Exhibit 4(i)

PROTECTIVE LIFE INSURANCE COMPANY { P. O. BOX 10648 BIRMINGHAM, ALABAMA 35202-0648 }

ROTH INDIVIDUAL RETIREMENT ANNUITY (IRA) ENDORSEMENT

FOR DEFERRED ANNUITY CONTRACTS

The Contract to which this Individual Retirement Annuity Endorsement is attached is issued as an individual retirement annuity under Section 408A of the Internal Revenue Code of 1986, as amended (the “Code”). Accordingly, the applicable provisions of the Contract are restricted or amended by this Endorsement as required by Code Section 408A.

The Contract is amended as follows:

1.                                            OWNER AND ANNUITANT

The Annuitant must be an individual who is the sole Owner, and all payments made from the Contract while the Annuitant is alive must be made to the Annuitant. Except as permitted under Section 8 of this Endorsement, and otherwise permitted under the Code and applicable regulations, neither the Owner nor the Annuitant can be changed.

2.                                            NONTRANSFERABLE AND NONFORFEITABLE

The Contract is established for the exclusive benefit of the Owner and his or her beneficiaries. The Owner’s interest under the Contract is nontransferable, and except as provided by law, is nonforfeitable. In particular, the Contract may not be sold, assigned, discounted or pledged as collateral for a loan or as security for the performance of any obligation or for any other purpose, to any person other than the