Document:

EX-4(P)

 

Exhibit 4(p)

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

APPLICABLE TAX LAW RESTRICTIONS. The 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 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 contributions are not made for you. 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.

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The 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. No other contributions to the 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 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.

If contributions to the 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 from your interest
otherwise permitted under the annuity contract must be made to another SIMPLE IRA owned by you. In
some cases, any distribution to you during this two-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 from your interest
otherwise permitted under the 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 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 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(Q)

 

Exhibit 4(q)

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

TAX SHELTERED ANNUITY ENDORSEMENT

The annuity contract is changed as set out below to add provisions for a Tax Sheltered 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 403(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.

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 the
annuity contract during the participant’s lifetime.

LIMITS ON CONTRIBUTIONS. We may refuse to accept any contribution to this annuity contract that
does not qualify for deferred tax treatment under IRC Section 403(b) and Section 415.
Contributions made for a participant to this annuity contract and any other plan, contract, or
arrangement under salary reduction agreement(s) with the participant’s employer(s) 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).

DISTRIBUTION RESTRICTIONS ON SALARY REDUCTION CONTRIBUTIONS AND CUSTODIAL ACCOUNT TRANSFERS. To
comply with federal tax law, distribution restrictions apply to amounts under this annuity contract
that represent:

	 	1)	 	contributions made after December 31, 1988 under any salary reduction agreement
with an employer; or
	 
	 	2)	 	income earned after December 31, 1988 on salary reduction contributions
whenever made; or
	 
	 	3)	 	transfers from a custodial account described in IRC Section 403(b)(7) and all
income attributable to the amount transferred.

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Any such amount cannot be distributed from a participant’s interest in this annuity contract unless
the participant has:

	 	1)	 	reached age 59-1/2; or
	 
	 	2)	 	had a severance from employment with the participant’s employer; or
	 
	 	3)	 	become disabled as defined in IRC Section 72(m)(7); or
	 
	 	4)	 	in the case of salary reduction contributions (including salary reduction
contributions to a custodial account), incurred a hardship as defined under the IRC.

A withdrawal made by reason of a hardship cannot include any income earned after December 31, 1988
attributable to salary reduction contributions.

IRC Section 72(m)(7) states that: “An individual shall be considered to be disabled if he is
unable to engage in any substantial gainful activity by reason of any medically determinable
physical or mental impairment which can be expected to result in death or to be of long-continued
and indefinite duration. An individual shall not be considered to be disabled unless he furnishes
proof of the existence thereof in such form and manner as the Secretary [of the Treasury] may
require.”

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.

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 Tax Sheltered Annuity 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 408(b)(3) and the regulations thereunder, as
modified by Section 1.403(b)-3 of the 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
408(a)(6) and the regulations thereunder, as modified by IRC Section 1.403(b)-3 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 this annuity contract to receive payments after the participant’s death and who qualifies as
a designated beneficiary under Section 1.401(a)(9)-4 of the Income Tax Regulations.

REQUIRED MINIMUM DISTRIBUTIONS AFTER DEATH. If a participant dies after required distributions
begin, the remaining portion of the participant’s interest in this annuity contract will continue
to be distributed under the contract option chosen.

If a participant dies before required distributions begin, the participant’s entire interest in
this annuity contract will be distributed as least as rapidly as follows:

	 	1)	 	If an individual other than the participant’s surviving spouse is his or her
designated beneficiary, then the participant’s entire interest will be distributed over
the remaining life expectancy of that individual, with payments starting by the end of
the calendar year following the calendar year of the participant’s death. The life
expectancy of the designated beneficiary will be determined using his or her age as of
his or her birthday in the year following the year of the participant’s death.
Alternatively, if elected, the participant’s entire interest in this annuity contract
will be distributed by the end of the calendar year that contains the fifth anniversary
of the participant’s death.
	 
	 	2)	 	If the participant’s surviving spouse is his or her sole designated
beneficiary, then the participant’s entire interest will be distributed over such
spouse’s life, with payments starting by the end of the calendar year following the
calendar year of the participant’s death, or if later, by the end of the calendar year
in which the participant would have reached age 70-1/2. Alternatively, if elected, the
participant’s entire interest in this annuity contract will be distributed by the end
of the calendar year that contains the fifth anniversary of the participant’s death.
	 
	 	 	 	If the participant’s surviving spouse dies before required distributions begin to him or
her, the remaining interest will be distributed over the remaining life expectancy of
the spouse’s designated beneficiary, with payments starting by the end of the calendar
year following the calendar year of the spouse’s death. The life expectancy of the
spouse’s designated beneficiary will be determined using his or her age as of his or her
birthday in the year following the death of the spouse. Alternatively, if elected, the
remaining interest in this annuity contract will be distributed by the end of the
calendar year that contains the fifth anniversary of the surviving spouse’s death.
	 
	 	 	 	If the participant’s surviving spouse dies after required distributions begin to him or
her, any remaining interest will continue to be distributed under the contract option
chosen.
	 
	 	3)	 	If there is no designated beneficiary, then the participant’s entire interest
in this annuity contract will be distributed by the end of the calendar year containing
the fifth anniversary of the participant’s death.

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

Required distributions are considered to begin on the participant’s Required Beginning Date or, if
applicable, on the date distributions are required to begin to a surviving spouse. However, if
distributions of the participant’s interest in this annuity contract start prior to such date on an
irrevocable basis (except for acceleration) in a form meeting the requirements of Section
1.401(a)(9)-6T of the Temporary Income Tax Regulations, then required distributions are considered
to begin on the annuity starting date.

A participant’s interest in this annuity contract includes the amount of any outstanding rollover
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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