exhibit4o






T-SRA-RPL-E1 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 Supplemental Retirement Annuity Contract  [ Effective Date: Attached at issue / Upon receipt / Specific date / Date of Issue, and as part of  endorsement END-1200.8-ACC, if such endorsement applies / Upon receipt, and as part of END- 1200.8-ACC, if such endorsement applies / Specific date, and as part of END-1200.8-ACC, if  such endorsement applies]  This endorsement modifies the provisions of your TIAA Supplemental Retirement Annuity Contract  and becomes part of it. Please read this endorsement and attach it to your contract.  The following provisions are added to your contract:  The term Investment Account refers to the Real Estate Account or to any subaccount of any other  Separate Account available under the contract.  Retirement Plan Loans  A retirement plan loan is a disbursement of some or all of your accumulation to provide loans. To the  extent your employer’s plan so provides and in accordance with section 72(p) of the IRC, as  amended, and ERISA, to the extent applicable, you may request a Retirement Plan Loan from your  available Traditional Annuity accumulation or your Investment Account accumulations, at any time  prior to the annuity starting date. The amount of a Retirement Plan Loan may generally not exceed  the least of:  i) the total of your available Traditional Annuity accumulation and your Investment Account accumulations; ii) [50%] of the present value of your vested accrued benefit under any of your employer's plans; and iii) [$50,000] In determining the amount available for a Retirement Plan Loan, all plans of your employer,  including 403(b), 401(a), 403(a) and 457(b) plans, to the extent loans are available, and all such  plans of any related employers under IRC Section 414(b), (c) or (m) shall be considered employer  plans for this purpose.   A request for a Retirement Plan Loan must be made on or before the annuity starting date in  accordance with the terms of your contract. A Retirement Plan Loan will be effective as of the  business day on which we receive your request, in a form acceptable to TIAA as well as any spousal  waiver that may be required under ERISA or the terms of your employer’s plan. TIAA will  determine all values as of the end of the effective date. You can't revoke a request for a Retirement  Plan Loan after its effective date. TIAA may defer the payment of a Retirement Plan Loan from the  available Traditional Annuity accumulation for up to six months.  Exhibit 4(O) 





 






  T-SRA-RPL-E1   Page E2      If you request a Retirement Plan Loan from your available Traditional Annuity accumulation, we  will disburse the portion of your Traditional Annuity accumulation you choose, less any charges.     A Retirement Plan Loan reduces the accumulations from which it is paid by the amount of the loan  chosen. The loan will be issued in accordance with the terms of a loan agreement. The loan  agreement will describe the terms, conditions and any fees or charges for the loan. Any loan  repayments applied to the contract will be applied as new premiums. If you choose a Retirement Plan  Loan from your available Traditional Annuity accumulation and different rate schedules apply to  different parts of your accumulation, the reduction in your accumulation will be allocated among the  parts on a pro-rata basis in accordance with procedures established by TIAA.    The provision defining the components of the Traditional Annuity accumulation is modified such  that the Traditional Annuity accumulation is reduced by the amount of any Retirement Plan Loan  paid from the available Traditional Annuity accumulation.                 President and       Chief Executive Officer