Document:

EX-4(N)

 

Exhibit 4(n)

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

ROTH

INDIVIDUAL RETIREMENT ANNUITY

ENDORSEMENT

The Certificate of Participation under the annuity contract (your “Certificate”) is changed as set
out below to add provisions for a Roth Individual Retirement Annuity.

APPLICABLE TAX LAW RESTRICTIONS. The annuity contract is intended to receive contributions that
qualify for special tax treatment under Internal Revenue Code (“IRC”) Section 408A. 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. Your interest in the annuity contract is nonforfeitable.

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

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)	 	all or part of your interest in the annuity contract may be transferred to a
spouse or former spouse under a divorce or separation instrument described in IRC
Section 71(b)(2)(A); and
	 
	 	2)	 	you may designate another person to receive payments with you 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 your lifetime.

CONTRIBUTIONS. The annuity contract does not require fixed premiums, purchase payments, or other
contributions, but we may decline to accept any contribution of less than $50. Your interest in
the annuity contract will not lapse if you do not make contributions. Your interest in the annuity
contract will remain subject to cancellation under any involuntary surrender or termination
provision of the annuity contract; provided, however, that in no event shall any such cancellation
occur unless, at a minimum, contributions have not been made for you for at least two (2) full
contract years and the value of your interest in the annuity contract (increased by any guaranteed
interest) would provide a benefit at its stated maturity date 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.

-1-

 

Total contributions made to the annuity contract for you with respect to any single tax year,
excluding any payment that is allowed as a qualified rollover contribution, may not exceed the
amount determined under the Regular Contribution Limit provision of this Endorsement. A qualified
rollover contribution is a contribution that is allowed under the Rollover Contribution Limit
provision of this Endorsement and that meets the requirements of IRC Section 408(d)(3), except that
the one-rollover-per-year rule of Section 408(d)(3)(B) does not apply if the rollover is from an
IRA other than a Roth IRA.

Subject to the Regular Contribution Limit provision of this Endorsement, a regular contribution to
an IRA other than a Roth IRA may be recharacterized as a regular contribution to the annuity
contract pursuant to the rules of Section 1.408A-5 of the Income Tax Regulations.

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

REGULAR CONTRIBUTION LIMIT. The regular contributions for you for any tax year may not exceed the
least of:

	 	1)	 	the annual contribution limit (including any increase applicable if you are age
50 or older), less any reduction that may apply based on your modified adjusted gross
income;
	 
	 	2)	 	the annual contribution limit (including any increase applicable if you are age
50 or older), less any regular contributions for that same year that you make to an IRA
other than a Roth IRA; or
	 
	 	3)	 	your compensation for the year.

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 you are 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.

The annual contribution limit (including any increase if you are age 50 or older) is reduced
ratably between certain levels of modified adjusted gross income as follows:

	 	1)	 	if you are single or a head of household, the annual contribution limit is
reduced ratably for modified adjusted gross income between $95,000 and $110,000, and
the annual contribution limit is zero if your modified adjusted gross income is
$110,000 or more;

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	 	2)	 	if you are married and file a joint return or you are a qualified widow(er), the annual
contribution limit is reduced ratably for modified adjusted gross income between
$150,000 and $160,000, and the annual contribution limit is zero if your modified
adjusted gross income is $160,000 or more; and
	 
	 	3)	 	if you are married and file a separate return, the annual contribution limit is
reduced ratably for modified adjusted gross income between $0 and $10,000, and the
annual contribution limit is zero if your modified adjusted gross income is $10,000 or
more.

When subject to such ratable reductions, the annual contribution limit will be rounded up to the
next multiple of $10, and shall not be reduced below $200 until the point at which it is reaches
zero. For purposes of calculating such a reduction, your modified adjusted gross income is defined
in IRC Section 408A(c)(3)(C)(i) and does not include any amount included in adjusted gross income
as a result of a rollover to a Roth IRA from an IRA other than a Roth IRA, or as a result of a
conversion to a Roth IRA of such other IRA.

For purposes of this provision, compensation is defined as wages, salaries, professional fees, or
other amounts derived from or received for personal services actually rendered (including, but not
limited to commissions paid salesmen, compensation for services on the basis of a percentage of
profits, commissions on insurance premiums, tips, and bonuses) and includes earned income, as
defined in IRC Section 401(c)(2) (reduced by the deduction the self-employed individual takes for
contributions made to a self-employed retirement plan). For purposes of this definition, IRC
Section 401(c)(2) shall be applied as if the term trade or business for purposes of Section 1402
included service described in subsection (c)(6). Compensation does not included amounts derived
from or received as earnings or profits from property (including but not limited to interest and
dividends) or amounts not includible in gross income. Compensation also does not include any
amount received as a pension or annuity or as deferred compensation. The term “compensation” shall
include any amount includible in the individual’s gross income under IRC Section 71 with respect to
a divorce or separation instrument described in Section 71(b)(2)(A). In the case of a married
individual filing a joint return, the greater compensation of his or her spouse is treated as his
or her own compensation, but only to the extent that such spouse’s compensation is not being used
for purposes of the spouse making a contribution to a Roth IRA or a deductible contribution to an
IRA other than a Roth IRA.

ROLLOVER CONTRIBUTION LIMIT. A rollover to the annuity contract from an IRA other than a Roth IRA
cannot be made for you if, for the year the amount is distributed from the other IRA:

	 	1)	 	you are married and file a separate return; or
	 
	 	2)	 	you are not married and have modified adjusted gross income in excess of
$100,000; or
	 
	 	3)	 	you are married and together you and your spouse have modified adjusted gross
income in excess of $100,000.

For purposes of this provision, your modified adjusted gross income is defined in IRC Section
408A(c)(3)(C)(i) and does not include any amount included in adjusted gross income as a result of a
rollover to a Roth IRA from an IRA other than a Roth IRA, or as a result of a conversion to a Roth
IRA of such other IRA. You are not treated as married for a taxable year if you have lived apart
from your spouse at all times during the taxable year and file separate returns for the taxable
year.

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ANNUAL REPORT. Following the end of each calendar year, we will send you a report concerning the
status of your interest in the annuity contract. This report will include (i) the amount of all
regular contributions received for you during or after the calendar year which relate to such
calendar year; (ii) the amount of all rollover contributions received for you during such calendar
year; (iii) the contract value(s) of your 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. No amount is required to be distributed during your
lifetime.

REQUIRED MINIMUM DISTRIBUTIONS AFTER DEATH. All distributions made hereunder shall be made in
accordance with the requirements of IRC Section 408(b)(3), as modified by Section 408A(c)(5), 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 your entire interest in the
annuity contract must satisfy the requirements of IRC Section 408(a)(6), as modified by Section
408A(c)(5), and the regulations thereunder instead of the requirements set out herein.

Upon your death, 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.

Required distributions are considered to begin on the date distributions are required to
begin to your surviving spouse. However, if distributions of your interest under 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.

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	 	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.

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.

Your interest in the 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 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.

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

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

-5-EX-4(O)

 

Exhibit 4(o)

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

SAVINGS INCENTIVE MATCH PLAN FOR EMPLOYEES

INDIVIDUAL RETIREMENT ANNUITY

ENDORSEMENT

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

APPLICABLE TAX LAW RESTRICTIONS. This annuity contract is intended to receive contributions under
a Savings Incentive Match Plan for Employees of Small Employers (“SIMPLE IRA plan”) that qualify
for deferred tax treatment under Internal Revenue Code (“IRC”) Section 408(p). 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 contributions are not made for the participant. 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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This annuity contract will only accept contributions made by an employer under a SIMPLE IRA plan
that meets the requirements of IRC Section 408(p), and rollover contributions and transfers from
another SIMPLE IRA owned by a participant. No other contributions to this annuity contract will be
accepted.

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.

If contributions to this annuity contract are paid directly by the participant’s employer under a
SIMPLE IRA plan, we will provide the employer with the summary description required by IRC Section
408(l)(2)(B).

DESIGNATED FINANCIAL INSTITUTION. If we are the designated financial institution for the SIMPLE
IRA plan of a participant’s employer, as defined in IRC Section 408(p)(7), then the participant may
direct that contributions paid on the participant’s behalf be transferred without cost or penalty
to another SIMPLE IRA owned by the participant or to an IRA or other eligible retirement plan
described in IRC Section 402(c)(8)(B), provided that the participant elects such a transfer either
before the beginning of the calendar year to which such contribution relates or within the 60-day
election period which includes the date the participant first becomes eligible to participate in
the SIMPLE IRA plan.

LIMITS ON ROLLOVERS AND TRANSFERS; ADDITIONAL TAXES. During the first two (2) years that a
participant participates in the SIMPLE IRA plan of his or her employer, any rollover or transfer
from the participant’s interest otherwise permitted under this annuity contract must be made to
another SIMPLE IRA owned by the participant. In some cases, any distribution to the participant
during this two (2)-year period may be subject to a twenty-five (25) percent additional penalty tax
if the participant does not roll over the amount distributed into a SIMPLE IRA. After the end of
this two (2)-year period, a rollover or transfer from a participant’s interest otherwise permitted
under this annuity contract may be made to another SIMPLE IRA owned by the participant or to an IRA
or other eligible retirement plan described in IRC Section 402(c)(8)(B).

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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