Document:

EX-4G

 

Exhibit 4g

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 make it 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 you and your
beneficiaries. Your 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. You cannot assign, sell, or transfer your interest in this 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)	 	an interest in this 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. 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. This annuity
contract will not lapse if you do not make contributions. 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 at least two full contract years and the value of
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.

Total contributions made to this annuity contract 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

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

-2-

 

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.

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 made by an employer through a SIMPLE IRA plan until at least
two 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 annuity contract. This report will include (i) the amount of all regular
contributions received during or after the calendar year which relate to such calendar year; (ii)
the amount of all rollover contributions received during such calendar year; (iii) the contract
value(s) 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 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 under this 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 this 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 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 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.

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For purposes of this provision, your designated beneficiary is an individual designated under this
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 this annuity contract will continue to be distributed under
the contract option chosen.

If you die before required distributions begin, your entire interest in this 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 this 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 this 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 this 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 this
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
under this annuity contract start prior to such date on an irrevocable basis (except for
acceleration) in a form meeting the
requirements of Section 1.401(a)(9)-6T of the Temporary Income Tax Regulations, then required
distributions are considered to begin on the annuity starting date.

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Your 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 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 this
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 this contract or fails to take distributions from this contract
otherwise required by this provision. No contribution or rollover to this annuity contract may be
made after your death unless your spouse becomes Successor Owner.

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

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

	 	 	 
	
	 	

	SECRETARY
	 	PRESIDENT
	MARK F. MUETHING
	 	CHARLES R. SCHEPER

-5-EX-4H

 

Exhibit 4h

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 make it 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 you and your
beneficiaries. Your 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. You cannot assign, sell, or transfer your interest in this 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)	 	an interest in this 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. 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. This annuity
contract will not lapse if you do not make contributions. 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 at least two (2) full contract years and the value of
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.

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Total contributions made to this annuity contract 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 made 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 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 this annuity contract from an IRA other than a Roth IRA
cannot be made 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 annuity contract. This report will include (i) the amount of all regular
contributions received during or after the calendar year which relate to such calendar year; (ii)
the amount of all rollover contributions received during such calendar year; (iii) the contract
value(s) 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 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 your death, your entire interest in this 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 this 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 this 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 this 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.

 - 4 - 

 

	 	 	 	Required distributions are considered to begin on the date distributions are required to
begin to your surviving spouse. However, if distributions under this annuity contract
start prior to such date on an irrevocable basis (except for acceleration) in a form
meeting the requirements of Section 1.401(a)(9)-6T of the Temporary Income Tax
Regulations, then required distributions are considered to begin on the annuity starting
date.
	 
	 	3)	 	If there is no designated beneficiary, then your entire interest in this
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 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 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 this
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 this contract or fails to take distributions from this contract
otherwise required by this provision. No contribution or rollover to this annuity contract may be
made after your death unless your spouse becomes Successor Owner.

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

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

	 	 	 
	
	 	
	SECRETARY
	 	PRESIDENT
	MARK F. MUETHING
	 	CHARLES R. SCHEPER

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