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EXHIBIT 4(h)
GOLDEN AMERICAN LIFE INSURANCE COMPANY
1001 JEFFERSON STREET, SUITE 400, WILMINGTON, DE 19801
ROTH
INDIVIDUAL RETIREMENT ANNUITY RIDER
The following language amends and takes precedence over
contrary language in the Contract to which it is attached.
All references in this rider to:
IRC or Code means the Internal Revenue Code of 1986 as
amended and all rules and regulations thereunder.
Contract means the policy, certificate or contract to which
this rider is attached.
Owner means the person ("insured" or "annuitant") covered by
the contract.
1. This Contract may not be transferred, sold, assigned,
discounted or pledged as collateral:
(a)for a loan;
(b)as security for the performance of an obligation; or
(c)for any other purpose;
to any person other than to us under surrender or settlement.
2. The premiums applicable to this Contract will be applied
to accumulate a retirement saving fund for the
annuitant/Owner.
3. All contributions shall be in cash and the total of all
contributions shall not exceed $2,000 for any taxable year,
except in the case of a rollover contribution which meets
the requirements of IRC Section 408(d)(3) and which is:
(a)from another ROTH IRA [as defined in IRC Section 408A(b)];
(b)from an individual retirement account [as defined in IRC
Section 408(a)]; or
(c)from an individual retirement annuity [as defined in IRC
Section 408(b)];
Any refund of premiums (other than those attributable to
excess contributions) will be applied before the close of the
calendar year following the year of the refund. Any such
refund will be applied towards the payment of future
premiums or the purchase of additional benefits.
4. Conversion of an individual retirement account or an
individual retirement annuity to a ROTH IRA shall be treated
as a distribution from an individual retirement plan (other
than a ROTH IRA) maintained for the benefit of an individual
which is contributed to a ROTH IRA maintained for the benefit
of such individual in a rollover contribution qualifying
under IRC Section 408(d)(3).
5. All distributions made under this Contract, after the
Owner's death, shall be made in accordance with the
requirements of IRC Section 401(a)(9) including any
regulations under that Section. The above Section and
regulations are incorporated by reference.
6. No provision of this Contract or any supplementary
contract issued upon the death of the Owner in exchange for
this Contract will apply where it permits or provides for
settlement of such amount in any manner other than a
complete distribution of the Owner's entire interest by
December 31 of the calendar year containing the fifth
anniversary of the Owner's death, except to the extent that:
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6. Continued
(a) If the Owner's interest is payable to a designated
beneficiary, then the entire interest of the Owner may be
distributed over the life of such beneficiary, or over a
period not extending beyond the life expectancy of such
designated beneficiary, provided that distributions start
by December 31st of the year following the year of the
Owner's death. If the beneficiary is the Owner's
surviving spouse, distribution is not required to
begin before December 31st of the year in which the Owner
would have turned 70 1/2.
(b) If the designated beneficiary is the Owner's
surviving spouse, the spouse may treat the Contract as his
or her own individual retirement arrangement (IRA). This
election will be deemed to have been made if the spouse:
(i) makes a regular IRA contribution to the Contract;
(ii) makes a rollover to or from such Contract;
(iii) fails to elect either of the provisions in Sections
6 or 6(a) above.
7. Life expectancy is computed by use of the expected return
multiples in Section 1.72-9 of the Treasury Regulations.
For purposes of distributions beginning after the Owner's
death, unless otherwise elected by the surviving spouse
by the time distributions are required to begin, life
expectancies shall be recalculated annually. An election
not to recalculate shall be irrevocable by the surviving
spouse and shall apply to all subsequent years.
The life expectancy of a non-spouse beneficiary shall be
calculated using the attained age of such beneficiary
during the calendar year in which distributions are
required to begin pursuant to this section, and payments
for any subsequent calendar year shall be calculated based
on such life expectancy reduced by one for each calendar
year which has elapsed since the calendar year life
expectancy was first calculated.
8. This Contract will be for the exclusive benefit of the
Owner or his or her beneficiary. The entire interest of
the Owner in this Contract will be nonforfeitable.
9. We will furnish annual calendar year reports concerning the
status of this Contract, including information related to
any distribution from the Contract.
10.We may amend this Contract to conform to the provisions of
the IRC, Internal Revenue Regulations or published
Internal Revenue Rulings.
President: /s/ Terry L. Kendall Secretary: /s/ Myles R. Tashman
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