Document:

EX-4(R)

 

Exhibit 4(r)

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

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

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.

LIMITS ON CONTRIBUTIONS. We may refuse to accept any contribution to the annuity contract that
does not qualify for deferred tax treatment under IRC Section 403(b) and Section 415.
Contributions made for you to the annuity contract and any other plan, contract, or arrangement
under salary reduction agreement(s) with your 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 the 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 your interest in the annuity contract unless you have:

	 	1)	 	reached age 59-1/2; or
	 
	 	2)	 	had a severance from employment with your 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), 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 Tax Sheltered Annuity 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.

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 your
entire interest in the 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 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. No later than the Required Beginning Date, your entire interest in the annuity
contract must begin to be distributed over (i) your life or the lives of you and your designated
beneficiary, or (ii) a period certain not to exceed your life expectancy or the joint and last
survivor expectancy of you and your designated beneficiary. Payments must be made in periodic
payments at intervals of no longer than one (1) year, and must be either nonincreasing or they may
increase only as provided in Q&A-1 and Q&A-4 of Section 1.401(a)(9)-6T of the Temporary Income Tax
Regulations. In addition, any distribution must satisfy the incidental benefit requirements
specified in Q&A-2 of Section 1.401(a)(9)-6T of the Temporary Income Tax Regulations.

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

Your interest in the annuity contract includes the amount of any outstanding rollover 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
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 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(S)

 

Exhibit 4(s)

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 annuity contract is changed as set out below to add provisions for a qualified pension, profit
sharing, or annuity 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 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 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 415. Contributions
to an interest in this annuity contract that represent 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 a participant’s interest in
this 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 a participant’s interest in
this 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), 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 qualified pension, profit
sharing, or annuity 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.

DATE BENEFITS TO BEGIN. Unless a participant elects to delay the payment of his or her benefits,
distribution of the participant’s interest in this 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)	 	the participant has reached the earlier of age 65 or the normal retirement age
stated in the Plan;
	 
	 	2)	 	the 10th anniversary of the date that the participant joined the Plan; or
	 
	 	3)	 	the date that the participant has 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 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.

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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. For any 5% owner of the Employer, the Required
Beginning Date is April 1 following the calendar year in which the participant reaches age 70-1/2.
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.

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.

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	 	 	 	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.

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

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