from POS AMI
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<page> 1 ML Life Insurance Company of New York Endorsement Individual Retirement Annuity ("Ira") This Supplements the Provisions of This Contract Required to Qualify as an Individual Retirement Annuity ("Ira") Under Section 408(b) of the Internal Revenue Code of 1986 (The "Code"). 1. the Distribution of the Owner's Interest Shall Be Made to Meet Minimum Distribution ("Payment") Requirements Including the Incidental Death Benefit Requirement. These Requirements Are in Section 408(a)(6) or Section 408(b)(3) of the Code and Regulations. the Owner or Beneficiary ("Payee") Must Choose Payments That Meet These Requirements. 2. Life Expectancy (The Length of Time the Owner Is Expected to Live) Is Recalculated Yearly for Payments Under This Contract. Before Payment, an Owner (Or Spousal Payee When Owner Dies Before Payments Begin) May Elect Not to Have Life Expectancy Recalculated. an Election Not to Have Life Expectancy Recalculated Cannot Be Revoked. Life Expectancies of Non-Spousal Payees May Not Be Recalculated. 3. an Owner May Meet the Payment Requirements of the Code by Taking a Payment From Any One Ira. That Payment Is Equal to the Amount Required to Meet the Payment Requirements for Two or More Iras. to Do This, the Owner May Use the Alternate Method Described in Irs Notice 88-38, 1988-1 C.B. 524. ML Life Insurance Company of New York By: /S/ Barry G. Skolnick Secretary
