XTra Credit FOUR - Prudential Annuities

DEATH BENEFITWHAT TRIGGERS THE PAYMENT OF A DEATH BENEFIT?The Annuity provides a Death Benefit during its accumulation period. If the Annuity is owned by one or more natural persons, theDeath Benefit is payable upon the first death of an Owner. If the Annuity is owned by an entity, the Death Benefit is payable upon theAnnuitant's death, if there is no Contingent Annuitant. If a Contingent Annuitant was designated before the Annuitant's death and theAnnuitant dies, then the Contingent Annuitant becomes the Annuitant and a Death Benefit will not be paid at that time. The personupon whose death the Death Benefit is paid is referred to below as the "decedent."BASIC DEATH BENEFITThe Annuity provides a basic Death Benefit at no additional charge. The Insurance Charge we deduct daily from your Account Valueallocated to the Sub-accounts is used, in part, to pay us for the risk we assume in providing the basic Death Benefit guarantee underthe Annuity. The Annuity also offers two different optional Death Benefits. Either benefit can be purchased for an additional charge.The additional charge is deducted to compensate American Skandia for providing increased insurance protection under the optionalDeath Benefits. Notwithstanding the additional protection provided under the optional Death Benefits, the additional cost has theimpact of reducing the net performance of the investment options. Under certain circumstances, your Death Benefit may bereduced by the amount of any Credits we applied to your Purchase Payments. (see "How are Credits Applied to My AccountValue")The basic Death Benefit is the greater of:• The sum of all Purchase Payments less the sum of all proportional withdrawals.• The sum of your Account Value in the variable investment options and your Interim Value in the Fixed Allocations, less theamount of any Credits applied within 12-months prior to the date of death."Proportional withdrawals" are determined by calculating the percentage of your Account Value that each prior withdrawalrepresented when withdrawn. For example, a withdrawal of 50% of Account Value would be considered as a 50% reduction inPurchase Payments for purposes of calculating the basic Death Benefit.OPTIONAL DEATH BENEFITSTwo optional Death Benefits are offered for purchase with your Annuity to provide an enhanced level of protection for yourbeneficiaries.Currently, these benefits are only offered and must be elected at the time that you purchase your Annuity. We may, at a laterdate, allow existing Annuity Owners to purchase either of the optional Death Benefits subject to our rules and any changes orrestrictions in the benefits. Certain terms and conditions may differ if you purchase your Annuity as part of an exchange,replacement or transfer, in whole or in part, from any other Annuity we issue.Enhanced Beneficiary Protection Optional Death BenefitThe Enhanced Beneficiary Protection Optional Death Benefit can provide additional amounts to your Beneficiary that may be used tooffset federal and state taxes payable on any taxable gains in your Annuity at the time of your death. Whether this benefit isappropriate for you may depend on your particular circumstances, including other financial resources that may be available to yourBeneficiary to pay taxes on your Annuity should you die during the accumulation period. No benefit is payable if death occurs on orafter the Annuity Date.The Enhanced Beneficiary Protection Optional Death Benefit provides a benefit that is payable in addition to the basic DeathBenefit. If the Annuity has one Owner, the Owner must be age 75 or less at the time the benefit is purchased. If the Annuity has jointOwners, the oldest Owner must be age 75 or less. If the Annuity is owned by an entity, the Annuitant must be age 75 or less.Calculation of Enhanced Beneficiary Protection Optional Death BenefitIf you purchase the Enhanced Beneficiary Protection Optional Death Benefit, the Death Benefit is calculated as follows:1. the basic Death Benefit described above;PLUSContract described herein is no longer available for sale.2. 40% of your "Growth" under the Annuity, as defined below.46