Document:

EX-4(L)

 

Exhibit 4(l)

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

APPLICABLE TAX LAW RESTRICTIONS. The 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 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 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.

-1-

 

Total contributions made to the annuity contract for you 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 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 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.

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. 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 your entire interest in the 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 your interest in the annuity contract is April 1
following the calendar year in which you reach age 70-1/2. 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, 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, your designated beneficiary is an individual designated under the
annuity contract 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
under 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, 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 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

-4-EX-4(M)

 

Exhibit 4(m)

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

APPLICABLE TAX LAW RESTRICTIONS. This 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 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 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 this annuity contract for a participant 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 this annuity
contract pursuant to the rules of Section 1.408A-5 of the Income Tax Regulations.

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.

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

	 	1)	 	the annual contribution limit (including any increase applicable if the
participant is age 50 or older), less any reduction that may apply based on his or her
modified adjusted gross income;
	 
	 	2)	 	the annual contribution limit (including any increase applicable if the
participant is age 50 or older), less any regular contributions for that same year that
the participant makes to an IRA other than a Roth IRA; or
	 
	 	3)	 	the participant’s 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 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.

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

	 	1)	 	if the participant is 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 his or her modified adjusted
gross income is $110,000 or more;

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	 	2)	 	if the participant is married and files a joint return or the participant is 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 his
or her modified adjusted gross income is $160,000 or more; and
	 
	 	3)	 	if the participant is married and files 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 his or her 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, a participant’s 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 this annuity contract from an IRA other than a Roth IRA
cannot be made for a participant if, for the year the amount is distributed from the other IRA:

	 	1)	 	the participant is married and files a separate return; or
	 
	 	2)	 	the participant is not married and has modified adjusted gross income in excess
of $100,000; or
	 
	 	3)	 	the participant is married and together the participant and his or her spouse
have modified adjusted gross income in excess of $100,000.

For purposes of this provision, a participant’s 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. A participant is not treated as married for a taxable
year if the participant has lived apart from his or her spouse at all times during the taxable year
and files separate returns for the taxable year.

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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. No amount is required to be distributed from a
participant’s interest during the participant’s 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 a participant’s entire interest
in this 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 a participant’s death, 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.

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	 	 	 	Required distributions are considered to begin on the date distributions are required to
begin to the participant’s 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.
	 
	 	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.

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.

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 Roth 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

-5-

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