Document:

EX-4(V)

 

Exhibit 4(v)

Home Office: Cincinnati, Ohio

Fixed Administrative Office: P.O. Box 5420, Cincinnati, Ohio 45201-5420

Variable Administrative Office: P.O. Box 5423, Cincinnati, Ohio 45201-5423

GOVERNMENTAL SECTION 457 PLAN

ENDORSEMENT

The Certificate of Participation under the annuity contract (your “Certificate”) is changed as set
out below to add provisions for a governmental Section 457 plan. This endorsement and the
Certificate to which it is attached are not valid without additional endorsement(s) defining the
Plan and Plan Administrator.

APPLICABLE TAX LAW RESTRICTIONS. The annuity contract is intended to receive contributions
pursuant to an eligible deferred compensation plan as defined under Internal Revenue Code (“IRC”)
Section 457(b) that is maintained by a state, a political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state. It is restricted as required by
federal tax law. We may change the terms of the annuity contract and your Certificate, or
administer the annuity contract and your interest in it, at any time as needed to comply with that
law. Any such change may be applied retroactively.

EXCLUSIVE BENEFIT. Your interest in the annuity contract is established for the exclusive benefit
of you and your beneficiaries. No amounts held under your interest in the annuity contract may be
used for or diverted to any purpose other than the provision of Plan benefits except as permitted
by the Plan after the complete satisfaction of all liabilities to persons covered by the Plan and
their beneficiaries. Until distributed, the Plan retains all legal ownership rights and controls
over your interest in the annuity contract except as provided by the Plan Administrator.

NO ASSIGNMENT OR TRANSFER. You cannot assign, sell, or transfer your interest in the annuity
contract. You cannot pledge it to secure a loan or the performance of an obligation, or for any
other purpose. The only exceptions to these rules are:

	 	1)	 	your interest in the annuity contract may secure a loan made to you under any
loan provisions of the annuity contract;
	 
	 	2)	 	all or part of your interest in the annuity contract may be transferred under a
Qualified Domestic Relations Order as defined in IRC Section 414(p); and
	 
	 	3)	 	payments from your interest in the annuity contract may be based on the joint
lives or joint life expectancies of you and another person, but such other person shall
have no present rights to your interest in the annuity contract during your lifetime.

Except as elected under the Direct Rollover provision, any distributions from your interest in the
annuity contract shall be paid either to the Plan trustee or to you or other person entitled to
Plan benefits through you, as may be directed by the Plan Administrator.

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LIMITS ON CONTRIBUTIONS. Contributions to your interest in the annuity contract that represent
contributions to the Plan must not exceed the limits set forth in IRC Section 457(b) and (c).
Catch-up contributions may be made to the full extent permitted by IRC Section 414(v). No elective
contributions may be made by you with respect to any month unless you have entered an agreement for
deferral before the first day of that month. However, an elective contribution may be made for the
first month of employment of you if the agreement for deferral is made on or before the date that
service with the Employer begins. Additional limits may apply under the terms of the Plan. The
Plan Administrator shall ensure compliance with these IRC limits and any Plan limits.

DISTRIBUTION RESTRICTIONS. As required under IRC Section 457(d), no distributions from your
interest in the annuity contract can be made until:

	 	1)	 	the calendar year in which you reach age 70-1/2; or
	 
	 	2)	 	you have a severance from employment with the Employer; or
	 
	 	3)	 	you are faced with an unforeseeable emergency as defined under the IRC; or
	 
	 	4)	 	the conditions are met for an in-service distribution under IRC Section
457(e)(9).

For this purpose, a direct transfer to a defined benefit governmental plan as defined in IRC
Section 414(d), that is made to purchase permissive service credit as defined in IRC Section
415(n)(3)(A) or as a repayment described in IRC Section 415(k)(3), shall not be treated as a
distribution.

Additional limits may apply under the terms of the Plan. The Plan Administrator shall determine
when a distribution is allowed under this IRC section and the Plan.

DIRECT ROLLOVERS. To the extent required under IRC Section 401(a)(31), you or your surviving
spouse may elect to have any portion of an eligible rollover distribution, as defined in IRC
Section 403(b)(8), paid directly to an Individual Retirement Annuity or Individual Retirement
Account, as defined in IRC Section 408, or, if allowed, to another governmental Section 457 plan or
other eligible retirement plan described in IRC Section 402(c)(8)(B), specified by you or your
surviving spouse and which accepts such distribution. Any direct rollover election must be made on
our form, and must be received at our office before the date of payment.

REQUIRED MINIMUM DISTRIBUTIONS DURING LIFE. All distributions made hereunder shall be made in
accordance with the requirements of IRC Section 401(a)(9) and Section 1.401(a)(9)-6T of the
Temporary Income Tax Regulations. If distributions are not made in the form of an annuity on an
irrevocable basis (except for acceleration), then distribution of your entire interest in the
annuity contract must satisfy the requirements of IRC Section 401(a)(9) and Section 1.401(a)(9)-5
of the Income Tax Regulations instead of the requirements set out herein.

The Required Beginning Date for distributions of your interest in the annuity contract is April 1
following the later of the calendar year in which you reach age 70-1/2 or the calendar year in
which you retire. No later than the Required Beginning Date, your entire interest in the annuity
contract must begin to be distributed over (i) your life or the lives of you and your designated
beneficiary, or (ii) a period certain not to exceed your life expectancy or the joint and last
survivor expectancy of you and your designated beneficiary. Payments must be made in periodic
payments at intervals of no longer than one (1) year, and must be either nonincreasing or they may
increase only as provided in Q&A-1 and Q&A-4 of Section 1.401(a)(9)-6T of the Temporary Income Tax
Regulations. In addition, any distribution must satisfy the incidental benefit requirements
specified in Q&A-2 of Section 1.401(a)(9)-6T of the Temporary Income Tax Regulations.

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The distribution period described above cannot exceed the period specified in Section
1.401(a)(9)-6T of the Temporary Income Tax Regulations. The first required payment can be made as
late as the Required Beginning Date and must be the payment that is required for a single payment
interval. The second payment need not be made until the end of the next payment interval.

Your interest in the annuity contract includes the amount of any outstanding rollover or transfer,
and the actuarial value of any other benefits provided under the annuity contract, such as
guaranteed death benefits, to the extent required by regulations. 

For purposes of this provision, your designated beneficiary is an individual designated under the
Plan to receive payments after your death and who qualifies as a designated beneficiary under
Section 1.401(a)(9)-4 of the Income Tax Regulations.

REQUIRED MINIMUM DISTRIBUTIONS AFTER DEATH. If you die after required distributions begin, the
remaining portion of your interest in the annuity contract will continue to be distributed under
the contract option chosen.

If you die before required distributions begin, your entire interest in the annuity contract will
be distributed as least as rapidly as follows:

	 	1)	 	If an individual other than your surviving spouse is your designated
beneficiary, then your entire interest will be distributed over the remaining life
expectancy of that individual, with payments starting by the end of the calendar year
following the calendar year of your death. The life expectancy of the designated
beneficiary will be determined using his or her age as of his or her birthday in the
year following the year of your death. Alternatively, if elected, your entire interest
in the annuity contract will be distributed by the end of the calendar year that
contains the fifth anniversary of your death.
	 
	 	2)	 	If your surviving spouse is your sole designated beneficiary, then your entire
interest will be distributed over such spouse’s life, with payments starting by the end
of the calendar year following the calendar year of your death, or if later, by the end
of the calendar year in which you would have reached age 70-1/2. Alternatively, if
elected, your entire interest in the annuity contract will be distributed by the end of
the calendar year that contains the fifth anniversary of your death.
	 
	 	 	 	If your surviving spouse dies before required distributions begin to him or her, the
remaining interest will be distributed over the remaining life expectancy of your
spouse’s designated beneficiary, with payments starting by the end of the calendar year
following the calendar year of your spouse’s death. The life expectancy of your
spouse’s designated beneficiary will be determined using his or her age as of his or her
birthday in the year following the death of your spouse. Alternatively, if elected, the
remaining interest in the annuity contract will be distributed by the end of the
calendar year that contains the fifth anniversary of your surviving spouse’s death.
	 
	 	 	 	If your surviving spouse dies after required distributions begin to him or her, any
remaining interest will continue to be distributed under the contract option chosen.
	 
	 	3)	 	If there is no designated beneficiary, then your entire interest in the annuity
contract will be distributed by the end of the calendar year containing the fifth
anniversary of your death.

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Life expectancy is determined using the Single Life Table in Q&A-1 of Section 1.401(a)(9)-9 of the
Income Tax Regulations. If distributions are being made to your surviving spouse as your
designated beneficiary, your spouse’s remaining life expectancy for a year is the number in the
Single Life Table corresponding to such spouse’s age on his or her birthday in the year. In all
other cases, remaining life expectancy for a year is the number in the Single Life Table in the
year such individual’s life expectancy is first determined, reduced by one (1) for each subsequent
year.

Required distributions are considered to begin on your Required Beginning Date or, if applicable,
on the date distributions are required to begin to a surviving spouse. However, if distributions
of your interest in the annuity contract start prior to such date on an irrevocable basis (except
for acceleration) in a form meeting the requirements of Section 1.401(a)(9)-6T of the Temporary
Income Tax Regulations, then required distributions are considered to begin on the annuity starting
date.

Your interest in the annuity contract includes the amount of any outstanding rollover or transfer,
and the actuarial value of any other benefits provided under the annuity contract, such as
guaranteed death benefits, to the extent required by regulations. 

For purposes of this provision, a designated beneficiary is an individual designated under the
annuity contract to receive payments after your death (or the death of your surviving spouse) and
who qualifies as a designated beneficiary under Section 1.401(a)(9)-4 of the Income Tax
Regulations.

This is part of your Certificate. It is not a contract. It changes your Certificate only as and
to the extent stated. In all cases of conflict with the other terms of your Certificate, the
provisions of this Endorsement shall control.

Signed for us at our office as of the date of issue.

	 	 	 
	
	 	
	SECRETARY
	 	PRESIDENT
	MARK F. MUETHING
	 	CHARLES R. SCHEPER

-4-EX-4(W)

 

EMPLOYER PLAN

ENDORSEMENT

Exhibit 4 (w)

The annuity contract is changed as set out below to adapt it for use with an employee benefit
plan:

PLAN.
“Plan” means the employeer benefit plan named on the group annuity contract application or
any successor plan.

EMPLOYER. “Employer” means the employer sponsoring the Plan and named on the group annuity contract
application, or any other employer which succeeds to its rights under the Plan.

PLAN ADMINISTRATOR. “Plan Administrator” means the person designated as such to us in writing by
the Employer. If no person has been designated, “Plan Administrator” means the Employer.

PLAN
INTERPRETATION. For purposes of this annuity contract, the Plan Administrator shall interpret
the Plan and decide all questions about what is allowed or required
by the Plan. We have no duty to review or interpret
the Plan, or to review or approve any decision of the Plan Administrator. We are entitled to rely
on the written directions of the Plan Administrator on such matter.

APPLICABLE RESTRICTIONS. This annuity contract may be restricted by federal and/or state laws
related to employee benefit plans. We may change the terms of this annuity contract or administer
this annuity contract at any time as needed to comply with such laws.

PLAN
DISTRIBUTION PROVISIONS. Distributions of a participant’s
interest allowed under this annuity
contract may be made only at a time allowed by the Plan or required by this annuity contract. The
form of any distribution shall be determined under the Plan from
among those forms of distribution
available under this annuity contract. No distribution may be made without the written direction of
the Plan Administrator unless required by this annuity contract.
Distributions of a participant
interest in the annuity contract may be made without the participant’s consent when required by the
Plan.

FORFEITURE
OF NON-VESTED AMOUNTS. Any amount under this annuity contract attributable to
contributions by the Employer (excluding any contributions made under
a salary reduction agreement
with an employer ) is subject to the vesting provisions of the Plan. If at any time the Plan
provides for a forfeiture of an amount that is not vested, then such amount may be withdrawn and
paid as directed by the Plan Administrator.

RETURN
OF EXCESS CONTRIBUTIONS. Contributions made to this annuity contract are subject to any
limits on contributions and nondiscrimination provisions of the Plan. If the Plan Administrator
determines that excess or discriminatory contributions were made, then amounts attributable to
such contributions may be withdrawn and paid as directed by the Plan Administrator.

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ENTITLEMENT TO DEATH BENEFITS. The person or persons entitled to any portion of a participant’s
interest in this annuity contract remaining payable after the participant’s death shall be
determined under the Plan. No distribution of any such amount shall be made without the written
direction of the Plan Administrator.

INVESTMENT ALLOCATIONS AND TRANSFERS. If this annuity contract provides that amounts held under
it are allocated among separate investment funds or fixed accounts, then any such allocations
and/or subsequent transfers shall be made only as required or allowed by the Plan, or as
required by this annuity contract to secure a loan. No such allocation or transfer shall be
made without the written direction of the Plan Administrator unless required by this annuity
contract to secure a loan. Allocations or transfers with respect to a participant’s interest in
the annuity contract may be made without the participant’s consent when required by the Plan or
the annuity contract.

PLAN LOAN PROVISIONS. If loans are allowed under this annuity contract, no such loan may be
made unless also allowed by the Plan. Any such loan will be subject to any additional limits
and conditions which apply under the Plan. No loan may be made without the written direction of
the Plan Administrator. The rate of interest to be paid by a participant on any such loan will
be fixed by the Plan Administrator, but we may require that it be at least three percentage
points higher than the minimum guaranteed rate of interest, if any, that applies to that
portion of a participant’s interest in this annuity contract used as security for the loan.

QUALIFIED JOINT AND 50% SURVIVOR ANNUITY OPTION. In addition to the other payment options
available under the annuity contract, payments of a participant’s interest may be made in the
form of a Qualified Joint and 50% Survivor Annuity. Under this payment option, we will make
equal payments to the participant for life at least once per year. If the person who is the
participant’s spouse at the time payments commence survives the participant, then after the
participant’s death we will make payments to such spouse at the same intervals equal to one-half
of the amount of the prior payments, with such payments continuing to such spouse until his or
her death. The first payment under this payment option will be made on the effective date of the
payment option. The amount of the payments we will make under this payment option is based on
the intervals for payments, which are subject to our approval. Amounts vary with the ages, as of
the first payment date, of the participant and his or her spouse. We will require proof of the
ages of the participant and spouse. Monthly payments that we will make under this payment option
for each $1,000 of proceeds applied will be furnished upon request. Once payments begin under
this payment option, the value of future payments may not be withdrawn as a commutation of
benefits.

This is a part of the annuity contract. It is not a separate contract. It changes the annuity
contract only as and to the extent stated. In all cases of conflict with the other terms of the
annuity contract, the provisions of this endorsement shall control.

          Signed for us at our office as of the date of issue.

	 	 	 
	

Assistant Secretary
	 	

Executive Vice President

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