Document:

EX-4(J)

 

Exhibit 4(j)

Home Office: Cincinnati, Ohio

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

GUARANTEED MINIMUM WITHDRAWAL BENEFIT RIDER

This rider (this “Rider”) is attached to a certificate of participation (your “Certificate”) issued
under a group deferred variable annuity contract (the “Contract”). It is evidence of your interest
in the Guaranteed Minimum Withdrawal Benefit Rider (the “GMWB Rider”) attached to the Contract.
The Contract number and your Certificate number are set out on your Rider Specifications page. If
you choose to activate it for your interest in the Contract, the GMWB Rider will provide guaranteed
withdrawal rights equal to a fixed percentage of your Benefit Base Amount. You will be entitled to
take withdrawals from the Contract equal to your Benefit amount even if your Contract values are
exhausted. The rights to such withdrawals are subject to the terms and conditions as described in
this Rider.

IMPORTANT NOTE: The GMWB Rider is not effective for your interest in the Contract
until you activate it. You may activate the GMWB Rider by Written Request when
permitted, as described in the Activation provision of this Rider.

As you read through this Rider, please note that the words “we”, “us”, “our”, and “Company” refer
to Annuity Investors Life Insurance Company. The words “you” and “your” refer to the Participant.
“Administrative Office” means our home office or any other place of business that we may designate
for administration.

This Rider changes your Certificate only as and to the extent stated.

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

	 	 	 
	
	 	
	MARK F. MUETHING
	 	CHARLES R. SCHEPER
	SECRETARY
	 	PRESIDENT

 

 

RIDER SPECIFICATIONS

PARTICIPANT: [JOHN DOE]

GROUP CONTRACT NUMBER: [00000000]

CERTIFICATE NUMBER: [00000000]

RIDER ISSUE DATE: [SEPTEMBER 1, 2007]

MINIMUM BENEFIT AGE: [Age 55]

BENEFIT PERCENTAGE: [5.0%]

RIDER CHARGE RATES:

	 	 	 
	On Your	 	 
	Rider Issue Date	 	Maximum
	[0.55%]
	 	[1.50%]

MINIMUM REQUIRED VALUE: [$1,250]

	 	 	 
	INQUIRIES:	 	For information and assistance, or to make a complaint, call or write:
	 

	 

	 	Policyowner Services Department
	 

	 	Annuity Investors Life Insurance Company
	 

	 	P.O. Box 5423
	 

	 	Cincinnati, Ohio 45201-5423
	 

	 	1-800-789-6771

If you prefer, you may visit us at our website, www.GAFRI.com

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	TABLE OF CONTENTS	 	Page
	DEFINITIONS
	 	 	4	 
	 
	 	 	 	 
	GENERAL PROVISIONS
	 	 	5	 
	 
	 	 	 	 
	Activation
	 	 	5	 
	Required Allocations
	 	 	6	 
	Declining this Rider
	 	 	6	 
	 
	 	 	 	 
	RIDER CHARGES
	 	 	6	 
	 
	 	 	 	 
	Rider Charge Amounts
	 	 	6	 
	Rider Charge Payments
	 	 	7	 
	Waiver of Charges
	 	 	7	 
	 
	 	 	 	 
	BENEFITS
	 	 	7	 
	 
	 	 	 	 
	Benefit Start Date
	 	 	7	 
	Benefit Amount
	 	 	7	 
	Benefit Base Amount
	 	 	8	 
	Reset Elections
	 	 	8	 
	Benefit Payments
	 	 	8	 
	 
	 	 	 	 
	EFFECT OF RIDER ON CONTRACT TERMS
	 	 	8	 
	 
	 	 	 	 
	Purchase Payments Limited
	 	 	8	 
	Withdrawals to Pay Rider Charges or Benefits
	 	 	9	 
	Loans Limited
	 	 	9	 
	Continuation of Contract
	 	 	9	 
	 
	 	 	 	 
	TERMINATION
	 	 	9	 

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DEFINITIONS

Capitalized terms not defined in this Rider have the same meaning as such terms are defined in your
Certificate.

Benefit: A guaranteed withdrawal benefit that is available to you under the GMWB Rider, as
described in the BENEFITS section of this Rider.

Benefit Base Amount: The amount on which your Rider charges and Benefit payments are based. This
amount is computed as described in the Benefit Base Amount provision of this Rider.

Benefit Start Date: The first day that a Benefit under the GMWB Rider is to be paid with respect
to your interest in the Contract.

Designated Sub-Account: Each Sub-Account under the Contract that we designate from time to time to
hold Contract values on which Benefits may be based.

Excess Withdrawal: Each withdrawal from your interest in the Contract on or after your Rider
Effective Date except:

1) a withdrawal to pay Rider Charges; or

2) a withdrawal to pay Rider Benefits.

An offset of a defaulted Loan after your Rider Effective Date will be considered an Excess
Withdrawal.

Group Rider Date: The issue date of the GMWB Rider. If the Contract is issued with the GMWB
Rider, then the Group Rider Date will be the effective date of the Contract. If the GMWB Rider is
added to the Contract after the effective date of the Contract, then the Group Rider Date will be
the date that the GMWB Rider is added.

Loan: To the extent permitted by the Contract, a loan made under the Contract to you and secured
by the values of your interest in the Contract.

Prohibited Transfer: An allocation or transfer of funds after your Rider Effective Date to a
Sub-Account or other Contract option that is not a Designated Sub-Account. A transfer of funds
before your Benefit Start Date will not be a Prohibited Transfer if it is required as collateral
for a Loan.

Required Minimum Distribution: The amount, if any, that is required to be distributed from your
interest in the Contract for the current calendar year under Section 401(a)(9) of the Internal
Revenue Code or the similar provisions of federal tax law to the extent applicable to the Contract.
For purposes of the GMWB Rider, it will be computed based on the values of your interest in the
Contract without considering any other annuity or tax-qualified account. It will be reduced by all
prior withdrawals or Benefit payments from your interest in the Contract made in such calendar
year. For purposes of the GMWB Rider, we may choose to compute it disregarding changes in federal
tax law after the Group Rider Date that would increase it. We will notify you if we make this
choice.

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Reset Date: Each of the following:

	 	1)	 	your Rider Effective Date;
	 
	 	2)	 	a Certificate Anniversary on which you elect to reset your Benefit Base Amount,
as described in the Reset Elections provision of this Rider;
	 
	 	3)	 	any date on which you assign or transfer an interest in the Contract to your
spouse if your Account Value is less than your Benefit Base Amount; and
	 
	 	4)	 	any date before your Benefit Start Date which would have been the Death Benefit
Valuation Date if a spouse becomes the successor owner of your interest in the Contract
and if your Account Value on that date is less than your Benefit Base Amount.

Rider Effective Date: Your Certificate Effective Date or Certificate Anniversary on which you
activate the GMWB Rider.

Rider Issue Date: Your Certificate Effective Date or the Group Rider Date, whichever is later.
Your Rider Issue Date is set out on your Rider Specifications page.

GENERAL PROVISIONS

Activation

Except as provided below, you may elect to activate the GMWB Rider for your interest in the
Contract on your Certificate Effective Date or on any Certificate Anniversary. You may not
activate the GMWB Rider before your Rider Issue Date. You may not activate the GMWB Rider if:

	 	1)	 	you have not satisfied the allocation requirements, as described in the
Required Allocations provision of this Rider; or
	 
	 	2)	 	we are no longer issuing the GMWB Rider with any new annuity contracts, and we
prohibit further activations of the GMWB Rider on a nondiscriminatory basis; or
	 
	 	3)	 	you are age 86 or older (or the Annuitant is age 86 or older if you are not a
human being); or
	 
	 	4)	 	there is another rider then in effect for your interest in the Contract that
provides guaranteed withdrawal benefits, guaranteed accumulation benefits, or
guaranteed income benefits; or
	 
	 	5)	 	an event has occurred that would terminate the GMWB Rider for your interest in
the Contract.

The election is to be made by Written Request. The election must be made on or before the date on
which the GMWB Rider is to take effect for your interest in the Contract.

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Required Allocations

To activate the GMWB Rider, your entire Account Value must be held in the Designated Sub-Account(s)
except as required as collateral for a Loan. While the GMWB Rider is in effect for your interest
in the Contract, no Prohibited Transfer is allowed.

For amounts that are held as collateral for a Loan to you, the following special rules apply:

	 	1)	 	from time to time after activation and before your Benefit Start Date, we may
require you to transfer to a Designated Sub-Account the portion of your Account Value
that is no longer needed as collateral for a Loan; you must make this transfer within
thirty (30) days of our written notice to you of this requirement;
	 
	 	2)	 	on or before your Benefit Start Date, you must pay off the Loan and transfer to
a Designated Sub-Account the portion of your Account Value that is no longer needed as
collateral.

A failure to make a transfer required above will terminate the GMWB Rider for your interest in the
Contract.

Declining this Rider

You may decline the GMWB Rider at any time by Written Request.

RIDER CHARGES

Rider Charge Amounts

There is a charge for the GMWB Rider for each Certificate Year that it is in effect for you. The
charge for a Certificate Year will be equal to:

	 	1)	 	your Benefit Base Amount determined as of the date immediately before the date
that the charge is paid; multiplied by
	 
	 	2)	 	your Rider Charge Rate.

Your Rider Charge Rate on your Rider Issue Date is set out on your Rider Specifications page. We
may change your Rider Charge Rate at any time or times that:

	 	1)	 	you activate the GMWB Rider on a date that is after your Rider Issue Date;
	 
	 	2)	 	you reset your Benefit Base Amount, as described in the Reset Elections
provision of this Rider;
	 
	 	3)	 	an Excess Withdrawal is taken from your interest in the Contract;
	 
	 	4)	 	you assign or transfer an interest in the Contract to your spouse; or
	 
	 	5)	 	your spouse becomes the successor owner of your interest in the Contract.

Your Rider Charge Rate will never exceed the maximum Rider Charge Rate set out on your Rider
Specifications page. Changes, if any, in your Rider Charge Rate may apply to any Certificate Year
for which the charge has not yet been taken.

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Rider Charge Payments

The charge for each Certificate Year that the GMWB Rider is in effect is taken annually at the end
of that Certificate Year. In addition, a prorated portion of the charge for a Certificate Year
will be taken upon the surrender of your interest in the Contract or other termination of the GMWB
Rider for your interest in the Contract.

We will take the charge for the GMWB Rider as withdrawals from your Account Value. No Early
Withdrawal Charge or other charge or fee will be deducted on account of a withdrawal to pay Rider
charges.

Waiver of Charges

Charges for the GMWB Rider will be permanently waived once your Account Value is fully depleted
directly as a result of withdrawals for Rider charges or Benefit payments.

BENEFITS

Benefit Start Date

Your Benefit Start Date is the date that you first take a Benefit payment under the GMWB Rider.
You may choose this date by Written Request. Such a request must be made at least thirty (30) days
prior to the date that the first Benefit payment is to be taken.

Your Benefit Start Date may not be before you reach the Minimum Benefit Age. If you are not a
human being, your Benefit Start Date may not be before each Annuitant reaches the Minimum Benefit
Age. The Minimum Benefit Age is set out on your Rider Specifications page.

You must pay off all Loans on or before your Benefit Start Date. Your Benefit Start Date may not
be after the date that the GMWB Rider terminates for your interest in the Contract.

Benefit Amount

Your Benefit amount is the largest total amount that can be taken as a Benefit payment on or after
your Benefit Start Date. It is determined each time that a Benefit payment is to be made.

Your annual Benefit amount is equal to:

	 	1)	 	your Benefit Percentage, as set out on your Rider Specifications page,
multiplied by
	 
	 	2)	 	your Benefit Base Amount on the date that the payment is to be made.

Your annual Benefit amount for the Certificate Year that includes your Benefit Start Date will be
prorated.

Your Benefit amount available at any point in time on or after your Benefit Start Date is equal to:

	 	1)	 	your annual Benefit amount as then determined, less
	 
	 	2)	 	the amount of any Benefit payment previously made for your interest in the
Contract during the current Certificate Year.

Your annual Benefit amount for a Certificate Year will never be less than the Required Minimum
Distribution, if any, for the calendar year in which that Certificate Year began.

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Benefit Base Amount

Except as provided below, your Benefit Base Amount is equal to:

	 	1)	 	your Account Value on your most recent Reset Date; plus
	 
	 	2)	 	Purchase Payments for you received since your most recent Reset Date; and minus
	 
	 	3)	 	an adjustment for each Excess Withdrawal, if any, since your most recent Reset
Date.

The adjustment for an Excess Withdrawal is equal to:

	 	1)	 	the percentage reduction in your Account Value on account of the Excess
Withdrawal and any related Early Withdrawal Charge or other charge or fee related to
it; multiplied by
	 
	 	2)	 	your Benefit Base Amount just before the Excess Withdrawal.

Reset Elections

As of each Certificate Anniversary that the GMWB Rider is in effect, you may elect to reset your
Benefit Base Amount to your Account Value on that Certificate Anniversary, if higher. This
election must be made by Written Request received by us no later than thirty (30) days after that
Certificate Anniversary. No reset may be elected if your Benefit Base Amount is higher than your
Account Value on that Certificate Anniversary.

Benefit Payments

Benefit payments will be made at any time or times on or after your Benefit Start Date upon your
Written Request. A Benefit payment may be an amount up to the full Benefit amount available on the
payment date. You may not take a Benefit payment of less than $50. Benefit amounts available for
a Certificate Year but not taken may not be carried over to the next Certificate Year.

Until your Account Value is exhausted, your Benefits are paid in the form of withdrawals from your
interest in the Contract. After that, your Benefits are paid under the GMWB Rider itself and no
Excess Withdrawals are possible.

All rights to take Benefit payments for your interest in the Contract will end on the earliest of:

	 	1)	 	the date that total Benefit payments made since your most recent Reset Date
equal your current Benefit Base Amount; or
	 
	 	2)	 	the completion of the maximum period that a benefit can be paid under the rules
of Section 72(s) or Section 401(a)(9) of the Internal Revenue Code or the similar
provisions of federal tax law to the extent applicable to the Contract; or
	 
	 	3)	 	the date that the GMWB Rider terminates for your interest in the Contract.

A Benefit payment may be paid to or for another annuity or tax-qualified account in an exchange,
transfer, or rollover to the full extent allowed by federal tax law.

EFFECT OF RIDER ON CONTRACT TERMS

Purchase Payments Limited

After your Rider Effective Date, we may decline to accept Purchase Payments for you in excess of
$50,000 per Certificate Year. Before or after your Rider Effective Date, we may decline to accept
any further Purchase Payments for you if we are no longer issuing annuity contracts with the GMWB
Rider unless you decline or terminate the GMWB Rider. After your Benefit Start Date, we reserve
the right to impose additional restrictions on Purchase Payments for you on a nondiscriminatory
basis.

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Withdrawals to Pay Rider Charges or Benefits

Withdrawals made from the Contract to pay charges for the GMWB Rider or to pay Benefits will be
subject to all of the terms and conditions of the Contract, except:

	 	1)	 	the amount withdrawn will not be subject to an Early Withdrawal Charge or other
charge or fee;
	 
	 	2)	 	the amount need not meet the minimum amount for a withdrawal as determined
under the withdrawals provision of the Contract;
	 
	 	3)	 	it may reduce your Account Value below the minimum that is otherwise required;
	 
	 	4)	 	we will not terminate your interest in the Contract if such withdrawals reduce
your Account Value below such minimum; and
	 
	 	5)	 	it may completely exhaust your Account Value.

Withdrawals to pay Benefits will reduce the amount that may otherwise be taken without an Early
Withdrawal Charge or other charge or fee pursuant to any free withdrawal privilege of the Contract.

Loans Limited

You must pay off all Loans on or before your Benefit Start Date. You may not take a new Loan on or
after your Benefit Start Date so long as the GMWB Rider is in effect.

Continuation of Contract

If your Account Value is completely exhausted by payment of Rider charges or Benefits, or because
the value of a Designated Sub-Account falls to zero (0), your interest in the Contract will not
terminate until the Rider terminates for your interest in the Contract. However, no further
Purchase Payments for you may be made and no Excess Withdrawals are possible, and your interest in
the Contract cannot be annuitized.

TERMINATION

All rights under the GMWB Rider for your interest in the Contract terminate upon any one (1) of the
following to happen:

	 	1)	 	your Written Request to decline or terminate the GMWB Rider;
	 
	 	2)	 	a transfer or assignment of your interest in the Contract, unless to your
spouse;
	 
	 	3)	 	a failure to hold your funds as called for by the GMWB Rider, as described in
the Required Allocations provision of this Rider;
	 
	 	4)	 	an Excess Withdrawal that reduces your Benefit Base Amount below the Minimum
Required Value set out on your Rider Specifications page;
	 
	 	5)	 	the surrender or annuitization of your interest in the Contract;
	 
	 	6)	 	a death that would give rise to a death benefit under your interest in the
Contract, unless a spouse is the sole Beneficiary and elects to become the successor
owner of your interest in the Contract; or
	 
	 	7)	 	the complete payment of all Benefits that are due under the GMWB Rider for your
interest in the Contract.

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GUARANTEED MINIMUM WITHDRAWAL BENEFITS RIDEREX-4(K)

 

Exhibit 4(k)

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

INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT

The annuity contract is changed as set out below to add provisions for an Individual Retirement
Annuity.

APPLICABLE TAX LAW RESTRICTIONS. This annuity contract is intended to receive contributions that
qualify for deferred tax treatment under Internal Revenue Code (“IRC”) Section 408(b). 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.

EXCLUSIVE BENEFIT. This annuity contract is established for the exclusive benefit of the
participants and their beneficiaries. A participant’s interest in this annuity contract is
nonforfeitable.

NON-PARTICIPATING. This annuity contract does not pay dividends or share in our surplus.

NO ASSIGNMENT OR TRANSFER. A participant cannot assign, sell, or transfer his or her interest in
this annuity contract. A participant 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)	 	all or part of a participant’s interest in this annuity contract may be
transferred to the participant’s spouse or former spouse under a divorce or separation
instrument described in IRC Section 71(b)(2)(A); and
	 
	 	2)	 	a participant may designate another person to receive payments with the
participant based on joint lives or joint life expectancies, but any such designation
shall not give that other person any present rights under the annuity contract during
the participant’s lifetime.

CONTRIBUTIONS. This annuity contract does not require fixed premiums, purchase payments, or other
contributions, but we may decline to accept any contribution of less than $50. An interest in this
annuity contract will not lapse if the participant does not make contributions. An interest in
this annuity contract will remain subject to cancellation under any involuntary surrender or
termination provision of this annuity contract; provided, however, that in no event shall any such
cancellation occur unless, at a minimum, contributions have not been made for the participant for
at least two (2) full contract years and the value of the participant’s interest in this annuity
contract (increased by any guaranteed interest) would provide a benefit at age 70-1/2 of less than
$20 a month under the regular settlement option.

All contributions to us must be made in cash BY CHECK OR MONEY ORDER MADE PAYABLE TO US.

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Total contributions made to this annuity contract for a participant with respect to any single tax
year may not exceed the annual contribution limit, excluding any payment that is:

1) allowed as a rollover under IRC Section 402(c), 402(e)(6), 403(a)(4),
403(b)(8), 403(b)(10), 408(d)(3), or 457(e)(16); or

2) made in accordance with the terms of a Simplified Employee Pension (SEP)
program under IRC Section 408(k).

The annual contribution limit is:

	 	1)	 	$3,000 for any tax year beginning in 2002 through 2004;
	 
	 	2)	 	$4,000 for any tax year beginning in 2005 through 2007; and
	 
	 	3)	 	$5,000 for any tax year beginning in 2008 and years thereafter.

After 2008, the annual contribution limit will be adjusted by the Secretary of the Treasury for
cost-of-living increases under IRC Section 219(b)(5)(C). Such adjustments will be in multiples of
$500.

If the participant is age 50 or older, the annual contribution limit is increased by:

	 	1)	 	$500 for any tax year beginning in 2002 through 2005; and
	 
	 	2)	 	$1,000 for any tax year beginning in 2006 and years thereafter.

This annuity contract will not accept contributions made by an employer through a SIMPLE IRA plan
under IRC Section 408(p). This annuity contract will not accept a transfer or rollover of any
funds attributable to contributions for a participant made by an employer through a SIMPLE IRA plan
until at least two (2) years after the date the participant first participated in that employer’s
SIMPLE IRA plan.

ANNUAL REPORT. Following the end of each calendar year, we will send each participant a report
concerning the status of his or her interest in this annuity contract. This report will include
(i) the amount of all regular contributions received for the participant during or after the
calendar year which relate to such calendar year; (ii) the amount of all rollover contributions
received for the participant during such calendar year; (iii) the contract value(s) of the
participant’s interest determined as of the end of such calendar year; (iv) such information
concerning required minimum distributions as is prescribed by the Commissioner of Internal Revenue;
and (v) such other information as may be required under federal tax law.

REQUIRED MINIMUM DISTRIBUTIONS DURING LIFE. All distributions made hereunder shall be made in
accordance with the requirements of IRC Section 408(b)(3) and the regulations thereunder. If
distributions are not made in the form of an annuity on an irrevocable basis (except for
acceleration), then distribution of the participant’s entire interest in this annuity contract must
satisfy the requirements of IRC Section 408(a)(6) and the regulations thereunder instead of the
requirements set out herein.

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

A participant’s interest in this annuity contract includes the amount of any outstanding rollover,
transfer, or recharacterization under Q&A-7 or Q&A-8 of Section 1.408-8 of the Income Tax
Regulations, and the actuarial value of any other benefits provided under the IRA, such as
guaranteed death benefits, to the extent required by regulations.

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

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

	 	1)	 	If an individual other than the participant’s surviving spouse is his or her
designated beneficiary, then the participant’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 participant’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 participant’s death.
Alternatively, if elected, the participant’s entire interest in this annuity contract
will be distributed by the end of the calendar year that contains the fifth anniversary
of the participant’s death.
	 
	 	2)	 	If the participant’s surviving spouse is his or her sole designated
beneficiary, then the participant’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 participant’s death, or if later, by the end of the calendar year
in which the participant would have reached age 70-1/2. Alternatively, if elected, the
participant’s entire interest in this annuity contract will be distributed by the end
of the calendar year that contains the fifth anniversary of the participant’s death.
	 
	 	 	 	If the participant’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 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 participant’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 participant’s entire interest
in this annuity contract will be distributed by the end of the calendar year containing
the fifth anniversary of the participant’s 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 the participant’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 participant’s Required Beginning Date or, if
applicable, on the date distributions are required to begin to a surviving spouse. However, if
distributions of the participant’s interest in 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.

A participant’s interest in this annuity contract includes the amount of any outstanding rollover,
transfer, or recharacterization under Q&A-7 or Q&A-8 of Section 1.408-8 of the Income Tax
Regulations, and the actuarial value of any other benefits provided under the IRA, 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 participant’s death (or the death of a surviving
spouse) and who qualifies as a designated beneficiary under Section 1.401(a)(9)-4 of the Income Tax
Regulations.

If the participant’s surviving spouse is the sole designated beneficiary, the spouse may elect to
treat this annuity contract as his or her own IRA. This election will be deemed to have been made
if the spouse becomes Successor Owner of the participant’s interest in this contract or fails to
take distributions from this contract otherwise required by this provision. No contribution or
rollover to the participant’s interest in this annuity contract may be made after the participant’s
death unless the spouse becomes Successor Owner.

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-

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