Document:

EX-4I

 

Exhibit 4i

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 make it 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 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 contributions are not made for you. 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 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 you. No other contributions to this annuity contract will be accepted.

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.

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

DESIGNATED FINANCIAL INSTITUTION. If we are the designated financial institution for your
employer’s SIMPLE IRA plan, as defined in IRC Section 408(p)(7), then you may direct that
contributions paid on your behalf be transferred without cost or penalty to another SIMPLE IRA
owned by you or to an IRA or other eligible retirement plan described in IRC Section 402(c)(8)(B),
provided that you elect 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 you first
become eligible to participate in the SIMPLE IRA plan.

LIMITS ON ROLLOVERS AND TRANSFERS; ADDITIONAL TAXES. During the first two (2) years that you
participate in the SIMPLE IRA plan of your employer, any rollover or transfer otherwise permitted
under this annuity contract must be made to another SIMPLE IRA owned by you. In some cases, any
distribution to you during this two (2)-year period may be subject to a twenty-five (25) percent
additional penalty tax if you do not roll over the amount distributed into a SIMPLE IRA. After the
end of this two (2)-year period, a rollover or transfer otherwise permitted under this annuity
contract may be made to another SIMPLE IRA owned by you 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 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.

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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 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, 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.

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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 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.

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

-4-EX-4J

 

Exhibit 4j

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

FOR INHERITED IRA

The annuity contract is changed as set out below to make it an inherited Individual Retirement
Annuity.

Inherited IRA

This annuity contract is intended to be an inherited IRA under Internal Revenue Code (“IRC”)
Section 408(d)(3)(C). It is established for the purpose of receiving a distribution from an
eligible retirement plan. The distribution is made with respect to the individual who is
now deceased (the “Decedent”) that is identified with the name of the Owner. It is made as
a rollover in the form of a direct trustee-to-trustee transfer under IRC Section 402(c)(11)
for the benefit of the Owner. The Owner is a designated beneficiary of the Decedent, as
defined in Section 1.401(a)(9)-4 of the Income Tax Regulations, who is not the surviving
spouse of the Decedent.

Applicable Tax Law Restrictions

This annuity contract 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.

Decedent

We may require you to provide Due Proof of Death for the Decedent. We may require you to
provide such other information about the Decedent as needed to administer this contract.

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.

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Contributions

Contributions to this annuity contract must be made as a rollover made in accordance with
IRC Section 402(c)(11), or as a trustee-to-trustee transfer from another Inherited IRA of
the Decedent held for your benefit.

No amount may be contributed as rollover under IRC Section 402(c)(11) if it is a required
minimum distribution under IRC Section 401(a)(9) for the year in which the contribution is
made or for any prior year.

Annual Report

Following the end of each calendar year, we will send you a report concerning the status of
this annuity contract. This report will include (i) the amount of all contributions made as
a rollover in accordance with IRC Section 402(c)(11) during such calendar year; (ii) the
contract value(s) determined as of the end of such calendar year; (iii) such information
concerning required minimum distributions as is prescribed by the Commissioner of Internal
Revenue; and (iv) such other information as may be required under federal tax law.

Required Minimum Distributions

The entire interest in this annuity contract will be distributed as least as rapidly as
required by IRC Section 401(a)(9)(B) (other than clause (iv)) and the related regulations.
The rules for determining the required minimum distributions for the designated beneficiary
under the eligible retirement plan also apply to this contract.

If the Decedent has died before his or her required beginning date as determined under IRC
Section 401(a)(9)(C), then:

	 	1)	 	For all calendar years following the calendar year of the Decedent’s death,
distributions must be made over your remaining life expectancy starting by the end of
the calendar year following the calendar year of the Decedent’s death. Your life
expectancy will be determined using your age as of your birthday in the year following
the year of the Decedent’s death.
	 
	 	2)	 	Alternatively, no amount is required to be distributed until the fifth calendar
year following the year of the Decedent’s death. In that year, the entire interest in
this annuity contract must be distributed.

If the Decedent has died on or after his or her required beginning date as determined under
IRC Section 401(a)(9)(C), then for all calendar years following the calendar year of the
Decedent’s death, distributions shall be made over the longer of:

	 	1)	 	your remaining life expectancy, determined using your age as of your birthday
in the year following the year of the Decedent’s death; or
	 
	 	2)	 	the Decedent’s remaining life expectancy, determined using his or her age as of
his or her birthday in the year of his or her death.

Life expectancy is determined in accordance with Q&A-5 of Section 1.401(a)(9)-5 of the
Income Tax Regulations. It is determined using the Single Life Table in Q&A-1 of Section
1.401(a)(9)-9 of the Income Tax Regulations. The remaining life expectancy for a year is
the number in the Single Life Table in the first year for which the life expectancy is to be
determined, reduced by one (1) for each subsequent year.

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If paid in the form of an irrevocable annuity, 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)-6 of the Income Tax Regulations.

The entire interest in this annuity contract includes the amount of any outstanding rollover
under IRC Section 402(c)(11) or transfer under 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.

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.

	 	 	 
	

	 	
	MARK F. MUETHING

	 	CHARLES R. SCHEPER
	SECRETARY

	 	PRESIDENT

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