Document:

EX-4M

 

Exhibit 4m

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

APPLICABLE TAX LAW RESTRICTIONS. This 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 this annuity contract or administer this annuity
contract at any time as needed to comply with that law. Any such change may be applied
retroactively.

ANNUITANT. “Annuitant” means the designated person covered under the Plan for whose benefit this
annuity contract was purchased. If the owner of this annuity contract is the Employer or Plan
trustee, then any reference in this annuity contract to the owner’s life, age, death, or spouse
shall be treated as a reference to the Annuitant’s life, age, death, or spouse.

EXCLUSIVE BENEFIT. This annuity contract is established for the exclusive benefit of the Annuitant
and his or her beneficiaries. No amounts held under this 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
the Annuitant’s interest in the annuity contract except as provided by the Plan Administrator.

NO ASSIGNMENT OR TRANSFER. No interest in this annuity contract may be assigned, sold, or
transferred. No interest in this annuity contract may be pledged to secure a loan or the
performance of an obligation, or for any other purpose. The only exceptions to these rules are:

	 	1)	 	if this annuity contract is owned by the Employer or Plan trustee, it may be
transferred to a successor Employer or Plan trustee, or to the Annuitant or another
person entitled to Plan benefits through the Annuitant;
	 
	 	2)	 	the Annuitant’s interest in this annuity contract may secure a loan made to the
Annuitant under any loan provisions of this annuity contract;
	 
	 	3)	 	all or part of the Annuitant’s interest in this annuity contract may be
transferred under a Qualified Domestic Relations Order as defined in IRC Section
414(p); and

-1-

 

	 	4)	 	payments may be made based on the joint lives or joint life expectancies of the
Annuitant and another person, but such other person shall have no present rights under
this annuity contract during the lifetime of the Annuitant.

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

LIMITS ON CONTRIBUTIONS. Contributions to this 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 the Annuitant with respect to any month unless the Annuitant has
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 the Annuitant 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 this
annuity contract can be made until:

	 	1)	 	the calendar year in which the Annuitant reaches age 70-1/2; or
	 
	 	2)	 	the Annuitant has a severance from employment with the Employer; or
	 
	 	3)	 	the Annuitant is 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), the Annuitant or his or her
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 the Annuitant or
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 the Annuitant’s entire interest
in this 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.

-2-

 

The Required Beginning Date for distributions under this annuity contract is April 1 following the
later of the calendar year in which the Annuitant reaches age 70-1/2 or the calendar year in which
the Annuitant retires. No later than the Required Beginning Date, the Annuitant’s entire interest
in this annuity contract must begin to be distributed over (i) the Annuitant’s life or the lives of
the Annuitant and his or her designated beneficiary, or (ii) a period certain not to exceed the
Annuitant’s life expectancy or the joint and last survivor expectancy of the Annuitant and his or
her 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.

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.

The Annuitant’s interest in this 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, the Annuitant’s designated beneficiary is an individual designated
under the Plan to receive payments after the Annuitant’s 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 the Annuitant dies after required distributions
begin, the remaining portion of the Annuitant’s interest in this annuity contract will continue to
be distributed under the contract option chosen.

If the Annuitant dies before required distributions begin, the Annuitant’s entire interest in this
annuity contract will be distributed as least as rapidly as follows:

	 	1)	 	If an individual other than the Annuitant’s surviving spouse is his or her
designated beneficiary, then the Annuitant’s 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 the Annuitant’s 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 the Annuitant’s death.
Alternatively, if elected, the Annuitant’s entire interest in this annuity contract
will be distributed by the end of the calendar year that contains the fifth anniversary
of the Annuitant’s death.
	 
	 	2)	 	If the Annuitant’s surviving spouse is his or her sole designated beneficiary,
then the Annuitant’s 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 the
Annuitant’s death, or if later, by the end of the calendar year in which the Annuitant
would have reached age 70-1/2. Alternatively, if elected, the Annuitant’s entire
interest in this annuity contract will be distributed by the end of the calendar year
that contains the fifth anniversary of the Annuitant’s death.

-3-

 

	 	 	 	If the Annuitant’s surviving spouse dies before required distributions begin to him or
her, the remaining interest will be distributed over the remaining life expectancy of
the spouse’s designated beneficiary, with payments starting by the end of the calendar
year following the calendar year of the spouse’s death. The life expectancy of the
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 the Annuitant’s spouse. Alternatively, if
elected, the remaining interest in this annuity contract will be distributed by the end
of the calendar year that contains the fifth anniversary of the surviving spouse’s
death.
	 
	 	 	 	If the Annuitant’s 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 the Annuitant’s entire interest in
this annuity contract will be distributed by the end of the calendar year containing
the fifth anniversary of the Annuitant’s death.

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 the Annuitant’s surviving spouse as the
designated beneficiary, the 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 the Required Beginning Date or, if applicable, on
the date distributions are required to begin to a surviving spouse. However, if distributions
under this 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.

The Annuitant’s interest in this 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 this
annuity contract to receive payments after the Annuitant’s death (or the death of the Annuitant’s
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 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.

	 	 	 
	

	 	

	SECRETARY

	 	PRESIDENT
	MARK F. MUETHING

	 	CHARLES R. SCHEPER

-4-EX-4N

 

EMPLOYER PLAN

ENDORSEMENT

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

 PLAN. “Plan” means the employee benefit plan named on your application or any successor
plan.

EMPLOYER. “Employer” means the employer sponsoring the Plan and named on your 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 matters.

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 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 may
be made without your 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 your 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 for you 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.

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

-1-

 

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 may be made without your 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 you 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 your 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 this annuity contract, payments may be made in the form of a Qualified Joint and
50% Survivor Annuity. Under this payment option, we will make equal payments to you for life at
least once per year. If the person who is your spouse at the time payments commence survives
you, then after your 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 you and your spouse. We will require proof of the ages of
you and your spouse. Monthly payments that we will make under this payment option for each
$1,000 of proceeds applied will be furnished at your 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 your 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

-2-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00141-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00141-of-00352.parquet"}]]