ROTH IRA REQUIREMENTS

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1 Regarding Roth Individual Retirement Annuity (IRA) Plans Described in Section 408A of the Internal Revenue Code This Disclosure Statement ( Disclosure ) presents a general overview of the federal laws applicable to your Roth Individual Retirement Annuity ( Roth IRA ). It does not describe the special rules that apply to Traditional IRAs, Education IRAs (Coverdell Education Savings Accounts), or SIMPLE IRAs. Neither National Western Life Insurance Company ( NWL ) nor any of its employees or agents are authorized to provide legal or tax advice. If you have any questions regarding this Disclosure or the tax implications of your Roth IRA contact your tax or legal advisor. Please read this Disclosure carefully. File this Disclosure with the other documents pertaining to your Roth IRA. RIGHT TO REVOKE You may revoke your Roth IRA by mailing or delivering to NWL a written notice of revocation at any time during the seven-day period following (1) the establishment of your Roth IRA or (2) the date you receive an amendment that materially changes the information in this Disclosure or in your Roth IRA contract if such amendment is effective within the seven-day period following the establishment of your Roth IRA. If your written notice is mailed, it will be considered mailed on the date of the postmark (or, if sent by certified or registered mail, on the date of certification or registration), but only if: (1) It was enclosed in an envelope or other appropriate wrapper; (3) It was deposited in the United States mail; and (2) It was sent with first class postage prepaid; (4) It was addressed to: Policy Owner Services National Western Life Insurance Company 850 E. Anderson Lane, Austin, Texas Upon NWL s receipt of timely notice of revocation, you are entitled to a full refund of the contributions made to your Roth IRA. The amount returned to you will not be adjusted for any expenses, commissions, fluctuations in market value or other charges. You may call NWL s Policy Owner Services at (800) if you have any questions regarding revocation of your Roth IRA. ELIGIBILITY You may contribute to a Roth IRA for any taxable year during which you receive earned income. For any taxable year during which your spouse does not receive earned income, you (if you have earned income) may also contribute to a separate "spousal" Roth IRA established for your spouse s benefit. ROTH IRA REQUIREMENTS The annuity contract used to fund your Roth IRA meets the following requirements specified in the contract and/or Sections 408A(a) and 408(b) of the Internal Revenue Code: (1) The contract cannot be transferable by you (except to a former spouse under a divorce decree); (2) The contract cannot be used as security for a loan; (3) The premiums are not fixed; (4) The annual premium paid under the contract cannot exceed the maximum contribution amounts detailed herein; (5) Any refund of premiums will be applied before the close of the next calendar year toward the payment of future premiums or the purchase of additional benefits; and (6) Your entire interest must be nonforfeitable. Policy Form No and variations thereof ROTH IRA CONTRIBUTIONS You may continue to fund a Roth IRA as long as you have earned income and your Modified Adjusted Gross Income (MAGI) does not exceed the limits discussed below. Maximum Contributions: The total amount you may contribute to your Roth IRA cannot exceed the lesser of 100 percent of your earned income or $3,000 for years , $4,000 for years , and $5,000 for 2008, with the possibility of cost of living adjustments in years 2009 and beyond. If you also maintain a Traditional IRA (an IRA subject to Internal Revenue Code Sections 408(a) or 408(b)) the maximum contribution to your Roth IRA is reduced by any contributions to your Traditional IRA. Your annual contribution to your Roth IRAs and Traditional IRAs may not exceed the lesser of the applicable limit mentioned above or 100 percent of your earned income. Limitations on Contributions: Unmarried individuals with Modified Adjusted Gross Income (MAGI) exceeding $110,000 may not fund a Roth IRA. Married individuals filing their taxes jointly with MAGI exceeding $160,000 may not fund a Roth IRA. Married individuals filing separately with MAGI exceeding $10,000 may not fund a Roth IRA. If you are unmarried with MAGI between $95,000 and $110,000 your maximum Roth IRA contribution, subject to the yearly maximums stated above, is determined as follows: (1) Subtract your MAGI from $110,000; (2) Divide this amount by $15,000; and (3) Multiply this amount by the maximum allowable contribution applicable for that year including catch-up contributions if applicable. SA-9942 Page 1 of 6

2 If you are married filing jointly with MAGI between $150,000 and $160,000 your maximum Roth IRA contribution, subject to the yearly maximum stated above, is determined as follows: (1) Subtract your MAGI from $160,000; (2) Divide this amount by $10,000; and (3) Multiply this amount by the maximum allowable contribution applicable for that year including catch-up contributions if applicable. Catch-up Contributions: If you are 50 or older at the close of the tax year, you may make additional contributions to your Roth IRA of $500 for years and $1,000 for years 2006 and beyond. TAX STATUS Contributions: No deduction is allowed for contributions, transfers or rollovers to a Roth IRA. For tax years between January 1, 2002, through December 31, 2006, you may be eligible to receive a tax credit of up to $1,000 per year for your contributions to your Roth IRA. Please consult your tax or legal advisor to determine your eligibility for this tax credit. Interest Earnings: Interest earnings credited to your Roth IRA are not taxable to you currently as income. As discussed below, the taxation of interest earnings when distributed depends on whether or not the distribution is a qualified distribution. If your withdrawal is attributed to funds converted from a Traditional IRA, taxation may be accelerated. Required Distributions: You are not required to take distributions from your Roth IRA when you reach age 70 ½. However, if you die prior to beginning distributions, your entire benefit must be completed by the end of the calendar year containing the fifth anniversary of your death unless distribution of your benefit is made over the life expectancy of your beneficiary and begins by the end of the calendar year following the calendar year of your death (or, if later and if your designated beneficiary is your spouse, by the end of the calendar year in which you would have attained age 70½). TIMING OF CONTRIBUTIONS You may make contributions to your Roth IRA for a given year at any time up to the due date of your federal tax return for such year (without regard to any extensions). In the case of a new Roth IRA, it is not necessary that the plan be established prior to the end of the year for which the initial contribution is made. It is necessary only that the plan was established and the initial contribution made on or before the due date of your federal tax return for that year. ROLLOVER AND CONVERSION CONTRIBUTIONS Your Roth IRA may be (1) rolled over to another of your Roth IRAs, (2) receive rollover contributions from another of your Roth IRAs, (3) or may receive conversion contributions provided all applicable rollover or conversion rules are followed. A rollover is a tax-free movement of funds to your Roth IRA from another of your Roth IRAs. A conversion is movement of Traditional IRA funds to a Roth IRA and is generally a taxable event. Below is a brief description of the types of rollovers and conversions permitted. Rollover and conversion transactions are complex and technical. Please consult your tax or legal advisor with any questions you may have regarding a rollover or conversion. Roth IRA to Roth IRA: Funds from your Roth IRA may be rolled over to another of your Roth IRAs if the requirements of IRC Section 408(d)(3) are met. A proper rollover requires that (1) all or part of the distribution is rolled over generally not more than 60 days after the distribution is received; (2) you have not completed another Roth IRA to Roth IRA rollover from the distributing Roth IRA during the preceding 12 months; and (3) you have not rolled over the same funds in the previous 12 months. Roth IRA assets may not be rolled over to another type of IRA (e.g., Traditional IRAs, SIMPLE IRAs, etc.). Traditional IRA to Roth IRA: You may convert all or a portion of your Traditional IRA to your Roth IRA unless your MAGI exceeds $100,000 or you are married filing separate tax returns. The amount of a conversion from your Traditional IRA will be treated as a distribution for income tax purposes and is includible in your income (excluding nondeductible contributions). The 10 percent early distribution penalty will not apply to conversions of funds from a Traditional IRA to a Roth IRA. EXCESS CONTRIBUTIONS An excise tax of 6 percent is imposed on excess contributions to your Roth IRA. This tax applies each year in which excess contributions remain in your Roth IRA. Excess contributions are those contributions that exceed your maximum contribution amount as previously discussed in this Disclosure, excluding rollover and direct transfer amounts. The excise tax on excess contributions may also apply if contributions to Traditional IRAs have been made and the total of all contributions excluding rollover and direct transfer amounts, exceed your maximum contribution amount as previously discussed in this Disclosure. It is solely your responsibility to make sure the proper amount was contributed and to make timely requests for the return of any excess contributions. DISTRIBUTIONS Qualified Distributions: Qualified distributions from your Roth IRA are not included in your gross income for tax purposes. A qualified distribution is one made after the five-year period beginning with the first year in which you made a contribution to your Roth IRA and is made because of one of the following occurrences: (1) You reach age 59 ½; (2) You become disabled; (3) You purchase your first home (subject to a $10,000 limit); or (4) You die. Page 2 of 6

3 Nonqualified Distributions: If you do not meet the requirements listed above to take a qualified distribution, funds withdrawn from your Roth IRA will be included in your gross income for tax purposes. If you are under age 59 ½ the amount of the distribution may also be subject to early withdrawal penalties. However, when nonqualified distributions are taken from your Roth IRA they are generally not taxable until the distributions exceed the amount of your annual contributions and your conversion contributions. These rules are technical and complex. Please consult your tax or legal advisor with any questions you may have. Effect of Your Death on Distributions: If you die before your entire interest is distributed, the remaining portion will be distributed in accordance with the settlement option in effect at the time you die. If you die before distributions commence, your entire interest must be distributed in accordance with the provisions outlined in your Roth IRA Endorsement Form made a part of your annuity contract, subject to the required minimum distribution rule described above. PROHIBITED TRANSACTIONS If you should borrow money from or pledge your Roth IRA as security for a loan, then your Roth IRA will lose its tax exempt status retroactively to the first day of the taxable year in which the borrowing or transaction occurred, and you must include in your gross income for that year the earnings as of the first day of your tax year. Furthermore, if by the date of the borrowing or pledging, you had not yet attained age 59 ½ or become disabled, the 10% excise tax on premature distributions will apply. In addition, if you engage in any transaction prohibited under Section 4975(c) of the Internal Revenue Code, a 15% excise tax will be imposed. INTERNAL REVENUE SERVICE APPROVAL The contract used to fund your Roth IRA has not yet been approved for use as a Roth IRA contract by the Internal Revenue Service. The Internal Revenue Service approval is a determination only as to the form of the contract, and does not represent a determination of the merits of such contract. RETURN FOR EXCISE TAXES If you owe an excise tax for a year due to an excess contribution, premature distribution, or failure to take a required minimum distribution, you must file IRS Form 5329 with the IRS for that year. ADDITIONAL INFORMATION AVAILABLE Additional information regarding Roth IRAs can be obtained from any district office of the Internal Revenue Service. See also IRS Publication 590, Individual Retirement Arrangements (IRAs), available from the IRS by calling , or on the Internet at Page 3 of 6

4 PROJECTED FINANCIAL RESULTS The table on this page illustrates the accumulation of cash values in a Roth IRA funded with an annuity contract under specified assumptions with respect to the amount of contributions, timing of contributions, and the rates at which interest is to be credited. The accumulated value of your Roth IRA at any time may exceed or fall short of the value shown in the appropriate table if there is any deviation from these assumptions. Due to the volatility of current interest rates, any projection of the growth values of this annuity based on non-guaranteed interest rates cannot reasonably be made. Therefore, no projection based on current non-guaranteed rates is provided in this disclosure. ROTH INDIVIDUAL RETIREMENT ANNUITY (IRA) Policy Form and variations thereof Accumulation of Values Based on initial premium of $1,000 Based on annual premium of $1, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,973 1 This annuity policy provides a Contract Value equal to 87.5% of the premiums received, less withdrawals and withdrawal charges, all accumulated at an effective rate of at least 1.00%, but no greater than 3.00% interest. The Contract Values in the above table are accumulated at an effective rate of 1.00%. The Account Value is a percentage of premiums received as set out in the policy, less any Federal, State, or Municipal taxes, or any fees or assessments related to the policy, payment of which is required or authorized by law, which have not otherwise been deducted or offset, with interest to the date of withdrawal. The Account Value is reduced by any withdrawals and applicable withdrawal charges. There are 3 interest credit options described below. Page 4 of 6

5 Interest credited under Option A is added to your Account Value on the first Policy Anniversary and each Policy Anniversary thereafter while under this option. Interest credited under Option A is linked in part to the average of the 12 monthly index values of the S&P 500 Composite Stock Price Index (which excludes dividends) for the Policy and could be as low as 0.0%. Interest credited under Option D is added to your Account Value on the first Policy Anniversary and each Policy Anniversary thereafter while under this option. Interest credited under Option D is linked in part to the sum of the 12 monthly change rates (subject to a maximum monthly increase rate) of the S&P 500 Composite Stock Price Index (which excludes dividends) for the Policy and could be as low as 0.0%. Before explaining the Option A and D formulas, there are components that you must understand: INDEX - the Standard & Poor s 500 Composite Stock Price Index, which excludes dividends. If publication of the Index is discontinued, or the calculation is substantially changed or is not available to us, we will substitute a suitable alternative index and notify you in writing. INDEX DATE - the last date of each monthly period beginning on the Policy Date and the same day of each month thereafter. For example, if the Policy Date is January 7, 2003, the first Index Date is February 6, 2003 and the sixth day of each following month. If the Index Date falls on a date that does not exist in a month, such as the 31st, the Index Date used is the first preceding day that exists. INDEX VALUE - the closing value of the Index. If the Index Value is not available for any Index Date, we will use the Index Value on the first preceding day for which the Index Value is available. The Index Value on the Policy Date is the Index Value on the first day preceding the Policy Date for which the Index Value is available. The Index Value on any Policy Anniversary is the Index Value on the first day preceding the Policy Anniversary for which the Index Value is available. OPTION A ASSET FEE RATE The Option A Asset Fee Rate is used in the calculation of the Interest Credit under Option A. The Option A Asset Fee Rate is determined at the beginning of each Policy. The Option A Asset Fee Rate will never exceed 6.0%. OPTION A PARTICIPATION RATE The Option A Participation Rate is used in the calculation of the Interest Credit under Option A. The Option A Participation Rate is determined at the beginning of each Policy. The Option A Participation Rate will never be less than 50.0% (0.0% in California). OPTION A INDEX AVERAGE The Option A Index Average is the average of the Index Values on the 12Index Dates during each Policy. MONTHLY INDEX CHANGE RATE The Monthly Index Change Rate for any Index Date equals (a) divided by (b); the result not greater than (c), where (a) is the Index Value on such Index Date less the Index Value on the immediately preceding Index Date (Policy Date in the first month); (b) is the Index Value on such immediately preceding Index Date; and (c) is the Monthly Index Cap Rate for the Policy. MONTHLY INDEX CAP RATE The Monthly Index Cap Rate is a limit on the Monthly Index Change Rate. At the beginning of each Policy, the Monthly Index Cap Rate will be determined. It will not be less than 1.00%. OPTION D ANNUAL INDEX CHANGE RATE The Option D Annual Index Change Rate for any Policy is the sum of the Option D Monthly Index Change Rates for the 12 Index Dates during the Policy. The Option D Annual Index Change Rate will never be less than zero (0). Interest credited under Option A is added to your Account Value on the first Policy Anniversary and each Policy Anniversary thereafter while under this option. Interest credited under Option A can be as little as 0%. Interest is not credited during the Policy. 1. On the first Policy Anniversary the Interest Credit under Option A equals (a) divided by (b), the result multiplied by (e), less (c), the result multiplied by (d), the result multiplied by (f), where: (a) is the Option A Index Average for the first Policy, minus the Index Value on the Policy Date. (b) is the Index Value on the Policy Date. (c) is the Option A Asset Fee Rate for the first Policy expressed as a decimal number. (d) the Percentage of Premiums for the first Policy, as shown on Page 3 of the Policy times the sum of the Initial Premium and premiums received after the Policy Date and on or before the 20 th calendar day following the Policy Date. (e) is the Option A Participation Rate for the first Policy. (f) is the Interest Credit Allocation Percentage for the first Policy for Interest Credit Option A. 2. On Policy Anniversaries after the first, the Interest Credit under Option A equals (a) divided by (b), the result multiplied by (e), less (c) the result multiplied by (d), the result multiplied by (f), where: (a) is the Option A Index Average for the current Policy, minus the Index Value on the prior Policy Anniversary. (b) is the Index Value on the prior Policy Anniversary. (c) is the Option A Asset Fee Rate for the current Policy expressed as a decimal number. (d) is your Account Value on the prior Policy Anniversary. (e) is the Option A Participation Rate for the current Policy. (f) is the Interest Credit Allocation Percentage for the current Policy for Interest Credit Option A. Page 5 of 6

6 Interest credited under Option D is added to your Account Value on the first Policy Anniversary and each Policy Anniversary thereafter while under this option. Interest credited under Option D can be as little as 0%. Interest is not credited during the Policy. 1. On the first Policy Anniversary the Interest Credit under Option D equals (a) x (b) x (c) where: (a) is the Option D Annual Index Change Rate for the first Policy. (b) is the Percentage of Premiums for the first Policy as shown on Page 3 of the Policy times the sum of the Initial Premium and premiums received after the Policy Date and on or before the 20 th calendar day following the Policy Date. (c) is the Interest Credit Allocation Percentage for the first Policy for Interest Credit Option D. 2. On Policy Anniversaries after the first, the Interest Credit under Option D equals (a) x (b) x (c) where: (a) is the Option D Annual Index Change Rate for the current Policy. (b) is your Account Value on the prior Policy Anniversary. (c) is the Interest Credit Allocation Percentage for the current Policy for Interest Credit Option D. The Company reserves the right to discontinue the availability of Interest Credit Options A and D as set forth in the Policy and Endorsements. The Owner may choose on the Policy Date the allocation of interest credits between Interest Credit Option A, B, or D and such allocations may be changed periodically as set forth in the Policy and Endorsements Interest Credit Option B provides a fixed rate set by National Western Life Insurance Company and will never be less than the Interest Rate as described in the Policy. The rate declared as of the Policy Anniversary will be the rate that you will earn the following Policy. Interest is credited daily under this option. WITHDRAWAL CHARGES - One free withdrawal of up to 10% of the Account Value may be made each Policy after the first. The amount withdrawn must be at least $500 or the Cash Surrender Value, if less than $500. You may accumulate unused Free Withdrawal amounts in 10% increments only. This means that any unused Free Withdrawals of up to 10% may not be accumulated. The maximum accumulated Free Withdrawal expressed as a percentage of the Account Value may no exceed the Maximum Accumulated Free Withdrawal Percentage of 50%. Free withdrawals within 12 months of a full surrender will be treated as having been made in anticipation of surrender, and together with the full surrender, will be subject to the applicable withdrawal charge. Except for any free withdrawals, described herein, withdrawals will be subject to the Withdrawal Charge Rate in the schedule below. Withdrawal charges as a percentage of the Account Value are as follows: Policy WITHDRAWAL CHARGES RATES Rate % % % % % % % % % % % % % Thereafter 0.00% If the withdrawal is a full surrender, the withdrawal will be subject to a withdrawal charge equal to a percentage of the amount withdrawn as described above, plus a percent of the amount of any free partial withdrawal(s) taken in the 12 months prior to full surrender as described above. Standard & Poor s, S&P, S&P 500, Standard & Poor s 500 and 500 are trademarks of The McGraw-Hill Companies, Inc. and have been licensed for use by National Western Life Insurance Company. The Product is not sponsored, endorsed, sold or promoted by Standard & Poor s and Standard & Poor s makes no representation regarding the advisability of purchasing the Product. Page 6 of 6

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