424(b)(3)
                                                                      333-155350



For purposes of calculating any applicable guaranteed minimum death benefit or
guaranteed minimum income benefit, amounts merged from the EQ/Caywood-Scholl
High Yield portfolio into the EQ/Quality Bond PLUS portfolio will roll up at a
rate of 3% or 4%. You may transfer amounts from the EQ/Quality Bond PLUS
portfolio to other available investment options at any time.


                                                        ACC Pre-02/confirms & AR