Document:

EX-4K

 

Exhibit 4k

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. 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)	 	this annuity contract may secure a loan made to the Annuitant under any loan
provisions of this annuity contract;
	 
	 	2)	 	an interest in this annuity contract may be transferred under a Qualified
Domestic Relations Order as defined in IRC Section 414(p); and
	 
	 	3)	 	payments under 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 under the annuity contract during your 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 you to this 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 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 this 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 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 under this 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 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 (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 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, 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 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 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 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-4L

 

Exhibit 4l

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.

ANNUITANT. “Annuitant” means the designated person covered under the Plan for whose benefit this
annuity contract was purchased. If the owner of this annuity contract is the Employer or Plan
trustee, then any reference in this annuity contract to the owner’s life, age, death, or spouse
shall be treated as a reference to the Annuitant’s life, age, death, or spouse.

EXCLUSIVE BENEFIT. This annuity contract is established for the exclusive benefit of the Annuitant
and his or her beneficiaries. No amounts held under this annuity contract may be used for or
diverted to any purpose of then 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
the Annuitant’s interest in the annuity contract except as provided by the Plan Administrator.

NO ASSIGNMENT OR TRANSFER. No interest in this annuity contract may be assigned, sold, or
transferred. No interest in this annuity contract may be pledged to secure a loan or the
performance of an obligation, or for any other purpose. The only exceptions to these rules are:

	 	1)	 	if this annuity contract is owned by the Employer or Plan trustee, it may be
transferred to a successor Employer or Plan trustee, or to the Annuitant or another
person entitled to Plan benefits through the Annuitant;
	 
	 	2)	 	the Annuitant’s interest in this annuity contract may secure a loan made to the
Annuitant under any loan provisions of this annuity contract;
	 
	 	3)	 	all or part of the Annuitant’s interest in this annuity contract may be
transferred under a Qualified Domestic Relations Order as defined in IRC Section
414(p); and

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	 	4)	 	payments may be made based on the joint lives or joint life expectancies of the
Annuitant and another person, but such other person shall have no present rights under
this annuity contract during the lifetime of the Annuitant.

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

LIMITS ON CONTRIBUTIONS. Contributions to this annuity contract that represent contributions to
the Plan must not exceed the limits set forth in IRC Section 415. Contributions to 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 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 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), the Annuitant 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 Annuitant 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 the Annuitant elects to delay the payment of his or her benefits,
distribution of the Annuitant’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 Annuitant 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 Annuitant joined the Plan; or
	 
	 	3)	 	the date that the Annuitant 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.

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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 Annuitant’s entire interest
in this annuity contract must satisfy the requirements of IRC Section 401(a)(9) and Section
1.401(a)(9)-5 of the Income Tax Regulations instead of the requirements set out herein.

The Required Beginning Date for distributions under this annuity contract is April 1 following the
later of the calendar year in which the Annuitant reaches age 70-1/2 or the calendar year in which
the Annuitant retires. For any 5% owner of the Employer, the Required Beginning Date is April 1
following the calendar year in which the Annuitant reaches age 70-1/2. No later than the Required
Beginning Date, the Annuitant’s entire interest in this annuity contract must begin to be
distributed over (i) the Annuitant’s life or the lives of the Annuitant and his or her designated
beneficiary, or (ii) a period certain not to exceed the Annuitant’s life expectancy or the joint
and last survivor expectancy of the Annuitant 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.

The Annuitant’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, the Annuitant’s designated beneficiary is an individual designated
under the Plan to receive payments after the Annuitant’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 the Annuitant dies after required distributions
begin, the remaining portion of the Annuitant’s interest in this annuity contract will continue to
be distributed under the contract option chosen.

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

	 	1)	 	If an individual other than the Annuitant’s surviving spouse is his or her
designated beneficiary, then the Annuitant’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 Annuitant’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 Annuitant’s death.
Alternatively, if elected, the Annuitant’s entire interest in this annuity contract
will be distributed by the end of the calendar year that contains the fifth anniversary
of the Annuitant’s death.

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	 	2)	 	If the Annuitant’s surviving spouse is his or her sole designated beneficiary, then the
Annuitant’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 Annuitant’s
death, or if later, by the end of the calendar year in which the Annuitant would have
reached age 70-1/2. Alternatively, if elected, the Annuitant’s entire interest in this
annuity contract will be distributed by the end of the calendar year that contains the
fifth anniversary of the Annuitant’s death.
	 
	 	 	 	If the Annuitant’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 Annuitant’s 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 Annuitant’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 Annuitant’s entire interest in
this annuity contract will be distributed by the end of the calendar year containing
the fifth anniversary of the Annuitant’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 Annuitant’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 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.

The Annuitant’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 Annuitant’s death (or the death of the surviving
spouse) and who qualifies as a designated beneficiary under Section 1.401(a)(9)-4 of the Income Tax
Regulations.

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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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