): If you have converted the
Certificate to a traditional IRA Certificate, you may apply your Annuity Account
Value during the period of time indicated below to purchase a minimum amount of
guaranteed lifetime income under our Income Manager (Life Annuity with a Period
Certain) payout annuity certificate. The Income Manager (Life Annuity with a
Period Certain) payout annuity certificate provides payments during a period
certain with payments continuing for life thereafter. The following paragraphs
describe the conditions for exercise of the Guaranteed Minimum Income Benefit
under the IRA Certificate.

The period certain is based on your age at the time the Income Manager (Life
Annuity with a Period Certain) is elected. The period certain is 10 years for
ages 60 through 75; 9 years for age 76; 8 years for age 77; and 7 years for ages
78 through 83.

The Guaranteed Minimum Income Benefit is available only if it is exercised
within 30 days following the 7th or later Contract Date anniversary under this
Certificate. However, it may not be exercised earlier than your age 60, nor
later than age 83.

On the Transaction Date that you exercise your Guaranteed Minimum Income
Benefit, the lifetime income that will be provided under the Income Manager
(Life Annuity with a Period Certain) will be the greater of (i) your Guaranteed
Minimum Income Benefit, and (ii) the amount of income that would be provided by
application of your Annuity Account Value as of the Transaction Date at our then
current annuity purchase factors.

No. 94ICA/B Data page 5 (5/98)

<PAGE>

DATA PAGES (CONT'D)

Guaranteed Minimum Income Benefit Benefit Base

[6% to Age 80 Benefit -The Guaranteed Minimum Income Benefit benefit base is
equal to the initial Contribution on the Contract Date. Thereafter, the
Guaranteed Minimum Income Benefit benefit base is credited with interest at 6%
(4% for amounts in the Alliance Money Market Fund, the Guarantee Periods and the
loan reserve account) on each Contract Date anniversary through your age 80, and
0% thereafter, and is adjusted for any subsequent Contributions and withdrawals.
The Guaranteed Minimum Income Benefit benefit base will also be reduced by any
withdrawal charge remaining on the Transaction Date that you exercise your
Guaranteed Minimum Income Benefit.]

Your Guaranteed Minimum Income Benefit benefit base is applied to guaranteed
minimum annuity purchase factors to determine the Guaranteed Minimum Income
Benefit. The guaranteed minimum annuity purchase factors are based on (i)
interest at 2.5% if the Guaranteed Minimum Income Benefit is exercised within 30
days following a Contract Date anniversary in years 7 through 9 and at 3% if
exercised within 30 days following the 10th or later Contract Date anniversary
and (ii) mortality tables that assume increasing longevity. See the attached
table.

Your Guaranteed Minimum Income Benefit benefit base does not create an Annuity
Account Value or a Cash Value and is used solely for purposes of calculating
your Guaranteed Minimum Income Benefit.

Your current Guaranteed Minimum Income Benefit benefit base will be reduced on a
dollar-for-dollar basis as long as the sum of your withdrawals in any Contract
Year is 6% or less of the beginning of Contract Year Guaranteed Minimum Death
Benefit (described above). Once a withdrawal is made that causes cumulative
withdrawals in a Contract Year to exceed 6% of the beginning of Contract Year
Guaranteed Minimum Death Benefit, that withdrawal and any subsequent withdrawals
in that Contract Year will cause a pro rata reduction to occur.

WITHDRAWAL CHARGES (SEE SECTION 8.01): A withdrawal charge will be imposed as a
percentage of each Contribution made to the extent that (i) any withdrawals
during a Contract Year exceed the Free Corridor Amount as discussed in Section
8.01 or, (ii) the Certificate is surrendered to receive the Cash Value. We
determine the withdrawal charge separately for each Contribution in accordance
with the table below.

Current and Maximum
Percentage of
Contract Year Contributions
------------- -------------
1 7.00%
2 6.00%
3 5.00%
4 4.00%
5 3.00%
6 2.00%
7 1.00%
8 and later 0.00%

No. 94ICA/B Data page 6 (5/98)

<PAGE>

DATA PAGES (CONT'D)

The applicable withdrawal charge percentage is determined by the Contract Year
in which the withdrawal is made or the Certificate is surrendered, beginning
with "Contract Year 1" with respect to each Contribution withdrawn or
surrendered. For purposes of the table, for each Contribution, the Contract Year
in which we receive that Contribution is "Contract Year 1."

Withdrawal charges will be deducted from the Annuity Account Value in the
Investment Options from which each withdrawal is made in proportion to the
amount being withdrawn from each Investment Option.

FREE CORRIDOR AMOUNT (SEE SECTION 8.01): 15% of Annuity Account Value at the
beginning of the Contract Year, minus any amount previously withdrawn during the
Contract Year. Amounts withdrawn up to the Free Corridor Amount will not be
deemed a withdrawal of Contributions. In any Contract Year when a Minimum
Distribution Withdrawal is the only withdrawal taken, no withdrawal charge will
apply.

Lump Sum Withdrawals in excess of the Free Corridor Amount or a Minimum
Distribution Withdrawal when added to a Lump Sum Withdrawal previously taken in
the same Contract Year, which exceeds the Free Corridor Amount will be deemed
withdrawals of Contributions in the order in which they were made (that is, the
first-in, first-out basis will apply).

The Free Corridor Amount does not apply when calculating the withdrawal charge
applicable upon a surrender.

CHARGES DEDUCTED FROM ANNUITY ACCOUNT VALUE (SEE SECTION 8.02):

(a) Combined Guaranteed Minimum Income Benefit and Guaranteed Minimum
Death Benefit Charge: For providing the Combined Guaranteed
Minimum Income Benefit and Guaranteed Minimum Death Benefit we
will deduct annually on each Processing Date an amount equal to
0.30% of the Guaranteed Minimum Income Benefit benefit base
(described above) in effect on such Processing Date. 0.30% is the
maximum we will charge.

(b) Charges for State Premium and Other Applicable Taxes: A charge
for applicable taxes, such as state or local premium taxes
generally will be deducted from the amount applied to provide an
Annuity Benefit under Section 7.02. In certain states, however,
we may deduct the charge from Contributions rather than at the
Annuity Commencement Date.

The above charges will be deducted from the Annuity Account Value in the
Investment Funds on a pro rata basis. If there is insufficient value in the
Investment Funds, all or a portion of the charges will be deducted from the
Annuity Account Value with respect to the Guarantee Periods in order of the
earliest Expiration Date(s) first.

No. 94ICA/B Data page 7 (5/98)

<PAGE>

DATA PAGES (CONT'D)

NUMBER OF FREE TRANSFERS (SEE SECTION 8.03): Unlimited

DAILY SEPARATE ACCOUNT CHARGES (SEE SECTION 8.04):

Mortality and Expense Risks Charge:
Current and Maximum Annual rate of 1.10% (equivalent to
a daily rate of 0.003032%).

Administration Charge:
Current and Maximum Annual rate of 0.25% (equivalent to
a daily rate of 0.000692%). We
reserve the right to increase this
charge to an annual rate of 0.35%.

No. 94ICA/B Data page 8 (5/98)

<PAGE>

DATA PAGES (CONT'D)

PART C -- THIS PART LISTS THE TERMS WHICH APPLY TO THE ENDORSEMENT APPLICABLE TO
MARKET VALUE ADJUSTMENT TERMS (MVA ENDORSEMENT).

ALLOCATION RESTRICTIONS (SEE SECTION 3.01): Except as indicated below, if you
are age 76 or older, allocations may be made only to Guarantee Periods with
maturities of five years or less; however, in no event may allocations be made
to Guarantee Periods with maturities beyond the February 15th immediately
following the Annuity Commencement Date.

TRANSFERS AT EXPIRATION DATE (SEE ITEM 1 OF MVA ENDORSEMENT): Except as
indicated below, if no election is made with respect to amounts in the
Guaranteed Period Account as of the Expiration Date, such amounts will be
transferred into the Guarantee Period with the earliest Expiration Date.

MARKET VALUE ADJUSTMENT (MVA) ON TRANSFERS AND WITHDRAWALS (SEE ITEM 2 OF MVA
ENDORSEMENT): The MVA (positive or negative) resulting from a withdrawal or
transfer of a portion of the amount in a Guarantee Period will be a percentage
of the MVA that would be applicable upon a withdrawal of all of the Annuity
Account Value from a Guarantee Period. This percentage is determined by (i)
dividing the amount of the withdrawal or transfer from the Guarantee Period by
(ii) the Annuity Account Value in such Guarantee Period prior to the withdrawal
or transfer.

TRANSFER RULES (SEE SECTION 4.02): Transfers may not be made to a Guarantee
Period maturing in the current calendar year. Guarantee Periods to which
transfers may be made are limited based on your attained age (see Allocation
Restrictions above).

MVA FORMULA (SEE ITEM 3 OF MVA ENDORSEMENT): The Guaranteed Rate for new
allocations to a Guarantee Period is the rate we have in effect for this purpose
even if new allocations to that Guarantee Period would not be accepted at the
time. This rate will not be less than 3%.

The current rate percentage we use in item (c) of the formula is 0.00%. For
purposes of calculating the MVA only, we reserve the right to add up to 0.25% to
such current rate percentage.

SEPARATE ACCOUNT (SEE ITEM 5 OF MVA ENDORSEMENT): The portion of the assets of
Separate Account No. 46 equal to the reserves and other contract liabilities
will not be chargeable with liabilities which arise out of any other business we
conduct.

No. 94ICA/B Data page 9 (5/98)

<PAGE>

DATA OAGES (CONT'D)

GUARANTEED MINIMUM INCOME BENEFIT
TABLE OF GUARANTEED MINIMUM ANNUITY
PURCHASE FACTORS FOR A TRADITIONAL IRA CERTIFICATE
FOR INITIAL LEVEL ANNUAL INCOME
SINGLE LIFE - MALE

PURCHASE FACTORS PURCHASE FACTORS
ON CONTRACT DATE ON CONTRACT DATE
ELECTION AGE ANNIVERSARIES 7 TO 9 ANNIVERSARIES 10 AND LATER
- ------------ -------------------- --------------------------
60 5.12% 5.47%
61 5.22 5.58
62 5.34 5.69
63 5.45 5.81
64 5.58 5.93
65 5.70 6.06
66 5.84 6.19
67 5.98 6.33
68 6.13 6.48
69 6.28 6.63
70 6.44 6.79
71 6.60 6.95
72 6.77 7.12
73 6.95 7.29
74 7.13 7.47
75 7.32 7.66
76 7.51 7.85
77 7.72 8.05
78 7.92 8.26
79 8.14 8.47
80 8.36 8.69
81 8.80 9.13
82 9.30 9.63
83 9.85 10.19

Interest Basis: 2.5% on Contract Date anniversaries 7 through 9 and 3%
on Contract Date anniversaries 10 and later
Non-participating

Mortality: 1983 Individual Annuity Mortality Table "a" for Male
projected with modified Scale G.

Factors required for annuity forms not shown in the above table will be
calculated by us on the same actuarial basis.

No. 94ICA/B Data page 10 (5/98)

ENDORSEMENT
APPLICABLE TO TSA CERTIFICATES

When issued with this Endorsement, this Certificate is a "TSA Certificate" which
meets the requirements of Section [403(b)] of the Code. It is established for
the exclusive benefit of you and your beneficiaries, and the terms below change,
or are added to, applicable sections of this Certificate. Also, your rights
under the Certificate are not forfeitable. When used in this Endorsement
references to the Code include references to applicable tax Regulations.

1. ANNUITY COMMENCEMENT DATE (SECTION 1.04):

Your choice of an Annuity Commencement Date is subject to the maximum
maturity age stated in the Data pages. If you choose an Annuity Commencement
Date later than age [70 1/2], you must withdraw at least the minimum payments
required by tax regulations that apply, unless you elect to satisfy these
requirements through other "403(b) arrangements" (defined in Item 6). See
item 8 below.

2. EMPLOYER (SECTION 1.13):

"Employer" means either of the following:

(a) An organization described in Section [501(c)(3)] of the Code which is
exempt from Federal income tax under Section [501(a)] of the Code.

(b) A State, a political subdivision of a State or an agency or
instrumentality of any of the foregoing, with respect to employees who
perform services for any educational organization, as described in
Section [170(b)(1)(A)(ii)] of the Code.

3. OWNER (SECTION 1.17):

You must be both the Owner and the Annuitant (unless we agree that you may
name a different Annuitant, subject to the Code or other applicable law).

4. PLAN (SECTION 1.18):

"Plan" means an ERISA Plan, which is a program established by the Employer
for the purchase of annuities for its employees and which is subject to Title
I of the Employee Retirement Income Security Act of 1974 ("ERISA").

5. CONTRIBUTIONS (SECTIONS 3.01 AND 3.02):

Contributions must be remitted by the Employer. You may, with our agreement,
(i) transfer to the Certificate unless any amount held under a contract or
account that meets the requirements of Section [403(b)] of the Code
("Transferred Funds"), or (ii) roll over contributions from a contract or
account that meets the requirements of Section [403(b)] or Section
[408(d)(3)(A)(iii)] of the Code. If you make a transfer as described in (i)
above, you must tell us the portion, if any, of the Transferred Funds which
are (a) exempt from the payment restrictions described in Item 6 below and
(b) eligible for delayed distribution under Item 8 below. If you do not tell
us, then we will treat all such amounts as being subject to the applicable
tax restrictions. Any Transferred Funds from a contract not issued by us will
be reduced by the amount of any tax charge that applies, as we determine.

Contributions to the Certificate are limited to your exclusion allowance for
the year computed as required by Sections [403(b), 415, and 402(a)] of the
Code. Unless this Certificate is purchased

No. 96ENTSAIL Page 1

<PAGE>

under an ERISA plan and "employer contributions" may be made, all
contributions are made by your Employer under a salary reduction agreement
you enter into with your Employer. Your salary reduction contributions are
"elective deferrals" and cannot exceed the elective deferral limitation under
Section [402(g)] of the Code which applies to this Certificate and all other
plans, contracts or arrangements with your Employer. If Contributions to this
Certificate inadvertently cause the excess deferral limit to be violated,
such deferrals must be distributed by April 15 of the following calendar
year, as described in Treasury Regulation Section [1.402(g) - 1(e).] (subject
to a Withdrawal Charge, unless otherwise specified in the Certificate).

If we are notified that any Contributions would cause this Certificate not to
qualify under Section 403(b) of the Code, we reserve the right to either (i)
refuse to accept any such Contributions or (ii) apply such Contributions to a
nonqualified deferred annuity contract or certificate for the exclusive
benefit of you and your beneficiaries.

6. RESTRICTIONS ON PAYMENTS (SECTIONS 5.01 AND 5.02):

[No payments in violation of the limits provided in Section 403(b)(11) of the
Code may be made with respect to salary reduction Contributions and earnings
credited thereon, less any "grandfather amount" described below (these
amounts are "Restricted Amounts").

Unless you have made Contributions to this Certificate through a transfer
described in Item 5 and you have also provided our Processing Office in
writing with a "grandfather amount," all amounts under this Certificate will
be deemed attributable to salary reduction contributions made after December
31, 1988 and earnings credited thereon. A "grandfather amount" is your
"403(b) arrangement" account balance as of December 31, 1988. ("403(b)
arrangement" means any plan which qualifies under Section 403(b) of the
Code.)

Payments of Restricted Amounts may not be made until you reach age 59-1/2,
separate from service, die, or become disabled. Payments of salary reduction
Contributions (but not any earnings credited thereon) may also be made in the
case of hardship. A request for a withdrawal of Restricted Amounts on the
grounds of disability or hardship as defined in the Code must be sent with
proof acceptable to us of such condition. (For this purpose, disability is
defined in Section 72(m)(7) of the Code and hardship is defined in Section
403(b)(11) of the Code. We reserve the right to limit transfers of Cash
Value, up to the amount of any Loan Reserve Account under your Certificate,
to another 403(b) arrangement while you have an outstanding loan as described
in Item 10 of this Endorsement.]

7. DIRECT ROLLOVER OPTION:

You (or a beneficiary under Section 6.02 of this Certificate who is your
surviving spouse) may elect to have all or any portion of your Cash Value (or
Death Benefit) paid directly to another "eligible retirement plan" in a
"direct rollover transaction" as these terms are defined in Sections [403(b)
and 402(c)] of the Code.

In order to elect this option all of the following requirements must be met.:

(a) The recipient of the distribution must be an eligible retirement plan
maintained for your benefit (or for your spousal beneficiary). In your
case, both an individual retirement arrangement ("IRA") under Section
408 of the Code or another 403(b) arrangement is an eligible retirement
plan. In the case of a spousal beneficiary, only an IRA qualifies as an
eligible retirement plan which may receive a direct rollover.

(b) The distribution must not include any after-tax contributions under this
Certificate.

No. 96ENTSAIL Page 2

<PAGE>

(c) The direct rollover option is not available to the extent that a minimum
distribution is required under [Section 401(a)(9) of the Code] (see Item
8, below). We reserve the right to determine the amount of the required
minimum distribution. If you have elected a payment option in Part VII
of this Certificate which is either paying substantially equal periodic
payments for a period of ten years or more or a life annuity, the direct
rollover option does not apply to those same funds.

8. REQUIRED MINIMUM DISTRIBUTIONS:

["Required Minimum Distribution" payments for this Certificate must be
computed for the calendar year you turn age 70-1/2 and for each year
thereafter. The Required Minimum Distribution payments you compute must start
no later than April 1 of the calendar year after you turn age 70-1/2, except
as otherwise noted in this Item 8.

If you have Transferred Funds described in Item 5 of this Endorsement,
payments of the amount of your December 31, 1986 account balance transferred
to this Certificate must begin by age 75 or, if later, your separation from
service.

You compute the Required Minimum Distribution payment for this Certificate
every year based on the method you choose. (We are not required to compute
your Required Minimum Distribution.) Your Required Minimum Distribution
payment may be computed under any of the methods permitted under Section
[401(a)(9)] of the Code and applicable Treasury Regulations, and payments
must be made as required by those rules, including "incidental death benefit"
rules.

The Required Minimum Distribution rules are designed so that the amount of
your Annuity Account Value will be paid out over your life or life expectancy
or over the joint lives or joint life expectancies of you and your named
beneficiary. Life expectancy is computed by use of the expected return
multiples in Tables V and VI of Treasury Regulation Section 1.72-9, or any
other table prescribed by the Internal Revenue Service. You may choose to
recalculate your life expectancy annually. If your spouse is your named
beneficiary, you may also choose to recalculate your spouse's life
expectancy. You may not recalculate the life expectancy of a beneficiary who
is not a spouse.

Payments of your annual Required Minimum Distribution calculated for this
Certificate may be made from this Certificate or from another 403(b)
arrangement that you maintain, if permitted by Internal Revenue Service
rules.

If you die after Required Minimum Distribution payments have begun, the
remaining amount of your Annuity Account Value must continue to be paid at
least as quickly as under the calculation and payment method being used
before your death.

If you die before Required Minimum Distribution payments begin, payment of
your Annuity Account Value must be completed no later than December 31 of the
calendar year in which the fifth anniversary of your death occurs, except to
the extent that a choice is made to receive death benefit payments under (a)
and (b) below:

(a) If payments are to be made to a beneficiary, then the Annuity Account
Value may be paid over the life or life expectancy of the named
beneficiary. Such payments must begin on or before December 31 of the
calendar year which follows the year of your death.

(b) If the named beneficiary is your spouse, the date that payments must
begin under (a) above will not be before (i) December 31 of the calendar
year which follows the year of your death or, if later, (ii) December 31
of the calendar year in which you would have reached age 70-1/2.]

No. 96ENTSAIL Page 3

<PAGE>

9. SPOUSAL ANNUITY AND CONSENT RULES:

This Item 9 applies only if an ERISA Plan applies.

[If you are married, payments will be made in the form of a qualified Joint
and Survivor Annuity as defined in Section 417(b) of the Code. If you are not
married, payments will be made in the form of a Life Annuity (as described in
Section 7.02 of this Certificate), unless you elect otherwise as described in
this item. If you are married and die before payments have begun, payments
will be made to your surviving spouse in the form of a Life Annuity unless at
the time of your death there was a contrary election made pursuant to this
Item. However, your surviving spouse may elect, before payment is to
commence, to have payment made in any form permitted under the terms of the
Contract and the Plan.

You may elect pursuant to the Plan and ERISA not to have payments made in the
form of a qualified Joint or Survivor annuity or Life Annuity as the case may
be. In that case it will be paid in any other form elected under the terms of
the Contract and the Plan. If payments are to be made to your spouse upon
your death, your spouse may elect in accordance with the Plan and ERISA for a
beneficiary other than the spouse to receive payments.

If you will not attain age 35 by the end of the current Plan year, you may
make a special election to name a beneficiary other than the spouse to
receive payment of the value of your interest. Such election will be
effective for the period beginning on the date of such election and ending on
the first day of the Plan year in which you will attain age 35. The elections
will cease to be effective as of the first day of the Plan year in which you
attain age 35 unless a new election naming a beneficiary other than the
spouse is made pursuant to the terms of this Item 9.

Any such election must be consented to by your spouse, if applicable, in
writing before a notary or a representative of the Plan and must be limited
to a benefit for a specific alternate beneficiary. However, no spousal
consent will be required if you can prove to the satisfaction of the Employer
and us, that you have no spouse or that you cannot locate the spouse. Also,
if you have become legally separated from the spouse or have been abandoned
(within the meaning of local law) and have a court order to such effect,
spousal consent is not required unless a qualified domestic relations order
provide otherwise. Each election to designate a beneficiary other than your
spouse must be consented to by your spouse and any election made under this
paragraph to waive the spouse's benefits may be revoked without the consent
of the spouse at any time prior to the date as of which payments commence.
Any consent to waive the spouse's benefits will be valid only with regard to
the spouse who signs it. Any new waiver or change of beneficiary will require
new spousal consent.

The provisions requiring spousal consent in this item will also apply with
regard to your election to take any in-service withdrawal under the terms of
the Plan and will also apply to withdrawals for loans as described in Item 10
below. A spouse's written consent, witnessed by a representative of the Plan
or a notary, must be given on a form acceptable to the Employer and us, in
accordance with the Plan and ERISA, prior to any such withdrawal or loan,
unless you can show that there is no spouse or that the spouse cannot be
located.]

If the Annuity Account Value applied to provide the spousal benefits on the
date payment is to commence is in the aggregate less than [$3,500], you may
choose to make payment in a single sum rather than in the form of a qualified
Joint and Survivor Annuity or Life Annuity as described herein. Upon any
payment made pursuant to this item, we will be released from any and all
liability for payment with respect to the Annuity Account Value.

No. 96ENTSAIL Page 4

<PAGE>

10. LOANS:

A. GENERAL:

You may request a loan, subject to the terms of this Item 10. Your loan
is subject to the terms of the Plan, if applicable, and the Code. Future
restrictions in the Code may require changes in the terms and
availability of loans.

We reserve the right not to permit a new loan if you have previously
defaulted on a loan and have not repaid the amount due.

A loan is effective on the date we specify, according to our then
current procedures, after we approve your Loan Request Form. Your Loan
Request Form together with your loan confirmation notice will be your
loan agreement and will contain all the terms of the loan which apply,
including amount of the loan, interest rate and the payment due.

Only one outstanding loan is permitted at a time under this Certificate.

B. LOAN AMOUNT:

The minimum loan amount will be stated on the Loan Request Form. In no
event will the minimum amount of a loan be less than [$1000]. The
maximum amount of a loan will be determined as described in the next
paragraph subject in all cases only to the maximum amount which may be
described in the Code.

As a condition for making a loan, we will require you to state that the
loan amount requested, together with loans (principal plus interest)
from all other plans of your Employer, does not exceed the maximum
amount permitted under the Code.

The amount of the loan may not be more than the lesser of (A) or (B)
below:

(A) [$50,000,] less the highest outstanding balance of loans under any
plan of your Employer during the one-year-period ending the day
before the Loan Effective Date, over the outstanding balance of
loans under any plan of your Employer on the Loan Effective Date.

(B) the greater of (i) one half the present value of your
nonforfeitable accrued benefit under all plans of your Employer or
(ii) [$10,000.]

C. LOAN TERM:

The loan term will be [five years.] If you state on the Loan Request
Form that the purpose of the loan is to purchase your principal
residence, your loan term will be [ten years.] Repayment of the loan may
be accelerated and full repayment of unpaid principal and interest will
be required upon the earliest of (i) the election and commencement of
Annuity Benefits under Section 7.03 of the Certificate, (ii) the date
the Certificate terminates pursuant to Section 5.02, (iii) the date we
pay a death benefit pursuant to Section 6.01 of the Certificate, or (iv)
any date where we determine the Code requires acceleration of the loan
repayment so that the Federal income tax status of your TSA Certificate
is not adversely affected.

No. 96ENTSAIL Page 5

<PAGE>

D. LOAN RESERVE ACCOUNT:

On the Loan Effective Date, we will transfer to a loan reserve account
an amount equal to the sum of (i) the loan amount, which will earn
interest at the "Loan Reserve Account Rate" during the loan term and
(ii) 25% of the loan amount, which will earn interest at the Guaranteed
Interest Rate, as defined in the Certificate. You may not make any
partial withdrawals or transfers from the Loan Reserve Account until
after repayment. You may specify on your Loan Request Form from which
Investment Option(s) the Loan Reserve Account will be funded.

The "Loan Reserve Account Rate" will equal the loan interest rate (see
item 3 below) minus [2%], or such other percentage which is determined
according to our then current procedures and which is not greater than
permitted under any current applicable state or federal law.

E. LOAN INTEREST RATE:

(i) This item (I) applies to your TSA Certificate if an ERISA Plan
does not apply.

We will from time to time set the effective annual rate at which
interest on a loan will accrue daily (the "loan interest rate").
Such rate will be not greater than any maximum rate required under
any current applicable state or federal law.

(ii) This item (ii) applies if an ERISA Plan applies to your TSA
Certificate.

We will from time to time determine the loan interest rate at
which interest on a loan will accrue daily; however, if requested
by the Employer, we will substitute the rate requested by the
Employer, subject to any limitations imposed by law. The rate so
determined by us will be a reasonable rate set in accordance with
[Department of Labor Regulations 255.408b-1(e),] and will be based
on prevailing rates available at the date of determination on
loans charged by persons in the business of lending money for
loans which would be made under similar circumstances.

F. REPAYMENTS:

The loan must be repaid according to the repayment schedule, which will
require that substantially level amortization payments of principal and
interest be made no less frequently than quarterly, unless otherwise
required or permitted by law. The rate so determined by us will be a
reasonable rates set in accordance with [Department of Labor Regulation
2550.408b-1(e),] and will be based on prevailing rates available at the
date of determination on loans charged by persons in the business of
lending money for loans which would be made under similar circumstances.

G. DEFAULT:

By each due date (or a specified date thereafter according to our then
current procedures) if the amount of the loan payment is less than the
amount due or the loan payment is not received at our Processing Office
we will deduct and treat as a partial withdrawal from the loan reserve
account an amount equal to the interest and principal payments due. We
reserve the right, however, to change our procedure sat any time
(subject to the terms of the Code) so that the amount of the unpaid
balance of the loan at that time, including interest due but not paid,
will be treated as a deemed distribution for Federal income tax
purposes.

No. 96ENTSAIL Page 6

<PAGE>

If the amount in the loan reserve account is not subject to the
restrictions described in Item 6 of this Endorsement,on your default we
reserve the right to deduct from the loan reserve account an amount
equal to the interest and principal payments due. We also reserve the
right to deduct any Withdrawal Charges that apply and any required tax
withholding.

If the amount in the loan reserve account is not subject to the
restrictions described in Item 6 of this Endorsement, on your default we
will designate in the loan reserve account an amount equal to the unpaid
balance (interest and principal payments due) at the time of the
default. When your Certificate is no longer subject to the withdrawal
restrictions of Item 6, we will have the right to foreclose on this
amount, and deduct any Withdrawal Charges that would have applied at the
time of the default, plus any interest due, and any required tax
withholding. This will be no later than the date you attain age 59-1/2
or we are notified in writing that another event has occurred which
would permit Restricted Amounts to be paid. (Such an event includes
separation from service, disability or death.)

H. CHANGES:

We have the right to change the loan terms, as long as any such change
is made to maintain compliance with the terms of any law that applies to
the TSA Certificate.

11. ASSIGNMENTS (SECTION 9.05):

No amount to be paid under the Certificate may be assigned, commuted,
or encumbered by the payee. To the extent permitted by law, no such
amount will in any way be subject to any legal process to subject the
same to the payment of any claim against such payee. The foregoing will
not apply to any assignment, transfer or attachment pursuant to a
qualified domestic relations order as defined in section [414(p)] of
the Code. No interest under the Certificate may be transferred to any
persons others than us upon surrender of such interest.

No. 96ENTSAIL Page 7

<PAGE>

[Page 8 to TSA Endorsement]

[To be added for Certificates issued to participants in the Texas Optional
Retirement Program]

[Notwithstanding any provisions in this Certificate or the Contract to the
contrary, the following restrictions apply, pursuant to Texas law, if you are a
participant in the Texas Optional Retirement Program (TORP).

1. Withdrawals are available under TORP only after one of the following occurs:

a. the requirements for minimum distribution under Section 403(b)(10) of the
Code, as described in Item 8 of this Endorsement, are met; or

b. termination of participation due to death, retirement or termination of
employment in all Texas public institutions of higher education, as
defined under Texas law.

2. Benefits in TORP vest after one year of participation. If you die, retire or
terminate your employment in all Texas public institutions of higher
education before being vested, any amounts provided by your employer's
first-year matching contribution will be refunded to the employer.

3. Withdrawals under TORP cannot be made until we receive a written statement
from your employer verifying your vesting status and that you are no longer a
participant under TORP.

4. We reserve the right to change these provisions without your consent, but
only to the extent necessary to maintain compliance with the laws and
regulations applicable to TORP.

5. No loans are available under TORP.

6. We are responsible for qualified domestic relations orders.]

No. 96ENTSAIL Page 8

[EQUITABLE -- MEMBER OF THE GLOBAL AXA GROUP LOGO]

EQUITABLE ACCUMULATOR(SM)
Combination Variable and Fixed Deferred Annuity
Enrollment Form under Group Annuity Contract No.
AC6725 (Non-Qualified), AC6727 (Qualified) and
Application for Individual Contract
- --------------------------------------------------------------------------------
1. TYPE OF CONTRACT
- --------------------------------------------------------------------------------

|_| Non-Qualified (NQ) |_| Traditional IRA |_| Roth IRA
|_| Qualified Plan - Defined Contribution (DC)
|_| Qualified Plan - Defined Benefit (DB) |_| TSA Transfer/Rollover

- --------------------------------------------------------------------------------
2. OWNER FOR IRA CERTIFICATES/CONTRACTS, OWNER AND ANNUITANT MUST BE THE SAME
PERSON
- --------------------------------------------------------------------------------
|_| Individual |_| Trustee (for an individual) |_| Custodian*
|_| TSA (Form XX-XX-98 must be completed)
|_| Qualified Plan Trustee - DC (Forms APP-97-8 and APP-97-9 must be completed)
|_| Qualified Plan Trustee - DB (Forms APP-97-8 and APP-97-10 must be completed)

- ------------------------------------------------ ------------------------------
Name (First, Middle, Last) Date of Birth (Month/Day/Year)

- ------------------------------------------------ ------------------------------
Address (Street, City, State, Zip Code) Social Security No./

- -------------------------- ---------------------------- |_| Male |_| Female
Home Phone Number Office Phone Number

*As Custodian under the ________ (state) Uniform Gifts to Minors Act (UGMA)
or Uniform Transfer to Minors Act (UTMA). Please note if issued under UGMA or
UTMA, the beneficiary named in section 5 must be the Estate of the Annuitant.

- --------------------------------------------------------------------------------
3. JOINT OWNER OPTIONAL FOR NON-QUALIFIED CERTIFICATES/CONTRACTS
- --------------------------------------------------------------------------------

- ------------------------------------------------ ------------------------------
Name (First, Middle, Last) Date of Birth (Month/Day/Year)

- ------------------------------------------------ ------------------------------
Address (Street, City, State, Zip Code) Social Security No.

- -------------------------- ---------------------------- |_| Male |_| Female
Home Phone Number Office Phone Number

- --------------------------------------------------------------------------------
4. ANNUITANT IF OTHER THAN OWNER
- --------------------------------------------------------------------------------

- ------------------------------------------------ ------------------------------
Name (First, Middle, Last) Date of Birth (Month/Day/Year)

- ------------------------------------------------ ------------------------------
Address (Street, City, State, Zip Code) Social Security No.

- -------------------------- ---------------------------- |_| Male |_| Female
Home Phone Number Office Phone Number

- --------------------------------------------------------
Relationship to Owner

- --------------------------------------------------------------------------------
5. BENEFICIARY(IES) IF MORE THAN ONE - INDICATE %. TOTAL MUST EQUAL 100%.
- --------------------------------------------------------------------------------

- ----------------------------------- ----------------------------------- ------
Name (First, Middle, Last) Relationship to Annuitant %

- --------------------------------------------------------------------------------
6. ANNUITY COMMENCEMENT AGE
- --------------------------------------------------------------------------------

SPECIFY AGE:________________ (Annuitant's age 90 if not indicated)

- --------------------------------------------------------------------------------
THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES
P.O. Box 1547, Secaucus, N.J. 07096-1547
(5/98) (800) 338-3434 cat. no. 126737

<PAGE>

- --------------------------------------------------------------------------------
7. INITIAL CONTRIBUTION INFORMATION
- --------------------------------------------------------------------------------

TOTAL INITIAL CONTRIBUTION: $_________________________

- --------------------------------------------------------------------------------
8. METHOD OF PAYMENT
- --------------------------------------------------------------------------------

<TABLE>
<S> <C> <C> <C> <C>
NON-QUALIFIED: |_| Check payable to Equitable Life |_| Wire |_| 1035 Exchange
QUALIFIED PLAN: |_| Check payable to Equitable Life |_| Wire
TRADITIONAL IRA: |_| Direct rollover from qualified plan or TSA |_| Direct transfer from other Traditional IRA
|_| Rollover from Traditional IRA
ROTH IRA: |_| Conversion rollover from Traditional IRA |_| Direct transfer from other Roth IRA
|_| Rollover from Roth IRA
</TABLE>

- --------------------------------------------------------------------------------
9. BASEBUILDER(R) GUARANTEE ELECTION YOU MUST ANSWER A AND B EVEN IF YOU DO
NOT ELECT BASEBUILDER. PLEASE REFER TO ENROLLMENT FORM/APPLICATION
INSTRUCTIONS BEFORE COMPLETING
- --------------------------------------------------------------------------------

A. Would you like to elect baseBUILDER which includes a combined Guaranteed
Minimum Income Benefit and Guaranteed Minimum Death Benefit? |_| Yes |_| No

B. Which Guaranteed Minimum Death Benefit would you like to elect?
|_| 6% Roll Up to Age 80 |_| Annual Ratchet to Age 80

- --------------------------------------------------------------------------------
10. SYSTEMATIC WITHDRAWALS (OPTIONAL) FOR IRA CERTIFICATE/CONTRACTS, AVAILABLE
ONLY IF YOU ARE AGE 59 TO 70. OTHER WITHDRAWAL OPTIONS ARE AVAILABLE
FOR IRA CERTIFICATES/CONTRACTS.
- --------------------------------------------------------------------------------

FREQUENCY: |_| Monthly |_| Quarterly |_| Annually

Start Date: ________________ (Month, Day)

AMOUNT OF WITHDRAWAL: $_______________ or _______________%

WITHHOLDING ELECTION INFORMATION (Please refer to enrollment form/application
instructions before completing)
A. |_| I do not want to have Federal income tax withheld. (U.S. residence
address and Social Security No./TIN required)
B. |_| I want to have Federal income tax withheld from each payment.

- --------------------------------------------------------------------------------
11. SUCCESSOR OWNER (OPTIONAL FOR NON-QUALIFIED CERTIFICATES/CONTRACTS)
AVAILABLE ONLY IF THE OWNER AND ANNUITANT ARE DIFFERENT PERSONS
- --------------------------------------------------------------------------------

- ------------------------------------------------ ------------------------------
Name (First, Middle, Last) Date of Birth (Month/Day/Year)

|_| Male |_| Female

- ------------------------------------------------ ------------------------------
Address (Street, City, State, Zip Code) Social Security No./TIN

- --------------------------------------------------------------------------------
12. SUITABILITY
- --------------------------------------------------------------------------------
A. Did you receive the EQUITABLE ACCUMULATOR prospectus? |_| Yes |_| No

- ------------------------------------ ------------------------------------------
Date of Prospectus Date(s) of any Supplement(s) to Prospectus

B. Will any existing life insurance or annuity be (or has it been) surrendered,
withdrawn from, loaned against, changed or otherwise reduced in value, or
replaced in connection with this transaction assuming the
Certificate/Contract applied for will be issued?
|_| Yes |_| No If Yes, complete the following:

- ------------------ ----------------- ------------ ---------------------------
Year Issued Type of Plan Company Certificate/Contract Number

(5/98) Accumulator page 2

<PAGE>

- --------------------------------------------------------------------------------
13. ALLOCATION AMONG INVESTMENT OPTIONS CHOOSE A, B OR C
- --------------------------------------------------------------------------------

<TABLE>
<S> <C> <C>
(1) GUARANTEE PERIODS (GIROS)
-----------------------------
- -]A. |_| SELF-DIRECTED ALLOCATION (499) February 15, 1999........ %
-------------
Allocate initial contribution between (400) February 15, 2000........ %
-------------
"(1) GUARANTEE PERIODS" and (401) February 15, 2001........ %
-------------
"(2) INVESTMENT FUNDS." The (402) February 15, 2002........ %
-------------
total of (1) and (2) must equal (403) February 15, 2003........ %
-------------
100%.
(404) February 15, 2004........ %
-------------
- -]B. |_| PRINCIPAL ASSURANCE (405) February 15, 2005........ %
-------------
Under Principal Assurance, an (406) February 15, 2006........ %
-------------
amount is allocated to a Guarantee (407) February 15, 2007........ %
-------------
Period so that its maturity value (408) February 15, 2008........ %
-------------
will equal the initial contribution SUBTOTAL............ % (1)
------------
in the year selected. (2) INVESTMENT FUNDS
--------------------
(087) Alliance Money Market...................... %
-----------------
SELECT MATURITY YEAR: (082) Alliance High Yield........................ %
-----------------
|_| 2005 |_| 2006 |_| 2007 (084) Alliance Common Stock...................... %
-----------------
|_| 2008
(086) Alliance Aggressive Stock.................. %
-----------------
Allocate the remaining amount of (083) Alliance Small Cap Growth.................. %
-----------------
the initial contribution only to (274) BT Equity 500 Index........................ %
-----------------
"(2) INVESTMENT FUNDS." (275) BT Small Company Index..................... %
-----------------
The total must equal 100%. (276) BT International Equity Index.............. %
-----------------
(273) JPM Core Bond.............................. %
-----------------
- -]C. |_| SPECIAL DOLLAR COST (271) Lazard Large Cap Value..................... %
-----------------
AVERAGING (272) Lazard Small Cap Value..................... %
-----------------
The initial contribution is allocated (268) Merrill Lynch World Strategy............... %
-----------------
to the Special Dollar Cost Averaging (269) Merrill Lynch Basic Value Equity........... %
-----------------
Account and will be credited with (266) MFS Research............................... %
-----------------
interest at the rate in effect on (267) MFS Emerging Growth Companies.............. %
-----------------
the Transaction Date. Thereafter, (270) Morgan Stanley Emerging Markets Equity..... %
-----------------
amounts are transferred monthly (261) EQ/Putnam Growth & Income Value............ %
-----------------
over a twelve month period from (262) EQ/Putnam Investors Growth................. %
-----------------
the Special Dollar Cost Averaging (265) EQ/Putnam International Equity............. %
-----------------
Account to the Investment Funds SUBTOTAL........... % (2)
------------
based on the percentages you indicate TOTAL..............100%.

under "(2) INVESTMENT FUNDS."

In states where the Special Dollar

Cost Averaging Account is currently

not available, the initial

contribution is allocated to the

Alliance Money Market Fund and

transferred monthly to the other

Investment Funds you have selected.

The total percentage must equal 100%.
</TABLE>

- --------------------------------------------------------------------------------
|_| REBALANCING* The allocation among the Investment Funds will be
periodically re-adjusted according to the allocation percentages you
indicate above. SELECT REBALANCING FREQUENCY: |_| Quarterly
|_| Semi-Annually |_| Annually *This program may not be elected if you
choose Special Dollar Cost Averaging.
- --------------------------------------------------------------------------------

(5/98) Accumulator page 3

<PAGE>

- --------------------------------------------------------------------------------
14. AGREEMENT
- --------------------------------------------------------------------------------

All information and statements furnished in this enrollment form/application are
true and complete to the best of my knowledge and belief. I understand and
acknowledge that no registered representative has the authority to make or
modify any Certificate/Contract on behalf of Equitable Life, or to waive or
alter any of Equitable Life's rights and regulations. I understand that the
Annuity Account Value attributable to allocations to the Investment Funds and
variable annuity benefit payments, if a variable settlement option has been
elected, may increase or decrease and are not guaranteed as to dollar amount. I
understand that amounts allocated to the Guaranteed Period Account may increase
or decrease in accordance with a market value adjustment until the Expiration
Date. If I have elected the baseBUILDER, I understand that (1) the interest rate
used for baseBUILDER does not represent a guarantee of my Annuity Account Value
or cash value, and (2) if I subsequently exercise the baseBUILDER Guaranteed
Minimum Income Benefit, it must be in the form of a lifetime income. Equitable
Life may accept amendments to this enrollment form/application provided by me or
under my authority. I understand that any change in benefits applied for or age
at issue must be agreed to in writing on an amendment.

X
- ---------------------------------- -------------------- ----------------------
Proposed Annuitant's Signature Date Signed at: City, State

X
- ---------------------------------- -------------------- ----------------------
Proposed Owner's Signature Date Signed at: City, State
(If other than Annuitant)

(NEW YORK, OREGON AND VIRGINIA RESIDENTS SIGN ABOVE,
ALL OTHER RESIDENTS SIGN BELOW.)

COLORADO: IT IS UNLAWFUL TO KNOWINGLY PROVIDE FALSE, INCOMPLETE, OR MISLEADING
FACTS OR INFORMATION TO AN INSURANCE COMPANY FOR THE PURPOSE OF DEFRAUDING OR
ATTEMPTING TO DEFRAUD THE COMPANY. PENALTIES MAY INCLUDE IMPRISONMENT, FINES,
DENIAL OF INSURANCE, AND CIVIL DAMAGES. ANY INSURANCE COMPANY OR REGISTERED
REPRESENTATIVE OF AN INSURANCE COMPANY WHO KNOWINGLY PROVIDES FALSE, INCOMPLETE
OR MISLEADING FACTS OR INFORMATION TO A CONTRACTOWNER OR CLAIMANT FOR THE
PURPOSE OF DEFRAUDING OR ATTEMPTING TO DEFRAUD THE CONTRACT OWNER OR CLAIMANT
WITH REGARD TO A SETTLEMENT OR AWARD PAYABLE FROM INSURANCE PROCEEDS SHALL BE
REPORTED TO THE COLORADO DIVISION OF INSURANCE WITHIN THE DEPARTMENT OF
REGULATORY AGENCIES.

FLORIDA: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO INJURE, DEFRAUD OR DECEIVE
AN INSURER FILES A STATEMENT OF CLAIM OR AN APPLICATION CONTAINING ANY FALSE,
INCOMPLETE, OR MISLEADING INFORMATION IS GUILTY OF A FELONY OF THE THIRD DEGREE.
EQUITABLE LIFE IS A WHOLLY OWNED SUBSIDIARY OF THE EQUITABLE COMPANIES
INCORPORATED (EQ). AXA-UAP, AN INSURANCE HOLDING COMPANY, IS EQ'S LARGEST
SHAREHOLDER. NEITHER EQ NOR AXA-UAP HAS ANY RESPONSIBILITY FOR THE INSURANCE
OBLIGATIONS OF EQUITABLE LIFE.

NEW JERSEY: ANY PERSON WHO KNOWINGLY FILES A STATEMENT OF CLAIM CONTAINING ANY
FALSE OR MISLEADING INFORMATION IS SUBJECT TO CRIMINAL AND CIVIL PENALTIES.

KENTUCKY: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY INSURANCE
COMPANY OR OTHER PERSON FILES AN ENROLLMENT FORM FOR INSURANCE OR STATEMENT OF
CLAIM CONTAINING ANY MATERIALLY FALSE INFORMATION OR CONCEALS FOR THE PURPOSE OF
MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO COMMITS A
FRAUDULENT INSURANCE ACT, WHICH IS A CRIME AND SUBJECTS SUCH PERSON TO CRIMINAL
AND CIVIL PENALTIES.

ALL OTHER STATES: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY
INSURANCE COMPANY FILES AN ENROLLMENT FORM/APPLICATION OR STATEMENT OF CLAIM
CONTAINING ANY MATERIALLY FALSE, MISLEADING OR INCOMPLETE INFORMATION IS GUILTY
OF A CRIME WHICH MAY BE PUNISHABLE UNDER STATE OR FEDERAL LAW.

X
- ---------------------------------- -------------------- ----------------------
Proposed Annuitant's Signature Date Signed at: City, State

X
- ---------------------------------- -------------------- ----------------------
Proposed Owner's Signature Date Signed at: City, State
(If other than Annuitant)

Do you have reason to believe that any existing life insurance or annuity has
been surrendered, withdrawn from, loaned against, changed or otherwise reduced
in value, or replaced in connection with this transaction assuming the
Certificate/Contract applied for will be issued on the life of the Annuitant?
|_| Yes |_| No

Florida License ID No(s). ________________________________________

1) -----------------------------------------------------------------------------
Registered Representative Signature

-----------------------------------------------------------------------------
Print Name & No. of Registered Representative

-----------------------------------------------------------------------------
Registered Representative Soc. Sec. No./TIN

-----------------------------------------------------------------------------
Broker-Dealer/Branch Client Account No.

2) -----------------------------------------------------------------------------
Registered Representative Signature

-----------------------------------------------------------------------------
Print Name & No. of Registered Representative

-----------------------------------------------------------------------------
Registered Representative Soc. Sec. No.

-----------------------------------------------------------------------------
Broker-Dealer/Branch Client Account No.

(5/98) Accumulator page 4