Document:

EX-4(T)

 

Exhibit 4(t)

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

QUALIFIED PENSION, PROFIT SHARING,

AND ANNUITY PLAN ENDORSEMENT

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

APPLICABLE TAX LAW RESTRICTIONS. The annuity contract is intended to receive contributions
pursuant to a pension, profit sharing, or annuity plan qualified under Internal Revenue Code
(“IRC”) Section 401(a) or 403(a). It is restricted as required by federal tax law. We may change
the terms of the annuity contract and your Certificate, or administer the annuity contract and your
interest in it, at any time as needed to comply with that law. Any such change may be applied
retroactively.

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

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

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

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

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LIMITS ON CONTRIBUTIONS. Contributions to your interest in the annuity contract that represent
contributions to the Plan must not exceed the limits set forth in IRC Section 415. Contributions
to your interest in the annuity contract that represent your elective deferrals cannot exceed the
limits of IRC Section 402(g). Catch-up contributions may be made to the full extent permitted by
IRC Section 414(v). 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 ON ELECTIVE CONTRIBUTIONS. Any portion of your interest in the annuity
contract that represents elective contributions under a qualified cash or deferred arrangement
described in IRC Section 401(k), and any income attributable to such amounts, cannot be distributed
any earlier than allowed under IRC Section 401(k)(2)(B). 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.

DISTRIBUTION RESTRICTIONS ON PENSION CONTRIBUTIONS. Any portion of your interest in the annuity
contract that represents contributions to a money purchase pension plan or a defined benefit
pension plan, and any income attributable to such amounts, cannot be distributed any earlier than
allowed under Section 1.401(b)(1)(i) of the Income Tax Regulations. Additional limits may apply
under the terms of the Plan. The Plan Administrator shall determine when a distribution is allowed
under this regulation and the Plan.

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

DATE BENEFITS TO BEGIN. Unless you elect to delay the payment of your benefits, distribution of
your interest in the annuity contract shall begin no later than 60 days after the end of the Plan
year in which the last of the following occurs:

	 	1)	 	you have reached the earlier of age 65 or the normal retirement age stated in
the Plan;
	 
	 	2)	 	the 10th anniversary of the date that you joined the Plan; or
	 
	 	3)	 	the date that you have a severance from employment with the Employer.

The Plan Administrator shall make any determination required under this provision.

In no event can the payment of benefits be delayed beyond the Required Beginning Date stated in the
Required Minimum Distributions During Life provision of this Endorsement.

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

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The Required Beginning Date for distributions of your interest in the annuity contract is April 1
following the later of the calendar year in which you reach age 70-1/2 or the calendar year in
which you retire. For any 5% owner of the Employer, the Required Beginning Date 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.

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

Your interest in the annuity contract includes the amount of any outstanding rollover or transfer,
and the actuarial value of any other benefits provided under the annuity contract, such as
guaranteed death benefits, to the extent required by regulations.
For purposes of this provision, your designated beneficiary is an individual designated under the
Plan to receive payments after your death and who qualifies as a designated beneficiary under
Section 1.401(a)(9)-4 of the Income Tax Regulations.

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

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

	 	1)	 	If an individual other than your surviving spouse is your designated
beneficiary, then your entire interest will be distributed over the remaining life
expectancy of that individual, with payments starting by the end of the calendar year
following the calendar year of your death. The life expectancy of the designated
beneficiary will be determined using his or her age as of his or her birthday in the
year following the year of your death. Alternatively, if elected, your entire interest
in the annuity contract will be distributed by the end of the calendar year that
contains the fifth anniversary of your death.
	 
	 	2)	 	If your surviving spouse is your sole designated beneficiary, then your entire
interest will be distributed over such spouse’s life, with payments starting by the end
of the calendar year following the calendar year of your death, or if later, by the end
of the calendar year in which you would have reached age 70-1/2. Alternatively, if
elected, your entire interest in the annuity contract will be distributed by the end of
the calendar year that contains the fifth anniversary of your death.

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	 	 	 	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.

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

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

Your interest in the annuity contract includes the amount of any outstanding rollover or transfer,
and the actuarial value of any other benefits provided under the annuity contract, such as
guaranteed death benefits, to the extent required by regulations.
For purposes of this provision, a designated beneficiary is an individual designated under the
annuity contract to receive payments after your death (or the death of your surviving spouse) and
who qualifies as a designated beneficiary under Section 1.401(a)(9)-4 of the Income Tax
Regulations.

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

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

	 	 	 
	
	 	
	SECRETARY
	 	PRESIDENT
	MARK F. MUETHING
	 	CHARLES R. SCHEPER

-4-EX-4(U)

 

Exhibit 4(u)

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.

EXCLUSIVE BENEFIT. This annuity contract is established for the exclusive benefit of the
participants and their 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
each participant’s interest in the annuity contract except as provided by the Plan Administrator.

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

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

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LIMITS ON CONTRIBUTIONS. Contributions to an interest in 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 a participant with respect to any month unless the participant 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 participant 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 a
participant’s interest in this annuity contract can be made until:

	 	1)	 	the calendar year in which the participant reaches age 70-1/2; or
	 
	 	2)	 	the participant has a severance from employment with the Employer; or
	 
	 	3)	 	the participant 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), a participant 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 participant
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 participant’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.

The Required Beginning Date for distributions of a participant’s interest in this annuity contract
is April 1 following the later of the calendar year in which the participant reaches age 70-1/2 or
the calendar year in which the participant retires. 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 (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.

A participant’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 participant’s designated beneficiary is an individual designated
under the Plan 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.

-3-

 

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
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 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.

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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