exhibit4q






T-IA-SECURE-E1-NY-2 Page E1  TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF AMERICA  (TIAA)  730 Third Avenue, New York, NY  10017-3206  Telephone:  [800-842-2733]  Endorsement to Your TIAA Annuity Contract  Effective Date: [01-01-20xx]  This endorsement is part of your contract with TIAA. Please read this endorsement and attach it to  your contract.  The following statement is added to the cover page of your contract:  This contract is subject to and will be administered to comply with all applicable laws and  regulations, including the Employee Retirement Income Security Act (ERISA) and the Internal  Revenue Code (IRC).  The following provisions are added to your contract:  Required Minimum Distributions. Payments made under this contract will not be considered to be  required minimum distributions (RMD) under IRC Section 401(a)(9) until you reach RMD age,  which occurs in the year you turn age 72 (70 1⁄2, if born before July 1, 1949). Then, depending on the  plan or contract funding this contract, payments made to you under this contract may be RMD. If the  contract is purchased after you have attained RMD age, annuity payments made during the year of  purchase count towards satisfaction of any RMD for the funding account or contract. In years after  the year of purchase, this contract separately satisfies its own RMD, if any, under Treasury  Regulation section 1.401(a)(9)-6. Each year of annuity payments made to you and after your death, to  the second annuitant, if living, will automatically satisfy any RMD for that year. After all annuitants  have died, payments to your beneficiary will also satisfy the RMD for this contract, provided that we  limit the distribution period in accordance with IRC section 401(a)(9)(H), as added by the 2019  SECURE Act. This may result in payments being made for a period shorter than the remaining  guaranteed period, as described below.   The SECURE Act generally requires all payments to individual beneficiaries under this contract  to be completed by December 31 of the 10th year following the year of the owner’s death. However,  any remaining payments may continue to be made for the life or life expectancy of “eligible  designated beneficiaries.” These are the owner’s spouse, a disabled or chronically-ill individual, a  minor child of the owner, but only until reaching the age of majority, and anyone else who is not  more than 10 years older than the owner. Once a minor child reaches the age of majority, a further 10  year distribution period begins. The second annuitant under this contract, if living, would continue to  receive annuity payments for life.   If the second annuitant predeceases the owner, any remaining guaranteed period payments  would be made to individual beneficiaries depending on whether they are eligible designated  beneficiaries, as described above. If however, payments are made to the second annuitant, any  individual beneficiaries would not be eligible designated beneficiaries and would be required to  receive any remaining guaranteed period payments by December 31 of the 10th year following the  Exhibit 4(Q) 





 






    T-IA-SECURE-E1-NY-2   Page E2      year of the second annuitant’s death.  We reserve the right to pay the commuted value of any remaining guaranteed period payments  in a single sum in order to prevent such payments from violating IRC section 401(a)(9) including  extending beyond, as applicable, the end of a 10-year distribution period or beyond the life  expectancy of an eligible designated beneficiary. In lieu of such payment, if required by the Internal  Revenue Service (IRS) or permitted and elected by you, we will make a constructive distribution that  would permit annuity payments to continue under the terms of this contract. This means that we  would report the commuted value of the remaining guaranteed period payments to you and the IRS  as income.       Compliance with laws and regulations. TIAA will administer your contract to comply with all  laws and regulations pertaining to the terms and conditions of your contract. You cannot elect any  benefit or exercise any right under your contract if the election of that benefit or exercise of that right  is prohibited under an applicable state or federal law or regulation. The choice of income option,  issue date, beneficiary, second annuitant (if any), method of payment of the death benefit, and the  availability of guaranteed periods, internal transfers, lump-sum or commuted value benefits as set  forth in this contract are subject to the applicable restrictions, distribution requirements, and  incidental benefit requirements of the ERISA and the IRC, and any rulings and regulations issued  under ERISA and the IRC.               President and       Chief Executive Officer