EXHIBIT 1.(5)(F)

                            ESTATE TAX REPEAL RIDER

Definition of Estate Tax Repeal - By Estate Tax Repeal (also referred to below
as "Repeal"), we mean a repeal of the federal estate tax.  Such Repeal must
become law before the end of the calendar year 2002 and must provide that the
federal estate tax will be completely eliminated, either immediately or anytime
in the future.

The Benefit This Rider Provides - If the federal estate tax is repealed as
defined above, you may elect to return your policy to us by following the steps
below, in which case we will pay you the amount stated below, and both this
rider and the policy will end.

When to Elect This Benefit - Your election must be timely.  It will be timely if
we receive it at the address shown below within 60 days after the date the
Repeal becomes law.

How To Elect This Benefit - In order to elect this benefit, you must do the
following:

 .  prepare and sign a written request to elect this benefit.  You may call us at
   our toll free telephone number (800) 800-6416, Client Services Department, to
   request an election form; and

 .  mail your election to:

     Pacific Life & Annuity Company
     Life Division
     Attn:  Estate Tax Repeal Desk
     700 Newport Center Drive
     Newport Beach, CA 92660

It may be to your benefit to retain proof of delivery.  Such proof may, for
example, consist of sending the election by US Postal Service Certified Mail
with Return Receipt Requested.

Proof of delivery will provide you with evidence of the date we received the
election.

What You Receive If You Elect This Benefit - If your election is timely, we will
pay you an amount equal to:

 .  the Accumulated Value of the policy;
 .  plus any policy charges and premium loads deducted; and
 .  less any cost of insurance charges, any outstanding loan, and any charges for
   policy riders other than the fee for this rider.

Such amount will be calculated as of the date we receive your election.  In such
case, both the policy and this rider will end.

Effective Date - This rider is effective on the Policy Date unless otherwise
stated.

When This Rider Ends - This rider will end on the earliest of:

 .  lapse or termination of the policy;
 .  your election of this rider's benefit according to the provisions above;
 .  your Written Request to us choosing to terminate this rider; or
 .  60 days after the Repeal becomes law.

Fee for This Rider - There is a one-time fee of $500 for this rider.  There is
no additional charge if you elect the benefit this rider provides.

General Conditions - This rider is part of the policy to which it is attached.
All terms of the policy that do not conflict with this rider's terms apply to
this rider.  You cannot elect the benefit this rider provides and also elect the
benefit provided under any Enhanced Policy Split Option Rider attached to the
policy.

Signed for Pacific Life & Annuity Company at our Home Office, 700 Newport Center
Drive, Newport Beach, California 92660.


/s/ DAVID W. GARTLEY                    /s/ AUDREY L. MILFS
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Chairman and Chief Executive Officer    Secretary

R01ETR-NY