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EXHIBIT 1
Golden American Life Insurance Company
TO: File DATE: July 14, 1988
FROM: Fred H. Davidson
SUBJECT: Western Capital Specialty Managers Separate Accounts A
& B
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Pursuant to resolution of the Board of Directors of Golden
American Life Insurance Company, dated March 25, 1988, the
following separate accounts are hereby established to hold the
assets funding the indicated variable contracts or policies:
* Western Capital Specialty Managers Separate Account A for
variable life insurance policies investing in the Western
Capital Special Managers Trust.
* Western Capital Specialty Managers Separate Account B for
variable annuity contracts investing in the Western Capital
Specialty Managers Trust.
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