1 Refers to optional features available for an additional charge. All guarantees are based on the claims-paying ability of the issuing insurance company.

Please consider the charges, risks, expenses, and investment objectives carefully before purchasing a variable life insurance policy or variable annuity. For a prospectus containing this and other information, please click on links above or contact a financial professional. Read it carefully before you invest or send money.

Please be advised that this page is not intended as legal or tax advice. Accordingly, any tax information in this document 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.

Funding a tax qualified retirement plan or arrangement with an annuity does not provide any additional tax benefits, however, doing so can provide you with additional insurance benefits and contract features beyond tax deferral. You may want to consider the relative features, benefits and costs of this annuity with any other investment that you may have in connection with your retirement plan or arrangement.

Annuities are long-term financial products designed for retirement purposes. In essence, annuities are contractual agreements in which payment(s) are made to an insurance company, which agrees to pay out an income or a lump sum amount at a later date. There are contract limitations and fees and charges associated with annuities, which include, but are not limited to, mortality and expense risk charges, sales and surrender charges, administrative fees, and charges for optional benefits. Life insurance policies have exclusions, limitations, and terms for keeping them in force. Fees and charges associated with life insurance include mortality and expense risk charges, cost of insurance charges, surrender charges, administrative fees, and charges for optional benefits.A financial professional can provide cost information and complete details for annuities and life insurance policies.

Certain types of contracts, features and benefits may not be available in all jurisdictions or may be different.

Annuities and life insurance policies are issued by AXA Equitable Life Insurance Company (AXA Equitable) NY, NY and are distributed by AXA Advisors, LLC (member SIPC). AXA Equitable and AXA Advisors are affiliated companies and do not provide legal or tax advice.

Contract form numbers: 11936P, 92EDC, 2002EDC, 11934T, 11947CT-1, 11947CTU-I, 92TSA, 92TSU, 2001TSAGAC, 2001TSACERTA/B, 92SEP, 2000ENPRPSEPG, 2002ENSIMI, 92NQIGB, 94ICA/B, 94ICIA/B, 2003EBASE, 1048-94-GC, 03-400, 07-300 and any state variations

GE-45360b (8/08)