Employers may choose to provide their employees with either EQUI-VEST^® Strategies TSA or EDC as retirement investment tools, or they may decide to offer both to allow their employees to enhance savings opportunities.

Contributions to, and any earnings within the EQUI-VEST^® Strategies TSA or EDC program are not subject to federal income tax until they are withdrawn. Since contributions are made on a pre-tax basis, taxable income is reduced and immediate tax savings are obtained.

Withdrawals for EQUI-VEST^® Strategies TSA made prior to age 59½ may be subject to an additional 10% federal income tax penalty. An additional 10% federal income tax penalty may be applied to withdrawals (before age 59½) made on any amounts rolled into an EQUI-VEST^® Strategies EDC from another eligible retirement plan, e.g., 403(b) rollover to the 457(b). Rollover amounts into a 457(b) are tracked separately for purposes of the additional federal income tax penalty.

Variable deferred annuities are long-term retirement contracts designed to accumulate funds and then to provide a lump sum amount or lifetime payments.

Because an annuity contract would be used to fund a qualified employer-sponsored retirement arrangement, participants should do so for the annuity’s features and benefits other than tax deferral. For such cases, tax deferral is not an additional benefit of the variable annuity. Participants may want to consider the relative features, benefits and costs of this annuity with any other investment that they may have in connection with their retirement plan or arrangement.

Please be advised that this page is not intended as legal or tax advice. Accordingly, any tax information provided on this page is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer. The tax information was written to support the promotion or marketing of the transaction(s) or matter(s) addressed and you should seek advice based on your particular circumstances from an independent tax advisor.

There are contract limitations and fees and charges associated with annuities, which include, but are not limited to, mortaility and expense risk charges, sales and surrender charges, and administrative fees. A financial professional can provide cost information and complete details.

This is not a complete description of all material provisions of the annuity contracts. Certain types of contracts, features, and benefits may not be available in all jurisdictions.

EQUI-VEST^® is a registered service mark of AXA Equitable Life Insurance Company, New York, NY 10104. AXA Equitable and AXA Advisors are affiliated companies.

Issued by: AXA Equitable Life Insurance Company (AXA Equitable)

Contract form #s: 2004TSAGAC and 2004EDCGAC and any state variations

GE-43878 (6/08)