ENDORSEMENT APPLICABLE TO
                           NON-QUALIFIED CERTIFICATES



THIS ENDORSEMENT APPLIES ONLY TO JOINT OWNERS OF A NON-QUALIFIED CERTIFICATE.
BOTH OWNERS POSSESS AN UNDIVIDED INTEREST IN THE RIGHTS OF THE ENTIRE
CERTIFICATE. BOTH OWNERS MUST ACT JOINTLY IN EXERCISING ANY OWNERSHIP RIGHTS.

UNLESS OTHERWISE INDICATED ANY REFERENCE TO "YOU" AND "YOUR" IN THE CERTIFICATE
WILL APPLY TO BOTH OF THE OWNERS, AND ANY REFERENCE TO THE TERM "CODE" MEANS THE
INTERNAL REVENUE CODE OF 1986, AS NOW OR HEREAFTER AMENDED OR ANY CORRESPONDING
PROVISIONS OF PRIOR OR SUBSEQUENT UNITED STATES REVENUE LAWS. REFERENCES TO THE
"CODE" IN THIS CERTIFICATE INCLUDE REFERENCES TO APPLICABLE TAX REGULATIONS. FOR
PURPOSES OF THIS ENDORSEMENT ANY REFERENCE TO "CERTIFICATE" WILL ALSO INCLUDE
"CONTRACT".

Both Owners must be of legal age or age of majority. Neither Owner may be a
non-natural person.

1.   OWNER DEATH DISTRIBUTION RULES

          Upon the death of an Owner, before the Annuity Commencement Date:

     (a)  If a Joint Owner who is also the Annuitant dies, we will pay the death
          benefit to the surviving Joint Owner. The surviving Joint Owner will
          be deemed the beneficiary, superceding any other beneficiary
          designation.

          Under the following circumstances, the death benefit will not be paid
          at the death of the Joint Owner/Annuitant before the Annuity
          Commencement Date and the coverage under the Certificate will
          continue:

          (i)   the Joint Owner/Annuitant is married at the time of death;

          (ii)  the surviving spouse is the person named as Joint Owner; and

          (iii) the spouse elects to become the sole Owner "Successor Owner and
                Annuitant" of the Certificate if the spouse survives the Joint
                Owner/Annuitant.

     (b)  If a Joint Owner who is not the Annuitant dies, the surviving Joint
          Owner becomes the sole Owner and will be deemed the beneficiary
          superceding any other beneficiary designation.

          The entire Cash Value must be fully paid to the surviving Owner as
          beneficiary within 5 years after the death of the first Joint Owner to
          die, or payments must begin not later than 1 year following the death
          of the first Joint Owner to die as a life annuity or installment
          option for a period of not longer than the life expectancy of the
          surviving Owner as beneficiary. If the Joint Owners have not



          elected a form of payment, a single sum payment must be made to the
          surviving Owner as beneficiary on the fifth anniversary of the death
          of the first Joint Owner to die. Subject to our rules at the time of
          payment, the surviving Owner as beneficiary may elect to apply such a
          single sum payment to a new non-qualified annuity Certificate to be
          owned by the surviving Owner as beneficiary. Instead of a single sum
          payment, the surviving Owner as beneficiary may elect to receive an
          Annuity Benefit or a payout option which satisfies the terms of
          Section 72(s) of the Internal Revenue Code and our rules at the time.
          However, if the surviving Owner is the spouse of the deceased Joint
          Owner, the spouse can elect to continue the Certificate while the
          Annuitant is living, and full payment of amounts under the Certificate
          must be made not later than five years after the spouse's death.

          If payments under an Annuity Benefit had begun before one of the Joint
          Owner's death, such payments will continue to be made pursuant to the
          terms of such Benefit.

          If the Annuitant dies before the entire amount under the Certificate
          is paid, we will pay the death benefit to the surviving Owner as
          beneficiary.

          If the surviving Owner dies before the Annuitant, and before all
          amounts have been paid under the Certificate, such amount will be paid
          in a single sum to the beneficiary previously designated under the
          Certificate. If there is no designated beneficiary living, the payment
          will be made to the surviving Owner's estate.

2.   ELECTION OF ANNUITY BENEFITS

          If a period certain installment option is elected, the period certain
          elected may not extend beyond the life expectancy of the beneficiary.

3.   ASSIGNMENTS

          Notwithstanding anything to the contrary, you may assign the
          Certificate and the rights described therein before the Annuity
          Commencement Date and for any purpose other than as collateral or
          security for a loan. We will not be bound by an assignment unless we
          have received it and it is in writing. Your rights and those of any
          other person referred to in the Certificate and this Endorsement will
          be subject to the assignment. We assume no responsibility for the
          validity of any assignment.

THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES



   /s/ Edward S. Miller                     /s/ Pauline Sherman
   -------------------------------------    ------------------------------------
   President and Chief Executive Officer    Senior Vice President, Secretary and
                                            Associate General Counsel