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HomeMy WebLinkAbout851364.tiff tfr• • RESOLUTION RE: APPROVE AUTHORIZATION FOR CHAIRMAN TO SIGN DOCUMENTS FOR FUTURE FUNDS - DEFERRED COMPENSATION PLAN WHEREAS , the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS , Documents for Future Funds for the Deferred Compensation Program have been presented to the Board for the Chairman' s signature, with the program offering five different investment options to those employees who are currently participating in said Program, and WHEREAS, after study and review, the Board deems it advisable to authorize the Chairman to sign said Documents, a copy of which is attached hereto and incorporated herein by reference. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Chairman be, and hereby is, authorized to sign the Documents for Future Funds. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 7th day of August, A.D. , 1985 . gu ,ri BOARD OF COUNTY COMMISSIONERS ATTEST: WELD COUNTY, COLORADO n � Weld County Clerk and Recorder and Clerk to the Board acq line J son, Chairman EXCUSED BY: /`r))L-1fl .o L, t Gene R. Brantner, Pro-Tem l/4")14--11C--e---.2.-.) puty County Cl'erk APPROVED AS TO FORM: C.W. Ki,cyy Go d La County Attorney C c i7 Fran Yamag i 851364 / ' ' _ is APPLICATION FOR GROUP DEFERRED COMPENSATION ANNUITY CONTRACT Exact Name: �%'/o^ 7 D ti Tjp 1 !: �i /! nvD (herein called the Group Policyholder) applies to Great-West Life & Annuity Insurance Company for a Group Deferred Compensation Annuity Contract(herein called the Group Annuity Contract)in the form of the copy attached to this Application. It is agreed that the Group Policyholder will accept the Group Annuity Contract when issued. / Specify the effective date of the Group Annuity Contract: / 'Y /,X (which is not earlier than the first day of the year in which this Application has been made) N! ' Ir Specify the name of the Deferred Compensation Plan: Weld ( ,'rl��� i" e 7 e r r P rl J- L� air r-P/1 r--1i I;,:'✓`. 1�//f'/1 This Group Annuity Contract is only available to policyholders whose Deferred Compensation Plan is an eligible State deferred compensation plan described in Section 457(b) of the Internal Revenue Code of 1954, as amended. The Insurance Company requires that a copy of the currently effective plan document accompany this application, for its information. PAYMENTS AND VALUES PROVIDED BY THE CONTRACT APPLIED FOR MAY BE VARIABLE AND NOT GUARANTEED AS TO DOLLAR AMOUNT. f Group Policyholder's address 7/ C fn / gC tw T; f 6 .k' r> Ree , ( 3 Dated at PPP � / this 7 "! day of fill (1,- /.7 c, i , 19 c---r 1,42P l di ():;-1,--7/1 Ty Agent/Broker Name of Grou Policyholder ,����d� � �•t - //11 S •nature 0./A CiY)fir. �')ck//.d ( ',at J' 171'7i /l5S/U119-5 Titlere- / _ I CT Application Great-West E E ANNVi'Y INSUAANCE COMPANY Group Deferred Compensation Annuity P.O. Box 1400 G520 Denver, Colorado 80201 TABLE OF CONTENTS DEFINITIONS Page 3 OWNERSHIP PROVISIONS Ownership of Series Account 5 Ownership of Group Annuity Contract 5 Transfer and Assignment 5 GENERAL PROVISIONS The Group Annuity Contract 6 Entire Contract 6 The Plan 6 Non-Participating 6 Currency and Payment of Contributions 6 Age 6 Voting Rights and Reports 7 Notice and Proof 7 PURCHASE PROVISIONS Commencement and Termination of Coverage 8 Contributions 8 Allocation of Contributions g CONTRACT VALUE PROVISIONS Variable Contract Value 9 Accumulation Unit 9 Accumulation Unit Value 9 Annuity Unit Value 9 Net Investment Factor 10 Risk Charge 10 Guaranteed Contract Value 11 Guaranteed Sub-Account Riders 11 Asset Management Fee 11 Variable and Guaranteed Contract Value Provisions 11 Contract Maintenance Charge 11 Transfer Charge II TRANSFERS Transfer Terms 12 No Receipt of Transferred Amounts 12 RETIREMENT PROVISIONS Adequate Proof 13 Payment On Retirement 13 TABLE OF CONTENTS (continued) PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER. AND SURRENDER Amount Payable On Death of Participant 14 Partial Surrender 14 Amount Payable on Partial Surrender 14 Surrender 14 Amount Payable on Surrender 15 Contingent Deferred Sales Charge 15 Contingent Deferred Sales Charge Free Amount 15 Adequate Proof 15 Payment On Death, Partial Surrender, and Surrender 15 METHODS OF PAYMENT PROVISIONS Amount To Be Applied 16 Variable Dollar Method of Payment 16 Amount of First Monthly Payment 16 Annuity Units 16 Amount of Monthly Payments After the First 16 Variable Dollar Method of Payment Options 17 Fixed Dollar Method of Payment 17 Amount of Payment 17 Fixed Dollar Method of Payment Options 17 How to Elect Method of Payment Option 18 Availability of Options 18 Settlement 18 CONTRACT MODIFICATION Modification of Tables 19 Modification of Guaranteed Sub-Account Riders, If Any 19 Modification of Offering of Guaranteed Sub-Accounts 19 Modification of Interest Guarantee Period 19 CESSATION OF DEPOSITS Options On Date of Cessation of Deposits 20 TABLE A 21 TABLE B 21 TABLE C 22 TABLED 1 23 TABLE E 23 GUARANTEED SUB-ACCOUNT RIDERS, IF ANY DEFINITIONS Accumulation Period — the period during which the Participant is Covered under this Group Annuity Contract prior to the Participant's Annuity Commencement Date. Accumulation Unit — an accounting unit used to determine the Variable Contract Value before the Annuity Commencement Date. Annuitant — the person upon whose life the payment of an annuity is based. Annuity Commencement Date — the date on which annuity payments commence under a Method of Payment Option,which for any Participant is not later than the first of the month after the month he/she must retire under the terms of the Plan, unless earlier permitted by the Group Policyholder. Annuity Payment Period — the period during which the Participant is Covered under this Group Annuity Contract after the Participant's Annuity Commencement Date. Annuity Unit — an accounting unit used to determine the dollar value of any Variable Dollar Annuity Payment after the First Payment. Company — the Great-West Life & Annuity Insurance Company. Deposit — includes Contributions, Transfers and other amounts Deposited into Guaranteed or Variable Sub-Accounts. Eligible Fund — a registered management investment company in which the assets of the Series Account may be invested. Group Annuity Contract Date — the effective date indicated by the Group Policyholder on the Application for this Group Annuity Contract, or such other date which is acceptable to the Company. Group Policyholder — the employer of a Participant and the Applicant for this Group Annuity Contract. Guaranteed Account — the portion of this Group Annuity Contract providing Guaranteed Sub-Accounts,each having a Guaranteed Interest Rate and containing fixed dollar amounts. Guaranteed Contract Value — the sum of the values of the Guaranteed Sub-Accounts credited to the Group Policyholder in respect of a Participant under a Participant Annuity Account. Guaranteed Interest Rate — the minimum interest rate applicable to Guaranteed Sub-Accounts which on an annual effective basis is 4%. Guaranteed Sub-Account — a subdivision of the Guaranteed Account having a Guaranteed Interest Rate and containing fixed dollar amounts.This subdivision is described in greater detail in the attached Guaranteed Sub-Account Riders, if any. Investment Division — a division of the Series Account containing the shares of a specific portfolio of the Eligible Fund. There is an Investment Division for each portfolio of the Eligible Fund. Participant — a person in the employ of the Group Policyholder on the day the Group Policyholder has made Application for Coverage for him/her and who is reported by the Group Policyholder as having complied with the terms of the Plan as to eligibility. DEFINITIONS (continued) Participant Annuity Account — a separate record established in the name of each Participant which reflects the total of the Guaranteed and Variable Contract Values. Participant Annuity Account Value — the sum of the Variable and Guaranteed Contract Values credited to the Group Policyholder in respect of a Participant under a Participant Annuity Account. Participant Effective Date — the date on which the first Deposit is credited to a Participant Annuity Account. Payee — the Group Policyholder or the person,including the Participant,designated by it to receive the value of the Participant Annuity Account. Premium Tax — the amount of premium tax, if any, charged by a state or other government authority. Series Account — the segregated investment account called "FUTUREFUNDS Series Account"established by Great-West Life & Annuity Insurance Company under Kansas law and registered as a unit investment trust under the Investment Company Act of 1940, as amended. Transfer — amounts moved from any Sub-Account to another Sub-Account on one day upon each Written Request of the Group Policyholder in respect of the Participant. Valuation Date — the date on which the net asset value of each Eligible Fund is determined. Valuation Period — the period between the ending of two successive Valuation Dates. Variable Contract Value — the sum of the values of the Variable Sub-Accounts credited to the Group Policyholder in respect of a Participant under a Participant Annuity Account. Variable Sub-Account — a sub-division of an Investment Division which separates Contributions received under tax qualified arrangements from those received under non-tax qualified arrangements. Each Variable Sub-Account has its own Accumulation Unit and Annuity Unit Value. Written Request — the Request required in the Allocation of Contributions, Transfers, Surrender, Partial Surrender,How to Elect Method of Payment Option,and Cessation of Deposits provisions,the Contract Value and Retirement Provisions,the Guaranteed Sub-Account Riders,if any,and at other times as required by the Company. It must be in writing from the Group Policyholder or its designee and in a form satisfactory to the Company,and to be effective must be received bx the Company at its Administrative Offices. A form or direction in lieu of the Written Request may be accepted by the Company. 1 4 OWNERSHIP PROVISIONS Ownership of Series Account • The Company has absolute ownership of the assets of the Series Account. Ownership of Group Annuity Contract Upon the Group Policyholder's Application for this Group Annuity Contract, the Group Policyholder becomes the owner of the Group Annuity Contract. It alone has all rights, remedies and recourses given in the Group Annuity Contract, and, while the Group Annuity Contract and the Participant Annuity Accounts are held in respect of Participants, there is no contractual relationship between the Company and the Participants. While the Group Policyholder may request the opinion of the Participant on matters and transactions affecting the Participant Annuity Account,the Group Policyholder may act according to the dictates of its own judgment and discretion. Subject to the Plan Participation provisions, each employee for whom Contributions have been made is a Participant for whom a Participant Annuity Account is established. Transfer and Assignment The interest of the Group Policyholder in this Group Annuity Contract may not be transferred, sold, assigned, pledged, charged, encumbered, or in any way alienated without the prior written consent of the Company. 5 GENERAL PROVISIONS The Group Annuity Contract The Group Annuity Contract is issued by the Company to the Group Policyholder. Entire Contract This Group Annuity Contract, its Application.Tables,and Guaranteed Sub-Account Riders, if any, form the entire contract between the Group Policyholder and the Company. A copy of the Application is attached to the Group Annuity Contract when issued to the Group Policyholder. After issue,Modifications to the Group Annuity Contract under the Contract Modification provisions become part of the Group Annuity Contract. All statements in the Application, in the absence of fraud, have been accepted as representations and not as warranties. Only the President, a Vice-President. or the Secretary of the Company can Modify or waive any provisions of the Group Annuity Contract. The Plan The terms and provisions of the Plan do not for any purpose form any part of this Group Annuity Contract and are not binding on the Company. Notwithstanding the fact that it may have knowledge of the terms of the Plan, the obligations of the Company are measured and determined solely by the terms and provisions of this Group Annuity Contract. Non-Participating This Group Annuity Contract is non-participating. It is not eligible to share in the Company's divisible surplus. Currency and Payment of Contributions All amounts to be paid to or by the Company must be in the currency of the United States of America. All Contributions to this Group Annuity Contract must be made payable to the Company or its designated agent. Age If the age of the Participant or Payee has been misstated.the payments established for him/her under the Participant Annuity Account will be made on the basis of his/her correct age. - If payments were too large because of misstatement.the difference with interest may be deducted by the Company from the next payment or payments. If payments were too small,the difference with interest may be added by the Company to the next payment.This interest will be not less than 4% per year. GENERAL PROVISIONS (continued) Voting Rights and Reports The Company will vote the shares of an Eligible Fund held in a Variable Sub-Account of the Investment Division of the Series Account.To the extent required by law,the Company will vote according to the instructions of the Group Policyholder in proportion to its interest in the Variable Sub-Account. In such event,the Company will send proxy materials and form(s)to the Group Policyholder for its reply. If no reply is received,the Company will vote shares of the appropriate Eligible Fund in the same proportion as shares of the Eligible Fund for which replies have been received. During the Annuity Payment Period under the Participant Annuity Account, the number of votes will decrease as the assets held to fund annuity payments decrease, the Payee will be entitled to receive the proxy materials and form(s) otherwise provided to the Group Policyholder,and all other provisions concerning Voting Rights will apply to the Payee of a Variable Dollar Method of Payment Option. The Company will furnish the Group Policyholder or the Payee of a Variable Dollar Method of Payment Option copies of any shareholder reports of the Eligible Funds and of any other notices, reports or documents required by law to be furnished to either of them. Semi-annual reports of the Eligible Funds will be furnished as required by law to the Group Policyholder,who shall promptly deliver them to each Participant or Payee of a Variable Dollar Method of Payment Option. The Company will furnish the Group Policyholder not less frequently than annually a statement of each Participant's Participant Annuity Account Value, which the Group Policyholder will promptly deliver to the Participant. The Group Policyholder may direct the Company to deliver these reports and statements to the Participants. Notice and Proof Any notice or demand by the Company to or upon the Group Policyholder or any Payee may be given by mailing it to that person's last known address as stated in the Company's file. An application, report, request, election, direction, notice or demand by the Group Policyholder or Payee will be made in a form satisfactory to the Company. When the Company requires it, the Group Policyholder will obtain the signature of the Participant's or Payee's spouse on forms provided by the Company. The Company may require adequate proof of the age and death of any Payee before it admits a claim for or pays any payment. - Written materials developed by the Group Policyholder to describe this Group Annuity Contract must first be approved by the Company. 7 PURCHASE PROVISIONS Commencement and Termination of Coverage The Group Policyholder may make Application for Coverage of any employee if the Company is then accepting Applications for Coverage under this Group Annuity Contract, unless a Date of Cessation of Deposits has been declared. An employee for whom an adequate Application has been made becomes Covered as a Participant as of the Participant Effective Date. Coverage of a Participant terminates upon the Group Policyholder's Surrender or Partial Surrender which results in a Participant Annuity Account Value of$0. Contributions Unless a Date of Cessation of Deposits has been declared, the Group Policyholder may from time to time pay Contributions in cash in respect of a Participant until the earlier of his/her Death, Annuity Commencement Date, or the Surrender of the Participant Annuity Account. The amount of Contributions to be paid by the Group Policyholder in respect of any Participant will be determined by the Group Policyholder. The Group Policyholder will report the amount paid as Contributions on forms acceptable to the Company. The Group Policyholder's report is conclusive and binding on it and any person or entity claiming an interest under the Group Annuity Contract or any Participant Annuity Contract. When the Group Policyholder's report does not coincide with the Contributions received, the Company may return them. Allocation of Contributions After an adequate application in respect of a Participant has been made,Contributions, less Premium Tax,if any,will be Allocated in the Participant Annuity Account when received by the Company at its Administrative Offices. Contributions in respect of the Participant will be Allocated among any number of currently offered Variable and Guaranteed Sub-Accounts in accordance with the latest recorded Written Request of the Group Policyholder in respect of the Participant. The Allocation of Contributions may be Changed at any time upon the Company's receipt at its Administrative Offices of the Written Request of the Group Policyholder in respect of the Participant. A Change of Allocation will be effective for Contributions which are received after the Company's receipt and recording of the Change. 8 CONTRACT VALUE PROVISIONS Variable Contract Value The Variable Contract Value in respect of the Participant on any date during the Accumulation Period will be the sum of the values of the Variable Sub-Accounts of the Series Account held in respect of the Participant. The value of a Group Policyholder's interest in a Variable Sub-Account in respect of a Participant will be determined by multiplying the number of Accumulation Units held in respect of the Participant for that Variable Sub-Account by the Accumulation Unit Value for that Variable Sub-Account. Accumulation Unit Contributions and Transfers received at the Administrative Offices of the Company before the close of a Valuation Date will be allocated as requested and applied as of that date,otherwise as of the next Valuation Date,to provide Accumulation Units of the selected Variable Sub-Accounts of the Series Account. The number of Accumulation Units credited in respect of each Participant to a Variable Sub-Account will be determined by dividing the amount of the Contributions and Transfers then applied to such Variable Sub-Account by the Accumulation Unit Value for that Variable Sub-Account on the Valuation Date on which the Contributions were allocated and Transfers were made. The number of Accumulation Units will not change because of a later change in the Accumulation Unit Value,but the Accumulation Unit Value will vary to reflect the investment experience of the Variable Sub-Account. Accumulation Unit Value The initial Accumulation Unit Value of each Variable Sub-Account was established at $10 on the date a Deposit was first made to the Variable Sub-Account. The Accumulation Unit Value of a Variable Sub-Account on any subsequent Valuation Date is equal to the Accumulation Unit Value of that Variable Sub-Account as of the immediately preceding Valuation Date multiplied by the Net Investment Factor for the Valuation Period ending on the Valuation Date on which the Accumulation Unit Value is being determined. The Accumulation Unit Value may increase, decrease, or remain unchanged as a result of the value of the Net Investment Factor. Annuity Unit Value The initial Annuity Unit Value of each Variable Sub-Account was established at S I on the date a Deposit was first made under a Variable Annuity Method of Payment to the Variable Sub-Account(s). The Annuity Unit Value of any Variable Sub-Account on any subsequent Valuation Date is equal to the Annuity Unit Value for the immediately preceding Valuation Date multiplied by the Net Investment Factor for that Variable Sub-Account for the Valuation Period ending on the Valuation Date on which the Annuity Unit Value is being determined, and multiplying the result by a factor of.999905 to neutralize the assumed investment rate of 3.5%per year used in the applicable Table for Variable Dollar Method of Payment Options I,2, 3. and 4. - 9 CONTRACT VALUE PROVISIONS (continued) Variable Contract Value (continued) Net Investment Factor The Net Investment Factor for any Variable Sub-Account for any Valuation Period is determined by dividing(a)by(b),and subtracting(c) from the result where: (a) is the net result of: (i) the net asset value per share of the Eligible Fund shares held in the Variable Sub-Account determined as of the end of the current Valuation Period, plus (ii) the per share amount of any dividend(or, if applicable,capital gain distributions)made by the Eligible Fund on shares held in the Variable Sub-Account if the "ex-dividend" date occurs during the current Valuation Period, minus or plus (iii) a per unit charge or credit for any taxes incurred by or reserved for in the Variable Sub-Account, which is determined by the Company to have resulted from the investment operations of the Variable Sub-Account. (b) is the net result of: (i) the net asset value per share of the Eligible Fund shares held in the Variable Sub-Account determined as of the end of the immediately preceding Valuation Period, minus or plus, (ii) the per unit charge or credit for any taxes incurred by or reserved for in the Variable Sub-Account for the immediately preceding Valuation Period. (c) is a factor representing the Risk Charge deducted from each Variable Sub-Account on a daily basis. Such factor is equal to 1.25%on an annual basis of the daily net asset value of each Variable Sub-Account. The Net Investment Factor may be greater than, less than, or equal to one. Therefore, the Accumulation Unit Value may increase, decrease or remain unchanged. The per share amount of any dividend referred to in paragraph (a) (ii) includes a deduction for an investment advisory fee. This fee compensates the investment adviser for services provided to the Eligible Fund. The fee may differ between Eligible Funds and may be renegotiated each year, but will never exceed an annual rate of 1.00% of the aggregate average daily net assets of the Eligible Fund. Risk Charge The Company will deduct the Risk Charge for expense and mortality guarantees in the calculation of the Net Investment Factor. This Charge is equal to 1.25% on an annual basis of the daily net asset value of each Variable Sub-Account. This deduction is made daily. I tl CONTRACT VALUE PROVISIONS (continued) Guaranteed Contract Value The Guaranteed Contract Value of a Participant Annuity Account on any date during the Accumulation Period will be the sum of the values of the Guaranteed Sub-Accounts credited to such Participant Annuity Account. The Company may offer one or more Guaranteed Sub-Accounts into which Contributions will be Deposited at the Written Request of the Group Policyholder in respect of the Participant in accordance with the Allocation of Contributions provisions. Guaranteed Sub-Account Riders The computation of the value of a Guaranteed Sub-Account is described in greater detail in the attached Guaranteed Sub-Account Riders, if any. Asset Management Fee On the first day of each calendar year an Asset Management Fee to be assessed against Guaranteed Contract Values will be declared by the Company.The amount to be deducted from the Guaranteed Contract Values will be determined and applied by the Company on the first day of each calendar quarter. Variable and Guaranteed Contract Value Provisions The following Charges are applicable to the Variable and Guaranteed Contract Values. Contract Maintenance Charge On the first day of each calendar year,a Contract Maintenance Charge of not more than$60 annually will be deducted from the Participant Annuity Account. If a Participant Annuity Account is established in respect of a Participant after that date,a Contract Maintenance Charge will be deducted on the first day of the next quarter and will be pro-rated for the year remaining. No refund of this Charge will be made. The deduction will be pro-rated among the Variable and Guaranteed Sub-Accounts based upon their Variable and Guaranteed Sub-Account values on the date of deduction. Whenever a deduction for a Contract Maintenance Charge is to be made from a Variable Sub-Account, the Company will cancel Accumulation Units having a total value equal to the amount of the deduction. Transfer Charge With the exception of the first two Transfers in a calendar year,a Transfer Charge of$10 per Transfer will be deducted from the Participant Annuity Account after the Transfer. TRANSFERS The Group Policyholder in respect of the Participant may by Written Request Transfer amounts within and between the currently offered Variable and Guaranteed Sub-Accounts. Transfer Terms The following provisions will apply to any Transfer: • a Transfer will take effect on the later of the date Elected or the date the Written Request is received at the Administrative Offices of the Company. • if a Transfer is made within 30 days of the Annuity Commencement Date,the Company may delay the Annuity Commencement Date by 30 days. • if a Participant dies prior to the Annuity Commencement Date, one Transfer may be made after the Death of the Participant by the Group Policyholder in respect of the Payee to effect the Election of a Method of Payment Option. • with the exception of the first two Transfers in a calendar year, a Transfer Charge of$10 will be deducted. • when the Company requires it, the Group Policyholder in respect of the Participant or the Payee will execute forms provided by the Company as necessary to the requested Transfer. • no Transfers are permitted after the Annuity Commencement Date. • a Transfer will be subject to terms described in greater detail in the attached Guaranteed Sub-Account Riders, if any. No Receipt of Transferred Amounts No Transfer made within these Transfer Provisions will result in the Participant's receipt of the Transferred amounts,which shall continue to be held under the Participant Annuity Account. 12 RETIREMENT PROVISIONS On the Company's receipt of the Written Request at least 30 days before the Annuity Commencement Date,the Group Policyholder in respect of the Participant may in the Written Request: • Elect or Change a Method of Payment Option. • make a Partial Surrender or Surrender. • Elect or Change the Participant's Annuity Commencement Date to any future date which is not later than the first of the month after the month the Participant must retire under the terms of the Plan. If any Annuity Commencement Date would be less than 30 days from the date that the Written Request is received, the Company may delay the Annuity Commencement Date Elected by 30 days. • if the Group Policyholder in respect of the Participant has failed to Elect a Method of Payment Option within 30 days of his/her Annuity Commencement Date,the Company will pay the Group Policyholder in respect of the Participant a Variable Life Annuity with 10 Year Guaranteed Period from the Variable Contract Value and a Fixed Life Annuity with 10 Year Guaranteed Period from the Guaranteed Contract Value. Adequate Proof The Company is entitled to require the receipt of adequate proof of age,death,or any other event or contingency, or to establish the fact that a benefit has become payable under the provisions of the Plan, prior to making any payment under this Group Annuity Contract. Payment On Retirement Payment under the Retirement Provisions will only be made if then available to the Participant under the terms and provisions of the Plan as determined by the Group Policyholder,and will only be made to the Group Policyholder or to the order of the person designated in the Written Request by the Group Policyholder to receive payment. 13 PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER, AND SURRENDER Amount Payable On Death of Participant. If the Participant dies before the Annuity Commencement Date, the Amount Payable on Death will be: (a) where Death occurs before the Participant's 70th birthday, the greater of: (i) the Participant Annuity Account Value, less Premium Tax, if any, and (ii) the sum of Contributions paid to, less any Partial Surrenders made from,the Participant Annuity Account, less Premium Tax,if any. (b) where Death occurs on or after the Participant's 70th birthday, the Participant Annuity Account Value, less Premium Tax, if any. The Payee of an Amount Payable on Death may Elect that payment be made under the Methods of Payment Provisions,a combination of the Partial Surrender and Methods of Payment Provisions,or under the Surrender Provisions. If the Payee Elects either a Partial Surrender or the Surrender of the Participant Annuity Account, the Contingent Deferred Sales Charge of the Partial Surrender or Surrender provisions will not apply. The Election of the Payee must be made not later than 60 days after the date the Company receives Adequate Proof of the Participant's Death. If no Election is made, a single payment will be made under the Surrender provisions to the Payee.The Contingent Deferred Sales Charge will not apply to this single payment. Partial Surrender By Written Request the Group Policyholder in respect of the Payee may make a Partial Surrender of the Participant Annuity Account.The Partial Surrender will take effect on the later of the date Elected and the date the Written Request is received at the Administrative Offices of the Company. Subject to the Amount Payable On Death of Participant provision, a Written Request for Partial Surrender must be received by the Company at least 30 days before the Annuity Commencement Date. The Group Policyholder in respect of the Participant must in the Written Request Elect the Variable or Guaranteed Sub-Account(s),or a combination of them,from which the Partial Surrender is made. If an adequate Election is not made,the Written Request will be returned to the Group Policyholder, and the Partial Surrender in respect of the Payee will not be made. Amount Payable On Partial Surrender The amount payable on Partial Surrender will be paid in one sum under the Partial Surrender provisions equal to: (a) the amount requested as the Partial Surrender as of the effective date of the Partial Surrender, less (b) the Contingent Deferred Sales Charge, if any, less (c) Premium Tax, if any. Surrender By Written Request the Group Policyholder in respect of the Payee may Surrender the Participant Annuity Account. The Surrender will take effect on the later of the date Elected and the date the Written Request is received at the Administrative Offices of the Company. If an adequate Written Request is not made,the Written Request will be returned to the Group Policyholder and the Surrender will not be made. Subject to the Amount Payable On Death of Participant provision, a Written Request for Surrender must be received by the Company at least 30 days before the Annuity Commencement Date. 14 PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER,AND SURRENDER(continued) Surrender (continued) Amount Payable on Surrender The Amount Payable on Surrender may be Applied under the Methods of Payment Provisions or will be paid in one sum under these Surrender provisions equal to: (a) the Participant Annuity Account Value as of the effective date of the Surrender, less (b) the Contingent Deferred Sales Charge. if any, less (c) Premium Tax, if any. Contingent Deferred Sales Charge Subject to the Amount Payable On Death of Participant provision, on any Partial Surrender or the Surrender of the Participant Annuity Account a Contingent Deferred Sales Charge will be deducted from.the Amount Surrendered. The Contingent Deferred Sales Charge applicable to any Partial Surrender or the Surrender will be equal to 6%of the Amount Surrendered in excess of the Contingent Deferred Sales Charge Free Amount, if any, and is limited so that the amount then charged will not cause the cumulative total of all Contingent Deferred Sales Charges charged in respect of the Participant under his/her Participant Annuity Account to exceed 6%of the Contributions made to his/her Participant Annuity Account within 72 months prior to the effective date of the Partial Surrender or the Surrender. Contingent Deferred Sales Charge Free Amount The Amount of the Contingent Deferred Sales Charge Free Amount is equal to 10% of the Participant Annuity Account Value at December 31 of the calendar year prior to the year in which the Amount is Surrendered. Only one Contingent Deferred Sales Charge Free Amount is available in respect of a Participant in each calendar year beginning in the third calendar year after he/she is Covered under this Group Annuity Contract. The Contingent Deferred Sales Charge Free Amount will be Applied on the Surrender or the first Partial Surrender made under the Participant Annuity Account in that year for the payment of benefits as a result of financial hardship, as defined in the Plan and approved by the Group Policyholder. Adequate Proof The Company is entitled to require the receipt of adequate proof of age,death,or any other event or contingency, or to establish the fact that a benefit has become payable under the provisions of the Plan, prior to making any payment under this Group Annuity Contract. Payment On Death, Partial Surrender, and Surrender Payment under any of the Provisions Relating to Amount Payable On Death. Partial Surrender,and Surrender will only be made if then available to the Payee under the terms and provisions of the Plan as determined by the Group Policyholder.and will only be made to the Group Policyholder or to the order of the person designated in the Written Request by the Group Policyholder to receive payment. 15 METHODS OF PAYMENT PROVISIONS One of the Variable or Fixed Dollar Methods of Payment Options or a combination of them may be Elected under the Methods of Payment Provisions. Amount To Be Applied The Amount to be Applied under the Methods of Payment Provisions is the Participant Annuity Account Value less Premium Tax,if any. If a Variable Dollar Method of Payment Option is Elected, the Amount to be Applied is the Variable Contract Value as of the date the Amount of the First Monthly Payment is determined. If a Fixed Dollar Method of Payment Option is Elected, the Amount to be Applied is the Guaranteed Contract Value as of the Annuity Commencement Date. If the Group Policyholder in respect of the Payee Elects to Apply any or all of the Guaranteed Contract Value to a Variable Dollar Method of Payment Option,or any or all of the Variable Contract Value to a Fixed Dollar Method of Payment Option,a Transfer(s)must be made prior to the Annuity Commencement Date. The Transfer(s) must comply with the provisions on Transfers. • Variable Dollar Method of Payment The following Variable Dollar Method of Payment Options are available. They are subject to the following provisions. Amount of First Monthly Payment The First Monthly Payment under a Variable Dollar Method of Payment Option will be based on the Variable Contract Value credited in respect of the Participant Annuity Account on the 5th Valuation Date preceding the Annuity Commencement Date. It will be determined by applying the appropriate rate from the applicable Table to the Amount Applied under the Option. The First Monthly Payment will be the sum of the variable dollar annuity payments for each Variable Sub-Account. Annuity Units The number of Annuity Units for each Variable Sub-Account to be credited in respect of the Participant Annuity Account will be determined by dividing the portion of the First Monthly Payment to be taken from such Sub-Account by the Sub-Account's Annuity Unit Value on the 5th Valuation Date preceding the date the First Payment is due for which the number of Annuity Units is being computed. The number of Annuity Units for a Variable Sub-Account remains fixed during the Annuity Payment Period. Amount of Monthly Payments After the First Monthly Payments After the First under a Variable Dollar Method of Payment Option will vary in amount from time to time depending upon the investment experience of the Variable Sub-Accounts of the Series Account. The dollar amount of each variable dollar annuity payment to the Participant or Payee after the first for each Variable Sub-Account is determined by multiplying (a) the number of Sub-Account Annuity Units credited to the Participant Annuity Account by (b) the Sub-Account Annuity Unit Value on the 5th Valuation Date preceding the date the annuity payment is due.The total dollar amount of each variable dollar annuity payment will be the sum of the variable dollar annuity payments for each Variable Sub-Account. The Company guarantees that the dollar amount of each Payment After the First will not be affected by variations in expenses or mortality experience. 16 METHODS OF PAYMENT PROVISIONS (continued) Variable Dollar Method of Payment (continued) Variable Dollar Method of Payment Options OPTION I: Variable Life Annuity with Guaranteed Period The Company will pay a monthly payment for the guaranteed Annuity Payment Period Elected. Payments will continue for the lifetime of the Payee.The guaranteed Annuity Payment Period elected may be 5, 10, 15 or 20 years.The provision on Settlement applies to amounts payable after the death of the Payee. Table A is applicable to this Option. OPTION 2: Variable Life Annuity The Company will pay a monthly payment during the Payee's lifetime. Table A is applicable to this Option. OPTION 3: Joint and One-Half Survivor Variable Annuity A joint and one-half survivor variable annuity provides a variable monthly payment to an Annuitant for his/her lifetime; thereafter, and upon receipt by the Company of adequate proof of the Annuitant's death, one-half of the variable payment amount continues to a designated Payee, if living, and terminates upon his/her death. Table B is applicable to this Option. OPTION 4: Any Other Form The Company will pay any other form of Variable Annuity which is acceptable to it. Fixed Dollar Method of Payment The following Fixed Dollar Method of Payment Options are available. They are subject to the following provisions. Amount of Payment Payments under a Fixed Dollar Method of Payment Option are guaranteed by the Company as to dollar amount throughout the Annuity Payment Period. The Amount of Payment under any Fixed Dollar Method of Payment Option will be determined by applying the Company's then current non-participating group single premium rates for this class of group annuity contracts to the Amount Applied under the Option. These current rates will not be less than the rate obtained from the Table which is applicable to the Elected Option. Fixed Dollar Method of Payment Options OPTION I: Income of Specified Amount The Company will pay an income,at 12-,6-, 3-,or I-month intervals,of an amount Elected by the Payee for an Annuity Payment Period of not less than 36 months nor more than 240 months.The provision on Settlement applies to amounts payable after the death of the Payee. Table C is applicable to this Option. OPTION 2: Income for a Specified Period The Company will pay an income, at 12-, 6-, 3-, or 1-month intervals, for the number of years Elected by the Payee for an Annuity Payment Period of not less than 36 months nor more than 240 months.The provision on Settlement applies to amounts payable after the death of the Payee. Table C is applicable to this Option. 17 METHODS OF PAYMENT PROVISIONS (continued) Fixed Dollar Method of Payment Options (continued) OPTION 3: Fixed Life Annuity with Guaranteed Period The Company will pay a monthly payment for the guaranteed Annuity Payment Period Elected. Payments will continue for the lifetime of the Payee. The provision on Settlement applies to amounts payable after the death of the Payee. Table D is applicable to this Option. The guaranteed Annuity Payment Period elected may be 5. 10, 15 or 20 years.or may be a period referred to as "Installment Refund". Under the Installment Refund period. payments will be made until the total of the Payments made equals the Amount Applied. OPTION 4: Fixed Life Annuity The Company will pay a monthly payment during the Payee's lifetime. Table D is applicable to this Option. OPTION 5: Joint and One-Half Survivor Fixed Annuity A joint and one-half survivor fixed annuity provides a fixed monthly payment to an Annuitant for his/her lifetime;thereafter, and upon receipt by the Company of adequate proof of the Annuitant's death, one-half of the fixed payment amount continues to a designated Payee, if living, and terminates upon his/her death. Table E is applicable to this Option. OPTION 6: Any Other Form The Company will pay any other form of Fixed Annuity which is acceptable to it. How to Elect Method of Payment Option The Written Request of the Group Policyholder in respect of the Participant or Payee is required to Elect, or Change the Election of, a Method Payment Option and must be received by the Company at least 30 days prior to the Annuity Commencement Date, or, if the Participant dies prior to the Annuity Commencement Date, within 60 days of the date the Company receives Adequate Proof of the Participant's Death. Availability of Options If any payment to be made under the Elected Option will be less than $50. the Company may make the payments in the most frequent interval which produces a payment of at least $50. The minimum Amount that may be Applied under a Variable or Fixed Dollar Method of Payment Option is$2,000. If the amount is less than $2.000, the Company may pay it in one sum. The maximum Amount that may be Applied under any Option is S I,000.000. For the Application of any greater Amount,the Company's consent is required. Settlement If the Payee has received payments or was to receive payments which had not yet commenced under Variable Dollar Method of Payment Options I or 4,or under Fixed Dollar Method of Payment Options 1, 2. 3 or 6.any remaining amounts payable under the Option Elected will be paid to the Group Policyholder or other Payee designated by the Group Policyholder. IS CONTRACT MODIFICATION This Group Annuity Contract may be Modified at any time by written agreement between the Company and the Group Policyholder. No such Modification will, without the written consent of the Group Policyholder, affect the terms, provisions, or conditions of this Group Annuity Contract which are or may be applicable to Contributions paid in respect of Participants prior to the date of such Modification. However,the Company may at any time and without the consent of the Group Policyholder or any Participant or other person,but upon 30 days'written notice to the Group Policyholder.Modify this Group Annuity Contract in any respect to conform it to changes in tax or other law, including applicable regulations or rulings. Modification of Tables The Company may at any time and without the consent of the Group Policyholder or any Participant or other person. but upon 30 days' written notice to the Group Policyholder,Modify Tables A.B,C,D,and E,or any of them. However,no such Modification will affect the terms, provisions or conditions of the Group Annuity Contract which are or may be applicable to Contributions paid in respect of Participants prior to the date of such Modification. Modification of Guaranteed Sub-Account Riders, If Any Any Guaranteed Sub-Account Rider may be Modified at any time by written agreement between the Company and the Group Policyholder. No such Modification will, without the written consent of the Group Policyholder, affect the terms, provisions, or conditions of the Rider which are or may be applicable to Contributions paid in respect of Participants prior to the date of such Modification. Modification of Offering of Guaranteed Sub-Accounts Notwithstanding the other Contract Modification provisions, the Company may offer or cease offering Guaranteed Sub-Accounts to receive Deposits.No such offering or cessation of offering shall affect the terms,provisions,or conditions which are or may be applicable to Contributions paid to any Guaranteed Sub-Account which is no longer offered by the Company.The Company will periodically notify the Group Policyholder in respect of Participants of the current offering of Guaranteed Sub-Accounts. Modification of Interest Guarantee Period Notwithstanding the other Contract Modification provisions, the Interest Guarantee Period of amounts Deposited into Guaranteed Sub-Accounts, if any, may be Modified by the Company in accordance with the Interest Guarantee Period Modification provisions as described in greater detail in the attached Guaranteed Sub-Account Riders, if any. 19 CESSATION OF DEPOSITS Upon 60 days'written notice to the other, the Group Policyholder or the Company may declare that, as from the date stated in the notice (that date being called a Date of Cessation of Deposits), no further Deposits will be made to certain or all Sub-Accounts of the Group Annuity Contract. If a Date of Cessation of Deposits has been declared for certain Sub-Accounts,the Group Policyholder in respect of the Participant may by Written Request make a Change of Allocation of his/her Contributions. When no Change of Allocations is received, the Company may return all Contributions affected by the declaration of the Date of Cessation of Deposits, or allocate such Contributions to a currently offered Guaranteed Sub-Account. After the Date of Cessation of Deposits declared in respect of all Sub-Accounts, no Participant Annuity Account will be established. Options on Date of Cessation of Deposits Upon declaring the Date of Cessation of Deposits for all Sub-Accounts or upon receiving notice of its declaration by the Company, the Group Policyholder may by Written Request Elect one of the following Cessation Options. If the Group Policyholder has not Elected a Cessation Option within 30 days of the Date of Cessation, Cessation Option (I) will be deemed to have been Elected. CESSATION OPTION (I) Maintenance of Each Participant Annuity Account Value: The Company will maintain each Participant Annuity Account Value until it is Applied or paid under the Group Annuity Contract. CESSATION OPTION (2) Installment Settlement of Guaranteed Contract Values: The Company will pay the sum of the Variable Contract Values in respect of Participants as of the Date of Cessation of Deposits to a person designated in writing by the Group Policyholder as the successor insurer of the Plan or to the Group Policyholder within 30 days of the date the Cessation Option is Elected. The Company will pay the sum of the Guaranteed Contract Values in respect of Participants as of the Date of Cessation of Deposits to a person designated in Writing by the Group.Policyholder as the successor insurer of the Plan or to the Group Policyholder in 20 equal quarterly installments.The amount of the installments will be the amount determined by the Company on the date of the first such payment, but not less than$514.80 for each$10,000 of Guaranteed Contract Values. The first payment will be made 30 days after the date the Cessation Option is Elected. 20 TABLE A — Variable Life Annuity Monthly Payment for Each $1,000 of Participant Annuity Account Value Age of Without With Guaranteed Period Payee Guaranteed Period 5 Years 10 Years 15 Years 20 Years 50 3.83 3.83 3.82 3.80 3.78 55 4.13 4.12 4.10 4.07 4.02 60 4.52 4.51 4.48 4.41 4.31 65 5.06 5.04 4.97 4.84 4.64 70 5.82 5.77 5.61 5.33 4.94 75 6.93 6.80 6.41 5.82 5.19 If payments commence on any other date than the exact age of the Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts. TABLE B —Joint and One-Half Survivor Variable Annuity Monthly Payment for Each $1,000 of Participant Annuity Account Value t i Age of If Designated Payee Is Age Annuitant 50 55 60 65 70 75 • 50 3.72 3.75 3.78 3.80 3.81 3.82 55 3.92 3.98 4.02 4.06 4.08 4.10 60 4.16 4.25 4.33 4.39 4.44 4.47 65 4.45 4.58 4.70 4.81 4.89 4.95 70 4.79 4.96 5.14 5.32 5.47 5.59 75 5.18 5.42 5.67 5.94 6.20 6.42 If payments commence on any other date than the exact age of the Annuitant or designated Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts. 21 TABLE C — Income of Specified Amount — Income of a Specified Period Monthly Payment for Each $1,000 of Participant Annuity Account Value Years Payment 3 27.44 4 20.93 5 17.03 6 14.43 7 12.57 8 11.18 9 10.11 10 9.24 11 8.54 12 7.96 13 7.46 14 7.04 15 6.68 16 6.36 17 6.08 18 5.83 19 5.61 20 5.41 To determine the payment for other frequencies of payment, multiply the above monthly payment by the following factors: Factor Quarterly payment 2.99 Semi-annual payment 5.96 Annual payment 11.81 If payments are for an amount or duration different than that outlined above,the Company will determine the proper amount or duration using the actuarial basis used to determine the above Table. 22 • TABLE D — Fixed Life Annuity Monthly Payment for Each $1.000 of Participant Annuity Account Value Age of Without With Guaranteed Period Payee Guaranteed Period 5 Years 10 Years 15 Years 20 Years 50 3.83 3.83 3.82 3.80 3.78 55 4.13 4.12 4.10 4.07 4.02 60 4.52 4.51 4.48 4.41 4.31 65 5.06 5.04 4.97 4.84 4.64 70 5.82 5.77 5.61 5.33 4.94 75 6.93 6.80 6.-11 5.82 5.19 If payments commence on any other date than the exact age of the Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts. • TABLE E—Joint and One-Half Survivor Fixed Annuity Monthly Payment for Each $1.000 of Participant Annuity Account Value , t Age of If Designated Payee Is Age Annuitant 50 55 60 65 70 75 50 3.72 3.75 3.78 3.80 3.81 3.82 55 3.92 3.98 4.02 4.06 4.08 4.10 60 4.16 4.25 4.33 4.39 4.44 4.47 65 4.45 4.58 4.70 4.81 4.89 4.95 70 4.79 4.96 5.14 5.32 5.47 5.59 75 5.18 5.4? 5.67 5.94 6.20 6.42 If payments commence on any other date than the exact age of the Annuitant or designated Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts. 23 DAILY INTEREST GUARANTEE FUND GUARANTEED SUB-ACCOUNT RIDER ATTACHED TO AND FORMING PART OF THE GROUP ANNUITY CONTRACT The Daily Interest Guarantee Fund is a Guaranteed Sub-Account.Contributions may be Deposited into the Daily Interest Guarantee Fund at any time. Interest will be earned on the Daily Interest Guarantee Fund value and compounded daily. The Credited Interest Rate may change daily but on an annual effective basis will not be less than the Guaranteed Interest Rate. Value of Daily Interest Guarantee Fund The value of the Daily Interest Guarantee Fund in respect of the Participant will be determined by adding his/her Guaranteed Sub-Account Contributions, interest, and Transfers from other Guaranteed Sub-Accounts and from Variable Sub-Accounts, and subtracting his/her Partial Surrenders, Surrenders, Amounts Payable on Death, Amounts Applied under a Method of Payment Option, Transfers to other Guaranteed Sub-Accounts and to Variable Sub-Accounts,Transfer Charges,Contract Maintenance Charge,Asset Management Fee,and Premium Tax. This Rider, unless and until Modified, forms part of the Group Annuity Contract. Daily Interest Guarantee Fund Rider— I GUARANTEED CERTIFICATE FUND GUARANTEED SUB-ACCOUNT RIDER ATTACHED TO AND FORMING PART OF THE GROUP ANNUITY CONTRACT The Guaranteed Certificate Fund is a Guaranteed Sub-Account, whereby Credited Interest Rates, not less than the Guaranteed Interest Rate,are credited to Deposits held for varying Interest Guarantee Periods.The Company may offer Certificates to the Group Policyholder who may by Written Request Allocate any Deposit in respect of the Participant to any one Certificate.The Group Policyholder in respect of the Participant may Allocate Deposits only to those Certificates currently being offered by the Company. If the Group Policyholder in respect of the Participant Allocates Contributions to Certificates not currently offered by the Company, the Company may return such Contributions.Allocate such Contributions to a currently offered Certificate,or Allocate such Contributions to another currently offered Guaranteed Sub-Account. DEFINITIONS Certificates — represents the amount Deposited into the Guaranteed Certificate Fund under each Interest Guarantee Period. Each Certificate has its own interest rate and Term. Term — the duration of the Certificate which begins on the first day of the calendar quarter following the date of the Deposit and ends on the date specified by the Company.The number of Terms available maybe limited by the Company. Certificate Maturity Date — the last day of the Term. Interest Guarantee Period — the period from the date of the Deposit to the Certificate Maturity Date. Credited Interest Rate Subject to the provisions on Application of Certificate on Partial Surrender, Surrender, or Retirement, a Deposit to the Guaranteed Certificate Fund will earn a Credited Interest Rate for the Certificate's Interest Guarantee Period. The Credited Interest Rate will be compounded daily, and on an annual effective basis will not be less than the Guaranteed Interest Rate. Certificate Maturity Prior to the Certificate Maturity Date. the Company will offer a Guaranteed Sub-Account into which the value of the Certificate will be Deposited on its Maturity Date. The Guaranteed Sub-Account so offered may be either the Guaranteed Certificate Fund or another Guaranteed Sub-Account. i • Guaranteed Certificate Fund Rider— I GUARANTEED CERTIFICATE FUND SUB-ACCOUNT RIDER (continued) If the Guaranteed Certificate Fund is offered,the value of the Certificate on its Maturity Date will establish a new Certificate which has its own interest rate and Term.The Credited Interest Rate of this new Certificate may be higher or lower than the Credited Interest Rate of any other Certificate or Deposit. If another Guaranteed Sub-Account is offered, the value of the Certificate on its Maturity Date will be Deposited into that Guaranteed Sub-Account. The Credited Interest Rate of this Deposit may be higher or lower than the Credited Interest Rate of any other Deposit. The Participant may Elect by Written Request to Transfer the value of the Certificate on its Maturity Date. Interest Guarantee Period Modification On 30 days'written notice to the Group Policyholder in respect of the Participant the Company may Modify the Interest Guarantee Period of amounts previously Deposited into the Guaranteed Certificate Fund. If such Modification is made,the Group Policyholder in respect of the Participant may,within 30 days of notification,by Written Request Elect the Transfer or Surrender of any or all of these amounts without incurring the Contingent Deferred Sales Charge,and interest will be applied to the date of Transfer or Surrender at the Credited Interest Rate applicable prior to the date of Modification. Transfers The following provisions will apply to the Transfer of amounts to or from the Guaranteed Certificate Fund: • if any amount has been Transferred out of the Guaranteed Certificate Fund, no Transfer into the Guaranteed Certificate Fund may be made for 90 continuous days from the date of the Transfer out. • a Transfer from the Guaranteed Certificate Fund may be made only on the Maturity Date of the Certificate under the Guaranteed Certificate Fund. The amount that is then available for Transfer is the value of that Certificate on its Maturity Date. • the Group Policyholder's Written Request to Transfer from the Guaranteed Certificate Fund must be received by the Company no later than 15 days prior to the Maturity Date of the Certificate. • the terms of the provisions on Transfers will apply to any Transfer to or from the Guaranteed Certificate Fund. Guaranteed Certificate Fund Rider— • GUARANTEED CERTIFICATE FUND SUB-ACCOUNT RIDER (continued) Application of Certificate On Death, Partial Surrender, Surrender, or Retirement If any amount Deposited into a Certificate of the Guaranteed Certificate Fund is Applied prior to the Maturity Date of the Certificate under the provisions concerning Amount Payable On Death of Participant.Partial Surrender.Surrender,or Retirement the Amount Applied will receive the Credited Interest Rate from the date of Deposit to the date the Amount is Applied. Value of Guaranteed Certificate Fund The value of the Guaranteed Certificate Fund in respect of the Participant will be determined by adding his/her Guaranteed Sub-Account's Contributions, interest, and Transfers from other Guaranteed Sub-Accounts and from Variable Sub-Accounts, and subtracting his/her Partial Surrenders. Surrenders, Amounts Payable on Death. Amounts Applied under a Method of Payment Option, Transfers to other Guaranteed Sub-Accounts and to Variable Sub-Accounts,Transfer Charges.Contract Maintenance Charge,Asset Management Fee,and Premium Tax. This Rider, unless and until Modified, forms part of the Group Annuity Contract. Guaranteed Certificate Fund Rider— 3 (b) an amount which is the result of multiplying the Conversion Deposit by the appropriate percentage as chosen from the following chart: If number of years of coverage of Participant under Previous The percentage Contract and this Contract is shall be Less than 5 Years 6% At least 5 years but less than 10 years 5% At least 10 years 4% Contract Modification The Contract Modification provisions of the Contract are applicable to the Conversion Deposit, as appropriate. () • ) 'Name of Group policyholder V 136 v Sign ure I 1/`J/6'4!7/71, �dm1 C/ v i,Ct4.7'/ (i4r/r,5 n fly Title j � This Rider, unless and until Modified, forms part of the Group Annuity Contract. Conversion Deposit Rider - 2 Form No. GCDRDC 184 CONVERSION DEPOSIT RIDER ATTACKED TO AND FORMING PART OF THE GROUP ANNUITY CONTRACT A Conversion Deposit is defined as the amount Deposited into this Group Annuity Contract from the Great-West Life Assurance Company contract 4A /'i'if GP (the "Previous Contract") , on the Group Policyholder's acceptance, on behalf of each Participant, of the offer to do so in effect at the time and made by the Great-West Life Assurance Company and the Company to the Group Policyholder. No such Conversion Deposit will result in the Participant's receipt of the Deposit. After an adequate Application for a Participant has been made, the Conversion Deposit, less Premium Tax, if any, will be allocated in the Participant Annuity Account when received by the Company at its Administrative Offices. The Conversion Deposit for the Participant will be Allocated in accordance with the provisions currently being offered by the Company. The Conversion Deposit increases the value of the Sub-Account to which it is allocated. Amount Payable On Death of Participant Notwithstanding any other provision within this Group Annuity Contract to the contrary, if the Participant dies before the Annuity Commencement Date, the Amount Payable On Death will be : (a) where Death occurs before the Participant's 70th Birthday, the greater of: (i) the Participant Annuity Account Value, less Premium Tax, if any, and (ii) the sum of the Conversion Deposit and Contributions paid to, less any Partial Surrenders made from, the Participant Annuity Account, less Premium Tax, if any. (b) where Death occurs on or after the Participant's 70th birthday, the Participant Annuity Account Value, less Premium Tax, if any. Contingent Deferred Sales Charge Notwithstanding any other provision in this Group Annuity Contract to the contrary, the Contingent Deferred Sales Charge applicable to any Partial Surrender or the Surrender will be equal to 6% of the Amount Surrendered in excess of the Contingent Deferred Sales Charge Free Amount, if any, and is limited so that the amount then charged will not cause the cumulative total of all Contingent Deferred Sales Charges charged in respect of the Participant under his/her Participant Annuity Account to exceed an amount equal to : (a) 6% of the Contributions made to his/her Participant Annuity Account within 72 months prior to the effective date of the Partial Surrender or the Surrender, plus Conversion Deposit Rider — 1 Form No. GCDRDC 184 t`° CT Great -West° LIFE & ANNUITY INSURANCE COMPANY HOME OFFICE - WICHITA, KANSAS ADMINISTRATIVE OFFICES DENVER, COLORADO GROLP FOLICYIOLDBZ COUNTY OF WELD, STATE OF COLORADO CROUP POLICY NUMBER 88041 CROLP ANNUITY CONTRACT DATE September 1 , 1985 Group Deferred Compensation Annuity, Nbn-Participating The provisions on the following pages, together with the Application for this Group Annuity Contract , are part of this Group Annuity Contract. For the purposes of this Group Annuity Contract, "Plan" means the plan and adoption agreement that the Group Policyholder has designated as the PBC Ih iversity Deferred Compensation Plan. Si geed for the Great-West Life & Annuity Insurance Company on the issuance of the Group Annuity Contract on the Annuity Contract Date. • Secretary President 71--ar-A.A—kr For the Actuary This Group Annuity Contract is a legal contract between the Group Policyholder and the Great-West Life & Annuity Insurance Company. PLEASE READ THIS ANNUITY CONTRACT CAREFULLY. IT IS A CONTRACT WHICH MAY PROVIDE FOR PAYMENTS OR VALUES WHICH PRE NOT GUARANTEED AS TO FIXED-DOLLAR AMOUNT BUT MAY VARY ACCORDING TO THE INVESTMENT EXPERIENCE OF A VARIABLE ANNUITY ACCOUNT. Group Deferred Compensation Annuity GOCMF184 c c TABLE OF CONTENTS DEFINITIONS Page 4 OWNRSHIP PROVISIONS Ownership of Series Account 7 Ownership of Group Annuity Contract 7 Transfer and Assignment 7 GENERAL PROVISIONS The Group Annuity_Contract 8 Entire Contract 8 The P1 an 8 Non-Participating 8 Currency and Payment of Contributions 8 Age 8 Voting Rights and Reports 9 Notice and Proof 9 PURCHASE PROVISIONS Commencement and Termination of Coverage 10 Contributions 10 Allocation of Contributions 10 CONTRACT VALUE PROVISIONS Variable Contract Value 11 Accumulation Unit 11 Accumulation Unit Value 11 Annuity Unit Value 11 Net Investment Factor 12 Risk Charge 13 Guaranteed Contract Value 13 Guaranteed Sub-Account Riders 13 Asset Management Fee 13 Variable and Guaranteed Contract Value Provisions 13 Contract Maintenance Charge 13 Transfer Charge 14 TRANSF RS Transfer Terms 15 No Receipt of Transferred Amounts 15 RETIREMENT PROVISIONS Adequate Proof 16 Payment On Retirement 16 C C TABLE OF CONTENTS (Continued) PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER, AND SURRENDER Amount Payable On Death of Participant 17 Partial Surrender 17 Amount Payable on Partial Surrender 18 Surrender 18 Amount Payable on Surrender 18 Contingent Deferred Sales Charge 18 Contingent Deferred Sales Charge Free Amount 19 Adequate Proof 19 Payment On Death, Partial Surrender, and Surrender 19 • METHODS OF PAYMENT PROVISIONS Amount To Be Applied 20 Variable Dollar Method of Payment 20 Amount of First Monthly Payment 20 Annuity Units 20 Amount of Monthly Payments After the First 21 Variable Dollar Method of Payment Options 21 Fixed Dollar Method of Payment 22 Amount of Payment 22 Fixed Dollar Method of Payment Options 22 How to Elect Method of Payment Option 23 Availability of Options 23 Settlement 23 CONTRACT MODIFICATION Modification of Tables 24 Modification of Guaranteed Sub-Account Riders, If Any 24 Modification of Offering of Guaranteed Sub-Accounts 24 Modification of Interest Guarantee Period 24 CESSATION OF DEPOSITS Options On Date of Cessation of Deposits 25 TABLE A 26 TABLE B 27 TABLE C 28 TABLE D 29 TABLE E 30 GUARANTEED SUB-ACCOUNT RIDERS, IF ANY C ' C DEFINITIONS Accumulation Period - the period during which the Participant is Covered under tnis Group Annuity Contract prior to the Participant's Annuity Commencement Date. Accumulation Unit - an accounting unit used to determine the Variable Contract Value before the Annuity Commencement Date. Annuitant - the person upon whose life the payment of an annuity is based. Annuity Commencement Date - the date on which annuity payments commence under a Method of Payment Option, which for any Participant is not later than the first of the month after the month he/she must retire under the terms of the Plan, unless earlier permitted by the Group Policyholder. Annuity Payment Period - the period during which the Participant is Covered under this Group Annuity Contract after the Participant's Annuity Commencement Date. Annuity Unit - an accounting unit used to determine the dollar value of any Variable Dollar Annuity Payment after the First Payment. Company - the Great-West Life & Annuity Insurance Company. Deposit - includes Contributions, Transfers and other amounts Deposited into Guaranteed or Variable Sub-Accounts. Eligible Fund - a registered management investment company in which the assets of the Series Account may be invested. Group Annuity Contract Date - the effective date indicated by the Group Policyholder on the Application for this Group Annuity Contract , or such other date which is acceptable to the Company. Group Policyholder - the employer of a Participant and the Applicant for this Group Annuity Contract. - 4 - C C DEFINITI0P6 (continued) Guaranteed Account - the portion of this Group Annuity Contract providing Guaranteed Sub-Accounts, each having a Guaranteed Interest Rate and containing fixed dollar amounts. Guaranteed Contract Value - the sum of the values of the Guaranteed Sub-Accounts creditea to the Group Policyholder in respect of a Participant under a Participant Annuity Account. Guaranteed Interest Rate - the minimum interest rate applicable to Guaranteed Sub-Accounts which on an annual effective basis is 4%. Guaranteed Sub-Account - a subdivision of the Guaranteed Account having a Guaranteed Interest Rate and containing fixed dollar amounts. This subdivision is described in greater detail in the attached Guaranteed Sub-Account Riders, if any. Investment Division - a division of the Series Account containing the shares of a specific portfolio of the Eligible Fund. There is an Investment Division for each portfolio of the Eligible Fund. Participant - a person in the employ of the Group Policyholder on the day the Group Policyholder has made Application for Coverage for him/her and who is reported by the Group Policyholder as having complied with the terms of the Plan as to eligibility. Participant Annuity Account - a separate record established in the name of each Participant which reflects the total of the Guaranteed and Variable Contract Values. Participant Annuity Account Value - the sum of the Variable and Guaranteed Contract Values credited to the Group Policyholder in respect of a Participant under a Participant Annuity Account. Participant Effective Date - the date on which the first Deposit is credited to a Participant Annuity Account . - 5 - C (- DEFINITIONS (continued) Payee - the Group Policyholder or the person, including the Participant , designated by it to receive the value of the Participant Annuity Account. Premium Tax - the amount of premium tax , if any , charged by a state or other government authority. Series Account - the segregated investment account called "FUTUREFUNDS Series Account" established by Great-West Life & Annuity Insurance Company under Kansas law and registered as a unit investment trust under the Investment Company Act of 1940, as amended. Transfer - amounts moved from any Sub-Account to another Sub-Account on one day upon each Written Request of the Group Policyholder in respect of the Participant. Valuation Date - the date on which the net asset value of each Eligible Fund is determined. Valuation Period - the period between the ending of two successive Valuation Dates. Variable Contract Value - the sum of the values of the Variable Sub-Accounts credited to the Group Policyholder in respect of a Participant under a Participant Annuity Account. Variable Sub-Account - a sub-division of an Investment Division which separates Contributions received under tax qualified arrangements from those received under non-tax qualified arrangements. Each Variable Sub-Account has its own Accumulation Unit and Annuity Unit Value. Written Request - the Request required in the Allocation of Contributions, Transfers, Surrender, Partial Surrender, How to Elect Method of Payment Option, and Cessation of Deposits provisions, the Contract Value and Retirement Provisions, the Guaranteed Sub-Account Riders, if any, and at other times as required by the Company. It must be in writing from the Group Policyholder or its designee and in a form satisfactory to the Company, and to be effective must be received by the Company at its Administrative Offices. A form or direction in lieu of the Written Request may be accepted by the Company. - 6 - C OWNERSHIP PROVISIONS Ownership of Series Account The Company has absolute ownership of the assets of the Series Account. Ownership of Group Annuity Contract Upon the Group Policyholder' s Application for this Group Annuity Contract , the Group Policyholder becomes the owner of the Group Annuity Contract. It alone has all rights, remedies and recourses given in the Group Annuity Contract , and, while the Group Annuity Contract and the Participant Annuity Accounts are held in respect of Participants, there is no contractual relationship between the Company and the Participants. While the Group Policyholder may request the opinion of the Participant on matters and transactions affecting the Participant Annuity Account , the Group 2olicyholder may act according to the dictates of its own judgment and discretion. Subject to the Plan Participation provisions, each employee for whom Contributions have been made is a Participant for whom a Participant Annuity Account is established. Transfer and Assignment The interest of the Group Policyholder in this Group Annuity Contract may not be transferred , sold , assigned , pledged , charged , encumbered , or in any way alienated without the prior written consent of the Company. - 7 - C GENERAL PROVISIONS The Group Annuity Contract The Group Annuity Contract is issued by the Company to the Group Policyholder. Entire Contract This Group Annuity Contract, its Application, Tables, and Guaranteed Sub-Account Riders, if any, form the entire contract between the Group Policyholder and the Company. A copy of the Application is attached to the Group Annuity Contract when issued to the Group Policyholder. After issue, Modifications to the Group Annuity Contract under the Contract Modification provisions become part of the Group Annuity Contract . All statements in the Application, in the absence of fraud, have been accepted as representations and not as warranties. Only the President, a Vice-President, or the Secretary of the Company can Modify or waive any provisions of the Group Annuity Contract . The Plan The terms and provisions of the Plan ao not for any purpose form any part of this Group Annuity Contract and are not binding on the Company. Notwithstanding the fact that it may have knowledge of the terms of the Plan, the obligations of the Company are measured and determined solely by the terms and provisions of this Group Annuity Contract . Non-Participating This Group Annuity Contract is non-participating. It is not eligible to share in the Company's divisible surplus. Currency and Payment of Contributions All amounts to be paid to or by the Company must be in the currency of the United States of America. All Contributions to this Group Annuity Contract must be made payable to the Company or its designated agent. Age If the age of the Participant or Payee has been misstated, the payments established for him/her under the Participant Annuity Account will be made on the basis of his/her correct age. If payments were too large because of misstatement, the difference with interest may be deducted by the Company from the next payment or payments. If payments were too small, the difference with interest may be added by the Company to the next payment. This interest will be not less than 4% per year. - 8 - c • C GENERAL PROVISIONS (continued) Voting Rights and Reports The Company will vote the shares of an Eligible Fund held in a Variable Sub-Account of the Investment Division of the Series Account. To the extent required by law, the Company will vote according to the instructions of the Group Policyholder in proportion to its interest in the Variable Sub-Account . In such event, the Company will send proxy materials and form(s) to the Group Policyholder for its reply. If no reply is received , the Company will vote shares of the appropriate Eligible Fund in the same proportion as shares of the Eligible Fund for which replies have been received . • During the Annuity Payment Period under the Participant Annuity Account, the number of votes will decrease as the assets held to fund annuity payments decrease, the Payee will be entitled to receive the proxy materials and form(s) otherwise provided to the Group Policyholder, and all other provisions concerning Voting Rights will apply to the Payee of a Variable Dollar Method of Payment Option. The Company will furnish the Group Policyholder or the Payee of a Variable Dollar Method of Payment Option copies of any shareholder reports of the Eligible Funds and of any other notices, reports or documents required by law to be furnished to either of them. Semi -annual reports of the Eligible Funds will be furnished as requirea by law to the Group Policyholder, who shall promptly deliver them to each Participant or Payee of a Variable Dollar Method of Payment Option. The Company will furnish the Group Policyholder not less frequently than annually a statement of each Participant's Participant Annuity Account Value, which the Group Policyholder will promptly deliver to the Participant. The Group Policyholder may direct the Company to deliver these reports and statements to the Participants. Notice and Proof Any notice or demand by the Company to or upon the Group Policyholoer or any Payee may be given by mailing it to that person's last known address as stated in the Company 's file. An application, report , request, election, direction, notice or demand by the Group Policyholder or Payee will be made in a form satisfactory to the Company. When the Company requires it, the Group Policyholder will obtain the signature of the Participant 's or Payee's spouse on forms provided by the Company. The Company may require adequate proof of the age and death of any Payee before it admits a claim for or pays any payment . Written materials developed by the Group Policyholder to describe this Group Annuity Contract must first be approved by the Company. - 5 - C ( PURCHASE PROVISIONS Commencement and Termination of Coverage The Group Policyholder may make Application for Coverage of any employee if the Company is then accepting Applications for Coverage under this Group Annuity Contract , unless a Date of Cessation of Deposits has been declared . An employee for whom an adequate Application has been made becomes Covered as a Participant as of the Participant Effective Date. Coverage of a Participant terminates upon the Group Policyholder' s Surrender or Partial Surrender which results in a Participant Annuity Account Value of $0. Contributions Unless a Date of Cessation of Deposits has been declared, the Group Policyholder may from time to time pay Contributions in cash in respect of a Participant until the earlier of his/her Death, Annuity Commencement Date, or the Surrender of the Participant Annuity Account . The amount of Contributions to be paid by the Group Policyholder in respect of any Participant will be determined by the Group Policyholder. The Group Policyholder will report the amount paid as Contributions on forms acceptable to the Company. The Group Policyholder' s report is conclusive and binding on it and any person or entity claiming an interest under the Group Annuity Contract or any Participant Annuity Account. When the Group Policyholder' s report does not coincide with the Contributions received, the Company may return them. Allocation of Contributions After an adequate application in respect of a Participant has been made, Contributions, less Premium Tax , if any, will be Allocated in the Participant Annuity Account when received by the Company at its Administrative Offices. Contributions in respect of the Participant will be Allocated among any number of currently offered Variable and Guaranteed Sub-Accounts in accordance with the latest recorded Written Request of the Group Policyholder in respect of the Participant. The Allocation of Contributions may be Changed at any time upon the Company's receipt at its Administrative offices of the Written Request of the Group Policyholder in respect of the Participant. A Change of Allocation will be effective for Contributions which are received after the Company ' s receipt and recording of the Change. - 10 - C C CONTRACT VALUE PROVISIONS Variable Contract Value The Variable Contract Value in respect of the Participant on any date during the Accumulation Period will be the sum of the values of the Variable Sub-Accounts of the Series Account held in respect of the Participant. The value of a Group Policyholder's interest in a Variable Sub-Account in respect of a Participant will be determined by multiplying the number of Accumulation Units held in respect of the Participant for that Variable Sub-Account by the Accumulation Unit Value for that Variable Sub-Account. Accumulation Unit Contributions and Transfers received at the Administrative Offices of the Company before the close of a Valuation Date will be allocated as requested and applied as of that date, otherwise as of the next Valuation Date, to provide Accumulation Units of the selected Variable Sub-Accounts of the Series Account. The number of Accumulation Units credited in respect of each Participant to a Variable Sub-Account will be determined by dividing the amount of the Contributions and Transfers then applied to such Variable Sub-Account by the Accumulation Unit Value for that Variable Sub-Account on the Valuation Date on which the Contributions were allocated and Transfers were made. The number of Accumulation Units will not change because of a later change in the Accumulation Unit Value, but the Accumulation Unit Value will vary to reflect the investment experience of the Variable Sub-Account . Accumulation Unit Value The initial Accumulation Unit Value of each Variable Sub-Account was established at $10 on the date a Deposit was first made to the Variable Sub-Account. The Accumulation Unit Value of a Variable Sub-Account on any subsequent Valuation Date is equal to the Accumulation Unit Value of that Variable Sub-Account as of the immediately preceding Val uation Date multiplied by the Net Investment Factor for the Valuation Period ending on the Valuation Date on which the Accumulation Unit Value is being determined. The Accumulation Unit Value may increase, decrease , or remain unchanged as a result of the value of the Net Investment Factor. Annuity Unit Value The initial Annuity Unit Value of each Variable Sub-Account was established at $1 on the date a Deposit was first made under a Variable Annuity Method of Payment to the Variable Sub-Account(s) . - 11 - C (- CONTRACT VALUE PROVISIONS (continued) Variable Contract Value (continued) Annuity Unit Value (continued) The Annuity Unit Value of any Variable Sub-Account on any subsequent Valuation Date is equal to the Annuity Unit Value for the immediately preceding Valuation Date multiplied by the Net Investment Factor for that Variable Sub-Account for the Valuation Period ending on the Valuation Date on which the Annuity Unit Value is-being determined, and multiplying the result by a factor of .999905 to neutralize the assumed investment rate of 3.5% per year used in the applicable Table for Variable Dollar Method of Payment Options 1 , 2, 3, and 4. Net Investment Factor The Net Investment Factor for any Variable Sub-Account for any Valuation Period is determined by dividing (a) by (b) , and subtracting (c ) from the result where: (a) is the net result of: (i ) the net asset value per share of the Eligible Fund shares held in the Variable Sub-Account determined as of the end of the current Valuation Period, plus (ii) the per share amount of any dividend (or, if applicable, capital gain distributions) made by the Eligible Fund on shares held in the Variable Sub-Account if the "ex-dividend" date occurs during the current Valuation Period , minus or plus (iii) a per unit charge or credit for any taxes incurred by or reserved for in the Variable Sub-Account , which is determined by the Company to have resulted from the investment operations of the Variable Sub-Account . (b) is the net result of: ( i) the net asset value per share of the Eligible Fund shares held in the Variable Sub-Account determined as of the end of the immediately preceding Valuation Period, minus or plus, (ii ) the per unit charge or credit for any taxes incurred by or reserved for in the Variable Sub-Account for the immediately preceding Valuation Period . (c) is a factor representing the Risk Charge deducted from each Variable Sub-Account on a daily basis. Such factor is equal to of 1 .25% on an annual basis of the daily net asset value of each Variable Sub-Account. The Net Investment Factor may be greater than, less than, or equal to one. Therefore, the Accumulation Unit Value may increase, decrease or remain unchanged. - 12 - CONTRACT VALUE PROVISIONS (continued) Variable Contract Value (continued) Net Investment Factor (continued) The per share amount of any dividend referred to in paragraph (a) lii ) includes a deduction for an investment advisory fee. This fee compensates the investment adviser for services provided to the Eligible Fund. The fee may differ between Eligible Funds and may be renegotiated each year, but will never exceed an annual rate of 1 .00% of the aggregate average daily net assets of the Eligible Fund.- Risk Charge The Company will deduct the Risk Charge for expense and mortality guarantees in the calculation of the Net Investment Factor. This Charge is equal to 1.25% on an annual basis of the daily,net asset value of each Variable Sub-Account. This deduction is made daily . Guaranteed Contract Value • The Guaranteed Contract Value of a Participant Annuity Account on any date during the Accumulation Period will be the sum of the values of the Guaranteed Sub-Accounts credited to such Participant Annuity Account. The Company may offer one or more Guaranteed Sub-Accounts into which Contributions will be Deposited at the Written Request of the Group Policyholder in respect of the Participant in accordance with the Allocation of Contributions provisions. Guaranteed Sub-Account Riders The computation of the value of a Guaranteed Sub-Account is descrioed in greater detail in the attached Guaranteed Sub-Account Riders, if any. Asset Management Fee On the first day of each Calendar Year an Asset Management Fee to be assessed against Guaranteed Contract Values will be declared by the Company. The amount to be deducted from the Guaranteed Contract Values will be determined and applied by the Company on the first day of each calendar quarter. Variable and Guaranteed Contract Value Provisions The following Charges are applicable to the Variable and Guaranteed Contract Values. Contract Maintenance Charge On the first day of each calendar year, a Contract Maintenance Charge of not more than $60 annually will be deducted from the Participant Annuity Account . If a Participant Annuity Account is established in respect of a Participant after that date, a Contract Maintenance Charge will be deducted on the first day of the next quarter and will be pro-rated for the year remaining. No refund of this Charge will be made. - 13 - C CON1RACT VALUE PROVISIONS (continued) Variable and Guaranteed Contract Value Provisions (continued ) Contract Maintenance Charge (continued) The deduction will be pro-rated among the Variable and Guaranteed Sub-Accounts based upon their Variable and Guaranteed Sub-Account values on the date of deduction. Whenever a deduction for a Contract Maintenance Charge is to be made from a Variable Sub-Account, the Company will cancel Accumulation Units having a total value equal to the amount of the deduction. Transfer Charge With the exception of the first two Transfers in a calendar year, a Transfer Charge of $10 per Transfer will be deducted from the Participant Annuity Account after the Transfer. • - 14 - C C TRANSFERS The Group Policyholder in respect of the Participant may by Written Request Transfer amounts within and between the currently offered Variable and Guaranteed Sub-Accounts. Transfer Terms The following provisions will apply to any Transfer: • a Transfer will take effect on the later of the date Elected or the date the Written Request is received at the Administrative Uffices of the Company. • if a Transfer is made within 30 days of the Annuity Commencement Date, the Company may delay the Annuity Commencement Date by 30 days. • if a Participant dies prior to the Annuity Commencement Date, one Transfer may be made after the Death of the Participant by the Group Policyholder in respect of the Payee to effect the Election of a Method of Payment Option. • with the exception of the first two Transfers in a calendar year, a Transfer Charge of $10 will be deducted. • when the Company requires it, the Group Policyholder in respect of the Participant or the Payee will execute forms provided by the Company as necessary to the requested Transfer. • no Transfers are permitted after the Annuity Commencement Date. • a Transfer will be subject to terms described in greater detail in the attached Guaranteed Sub-Account Riders, if any. No Receipt of Transferred Amounts No Transfer made within these Transfer Provisions will result in the Participant ' s receipt of the Transferred amounts, which shall continue to be held under the Participant Annuity Account. - 15 - C C RETIREMENT PROVISIONS On the Company's receipt of the Written Request at least 30 days before the Annuity Commencement Date , the Group Policyholder in respect of the Participant may in the Written Request: • Elect or Change a Method of Payment Option. • make a Partial Surrender or Surrender. • Elect or Change the Participant's Annuity Commencement Date to any future date which is not later than the first of the month after the month the Participant must retire under the terms of the Plan. If any Annuity Commencement Date would be less than 30 days from the date that the Written Request is received, the Company may delay the Annuity Commencement Date Elected by 30 days. • if the Group Policyholder in respect of the Participant has failed to Elect a Method of Payment Option within 30 days of his/her Annuity Commencement Date, the Company will pay the Group Policyholder in respect of the Participant a Variable Life Annuity with 10 Year Guaranteed Period from the Variable Contract Value and a Fixed Life Annuity with 10 Year Guaranteed Period from the Guaranteed Contract Value. Adequate Proof The Company is entitled to require the receipt of adequate proof of age, death, or any other event or contingency , or to establish the fact that a benefit has become payable under the provisions of the Plan, prior to making any payment under this Group Annuity Contract . Payment On Retirement Payment under the Retirement Provisions will only be made if then available to the Participant under the terms and provisions of the Plan as determined by the Group Policyholder, and will only be made to the Group Policyholder or to the order of the person designated in the Written Request by the Group Policyholder to receive payment. lc - C (- PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER, AND SURRENDER Amount Payable On Death of Participant If the Participant dies before the Annuity Commencement Date , the Amount Payable on Death will be: (a) where Death occurs before the Participant's 70th birthday, the greater of: (i ) the Participant Annuity Account Value , less Premium Tax , if any, and (ii ) the sum of Contributions paid to, less any Partial Surrenders made from, the Participant Annuity Account , less Premium Tax , if any . (b) where Death occurs on or after the Participant's 70th birthday, the Participant Annuity Account Value, less Premium Tax , if any. The Payee of an Amount Payable on Death may Elect that payment be made under the Methods of Payment Provisions, a combination of the Partial Surrender and Methods of Payment Provisions, or under the Surrender Provisions. If the Payee Elects either a Partial Surrender or the Surrender of the Participant Annuity Account, the Contingent Deferred Sales Charge of the Partial Surrender or Surrender provisions will not apply. The Election of the Payee must be made not later than 60 days after the date the Company receives Adequate Proof of the Participant 's Death. If no Election is made, a single payment will be made under the Surrender provisions to the Payee. The Contingent Deferred Sales Charge will not apply to this single payment . Partial Surrender By Written Request the Group Policyholder in respect of the Payee may make a Partial Surrender of the Participant Annuity Account. The Partial Surrender will take effect on the later of the date Elected and the date the Written Request is received at the Administrative Offices of the Company. Subject to the Amount Payable On Death of Participant provision, a Written Request for Partial Surrender must be received by the Company at least 30 days before the Annuity Commencement Date. The Group Policyholder in respect of the Participant must in the Written Request Elect the Variable or Guaranteed Sub-Account(s) , or a combination of them, from which the Partial Surrender is made. If an adequate Election is not made, the Written Request will be returned to the Group Policyholder, and the Partial Surrender in respect of the Payee will not be made. - 17 - C C PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER, AND SURRENDER (continued) Amount Payable On Partial Surrender The amount payable on Partial Surrender will be paid in one sum under the Partial Surrender provisions equal to: (a) the amount requested as the Partial Surrender as of the effective date of the Partial Surrender, less (b) the Contingent Deferred Sales Charge, if any, less (c) Premium Tax , if any. Surrender By Written Request the Group Policyholder in respect of the Payee may Surrender the Participant Annuity Account. The Surrender will take effect on the later of the date Elected and the date the Written Request is received at the Administrative Offices of the Company. If an adequate Written Request is not made, the Written Request will be returned to the Group Policyholder and the Surrender will not be made. Subject to the Amount Payable On Death of Participant provision, a Written Request for Surrender must be received by the Company at least 30 days before the Annuity Commencement Date. Amount Payable on Surrender The Amount Payable on Surrender may be Applied under the Methods of Payment Provisions or will be paid in one sum under these Surrender provisions equal to: (a) the Participant Annuity Account Value as of the effective date of the Surrender, less (b) the Contingent Deferred Sales Charge, if any, less (c) Premium Tax , if any. Contingent Deferred Sales Charge Subject to the Amount Payable On Death of Participant provision, on any Partial Surrender or the Surrender of the Participant Annuity Account a • Contingent Deferred Sales Charge will be deducted from the Amount Surrendered. The Contingent Deferred Sales Charge applicable to any Partial Surrender or the Surrender will be equal to 6% of the Amount Surrendered in excess of the Contingent Deferred Sales Charge Free Amount , if any , and is limited so that the amount then charged will not cause the cumulative total of all Contingent Deferred Sales Charges charged in respect of the Participant under his/her Participant Annuity Account to exceed 6% of the Contributions made to his/her Participant Annuity Account within 72 months prior to the effective date of the Partial Surrender or the Surrender. - 18 - C C PROVISIONS RELATING TO AMOUNT PAYABLE ON DEATH, PARTIAL SURRENDER, AND SURRENDER (continued) Contingent Deferred Sales Charge Free Amount The Amount of the Contingent Deferred Sales Charge Free Amount is equal to 10% of the Participant Annuity Account Value at December 31 of the calendar year prior to the year in which the Amount is Surrendered . Only one Contingent Deferred Sales Charge Free Amount is available in respect of a Participant in each calendar year beginning in the third calendar year after he/she is Covered under this Group Annuity Contract . The Contingent Deferred Sales Charge Free Amount will be Applied on the Surrender or the first Partial Surrender made under the Participant Annuity Account in that year for the payment of benefits as a result of financial hardship , as defined in the Plan and approved by the Group Policyholder. Adequate Proof The Company is entitled to require the receipt of adequate proof of age, death, or any other event or contingency , or- to establish the fact that a benefit has become payable under the provisions of the Plan, prior to making any payment under this Group Annuity Contract . Payment On Death, Partial Surrender, and Surrender Payment under any of the Provisions Relating to Amount Payable On Death, Partial Surrender, and Surrender will only be made if then available to the Payee under the terms and provisions of the Plan as determined by the Group Policyholder, and will only be made to the Group Policyholder or to the order of the person designated in the Written Request by the Group Policyholder to receive payment. - 19 - METHODS OF PAYMENT PROVISIONS One of the Variable or Fixed Dollar Methods of Payment Options or a combination of them may be Elected under the Methods of Payment Provisions. Mount To Be Applied The Mount to be Applied under the Methods of Payment Provisions is the Participant Annuity Account Value less Premium Tax , if any. If a Variable Dollar Method of Payment Option is Elected, the Mount to be Applied is the Variable Contract Value as of the date the Mount of the First Monthly Payment is determined. If a Fixed Dollar Method of Payment Option is Elected, the Mount to be Applied is the Guaranteed Contract Value as of the Annuity Commencement Date. If the Group Policyholder in respect of the Payee Elects to Apply any or all of the Guaranteed Contract Value to a Variable Dollar Method of Payment Option, or any or all of the Variable Contract Value to a Fixed Dollar Method of Payment Option, a Transfer(s) must be made prior to the Annuity Commencement Date. The Transfer(s) must comply with the provisions on Transfers. Variable Dollar Method of Payment The following Variable Dollar Method of Payment Options are available. They are subject to the following provisions Mount of First Monthly Payment The First Monthly Payment under a Variable Dollar Method of Payment Option will be based on the Variable Contract Value credited in respect of the Participant Annuity Account on the 5th Valuation Date preceding the Annuity Commencement Date. It will be determined by applying the appropriate rate from the applicable Table to the Mount Applied under the Option. The First Monthly Payment will be the sum of the variable dollar annuity payments for each Variable Sub-Account. Annuity Units The number of Annuity Units for each Variable Sub-Account to be credited in respect of the Participant Annuity Account will be determined by dividing the • portion of the First Monthly Payment to be taken from such Sub-Account by the Sub-Account 's Annuity Unit Value on the 5th Valuation Date preceding the date the First Payment is due for which the number of Annuity Units is being computed. The number of Annuity Units for a Variable Sub-Account remains fixed during the Annuity Payment Period. - 20 - C (- METHODS OF PAYMENT PROVISIONS (continued) Amount of Monthly Payments After the First Monthly Payments After the First under a Variable Dollar Method of Payment Option will vary in amount from time to time depending upon the investment experience of the Variable Sub-Accounts of the Series Account. The dollar amount of each variable dollar annuity payment to the Participant or Payee after the first for each Variable Sub-Account is determined by multiplying (a) the number of Sub-Account Annuity Units credited to the Participant Annuity Account by (b) the Sub-Account Annuity Unit Value on the 5th Valuation Date preceding the date the annuity payment is due. The total dollar amount of each variable dollar annuity payment will be the sum of the variable dollar annuity payments for each Variable Sub-Account . The Company guarantees that the dollar amount of each Payment After the First will not be affected by variations in expenses or mortality experience. Variable Dollar Method of Payment Options Option 1 : Variable Life Annuity with Guaranteed Period The Company will pay a monthly payment for the guaranteed Annuity Payment Period Elected. Payments will continue for the lifetime of the Payee. The guaranteed Annuity Payment Period elected may be 5, 10, 15 or 20 years. The provision on Settlement applies to amounts payable after the death of the Payee. Table A is applicable to this Option. Option 2:- Variable Life Annuity The Company will pay a monthly payment during the Payee's lifetime. Table A is applicable to this Option. Option 3: Joint and One-Half Survivor Variable Annuity A joint and one-half survivor variable annuity provides a variable monthly payment to an Annuitant for his/her lifetime; thereafter, and upon receipt by the Company of adequate proof of the Annuitant 's death, one-half of the variable payment amount continues to a designated Payee, if living, and terminates upon his/her death. Table B is applicable to this Option. Option 4 : Any Other Form The Company will pay any other form of Variable Annuity which is acceptable to it. - 21 - METHODS OF PAYMENT PROVISIONS (continued) Fixed Dollar Method of Payment The following Fixed Dollar Method of Payment Options are available. They are subject to the following provisions. Amount of Payment Payments under a Fixed Dollar Method of Payment Option are guaranteed by the Company as to dollar amount throughout the Annuity Payment Period . The Amount of the Payment under any Fixed Dollar Method of Payment Option will be determined by applying the Company 's then current non-participating group single premium rates for this class of group annuity contracts to the Amount Applied under the Option. Those current rates will not be less than the rate obtained from the Table which is Applicable to the Elected Option. Fixed Dollar Method of Payment Options: Option 1 : Income of Specified Amount The Company will pay an income, at 12-, 6-, 3-, or 1-month intervals, of an amount Elected by the Payee for an Annuity Payment Period of not less than 36 months nor more than 240 months. The provision on Settlement applies to amounts payable after the death of the Payee. Table C is applicable to this Option. Option 2: Income for a Specified Period The Company will pay an income, at 12-, 6-, 3-, or 1 -month intervals, for the number of years Elected by the Payee for an Annuity Payment Period of not less than 36 months nor more than 240 months. The provision on Settlement applies to amounts payable after the death of the Payee. Table C is applicable to this Option. Option 3: Fixed Life Annuity with Guaranteed Period The Company will pay a monthly payment for the guaranteed Annuity Payment Period Elected. Payments will continue for the lifetime of the Payee. The provision on Settlement applies to amounts payable after the death of the Payee. Table D is applicable to this Option. The guaranteed Annuity Payment Period elected may be 5, 10, 15 or 20 years, or may be a period referred to as " Installment Refund". Under the Installment Refund period , payments will be made until the total of the Payments made equals the Amount Applied. Option 4 : Fixed Life Annuity The Company will pay a monthly payment during the Payee's lifetime. Table D is applicable to this Option. - 22 - METHJDS OF PAYMENT PROVISIONS (continued) Fixed Dollar Method of Payment Options: (continued) Option 5 : Joint and One-Half Survivor Fixed Annuity A joint and one-half survivor fixed annuity provides a fixed monthly payment to an Annuitant for his/her lifetime; thereafter, and upon receipt by the Company of adequate proof of the Annuitant 's death, one-half of the fixed payment amount continues to a designated Payee, if living, and terminates upon his/her death. Table _E is applicable to this Option. Option 6 : Any Other Form: The Company will pay any other form of Fixed Annuity which is acceptable to it. How to Elect Method of Payment Option The Written Request of the Group Policyholder in respect of the Participant or Payee is required to Elect , or Change the Election of , a Method of Payment Option and must be received by the Company at least 30 days prior to the Annuity Commencement Date , or, if the Participant dies prior to the Annuity Commencement Date, within 60 days of the date the Company receives Adequate Proof of the Participant 's Death. Availability of Options If any payment to be made under the Elected Option will be less than $50, the Company may make the payments in the most frequent interval which produces a payment of at least $50. The minimum Amount that may be Applied under a Variable or Fixed Dollar Method of Payment Option is 92,000. If the amount is less than 92,000, the Company may pay it in one sum. The maximum Amount that may be Applied under any Option is $1 ,000,000. For the Application of any greater Amount , the Company 's consent is required . Settlement If the Payee has received payments or was to receive payments which had not yet commenced under Variable Dollar Method of Payment Options 1 or 4, or under Fixed Dollar Method of Payment Options 1 , 2, 3 or 6, any remaining amounts payable under the Option Elected will be paid to the Group Policyholder or other Payee designated by the Group Policyholder. - 23 - C C CONTRACT MODIFICATION This Group Annuity Contract may be Modified at any time by written agreement between the Company and the Group Policyholder. No such Modification will , without the written consent of the Group Policyholder, affect the terms, provisions, or conditions of this Group Annuity Contract which are or may be applicable to Contributions paid in respect of Participants prior to the date of such Modification. However, the Company may at any time and without the consent of the Group Policyholder or any Participant or other person, but upon 30 days' written notice to the Group Policyholder, Modify this Group Annuity Contract in any respect to conform it to changes in tax or other law, including applicable regulations or rulings. Modification of Tables The Company may at any time and without the consent of the Group Policyholder or any Particiant or other person, but upon 30 days written notice to the Group Policyholder, Modify Tables A, B, C, D, and E, or any of them. However, no such Modification will affect the terms, provisions or conditions of the Group Annuity Contract which are or may be applicable to Contributions paid in respect of Participants prior to the date of such Modification. Modification of Guaranteed Sub-Account Riders, If Any Any Guaranteed Sub-Account Rider may be Modified at any time by written agreement between the Company and the Group Policyholder. No such Modification will , without the written consent of the Group Policyholder, affect the terms, provisions, or conditions of the Rider which are or may be applicable to Contributions paid in respect of Participants prior to the date of such Modification. Modification of Offering of Guaranteed Sub-Accounts Notwithstanding the other Contract Modification provisions, the Company may offer or cease offering Guaranteed Sub-Accounts to receive Deposits. No such offering or cessation of offering shall affect the terms, provisions, or conditions which are or may be applicable to Contributions paid to any Guaranteed Sub-Account which is no longer offered by the Company. The Company will periodically notify the Group Policyholder in respect of Participants of the current offering of Guaranteed Sub-Accounts. Modification of Interest Guarantee Period Notwithstanding the other Contract Modification provisions, the Interest Guarantee Period of amounts Deposited into Guaranteed Sub-Accounts, if any, may be Modified by the Company in accordance with the Interest Guarantee Period Modification provisions as described in greater detail in the attached Guaranteed Sub-Account Riders, if any. - 24 - C C . CESSATION OF DEPOSITS Upon 60 days' written notice to the other, the Group Policyholder or the Company may declare that , as from the date stated in the notice (that date being called a Date of Cessation of Deposits), no further Deposits will oe made to certain or all Sub-Accounts of the Group Annuity Contract . If a Date of Cessation of Deposits has been declared for certain Sub-Accounts, the Group Policyholder in respect of the Participant may by Written Request make a Change of Allocation of his/her Contributions. When no Change of Allocations is received , the Company may return all Contributions affected by the declaration of the Date of Cessation of Deposits, or allocate such Contributions to a currently offered Guaranteed Sub-Account . After the Date of Cessation of Deposits declared in respect of all Sub-Accounts, no Participant Annuity Account will be established . Options on Date of Cessation of Deposits Upon declaring the Date of Cessation of Deposits for all Sub-Accounts or upon receiving notice of its declaration by the Company, the Group Policyholder may by Written Request Elect one of the following Cessation Options. If the Group Policyholder has not Elected a Cessation Option within 30 days of the Date of Cessation, Cessation Option (1 ) will be deemed to have been Elected . Cessation Option (1 ) Maintenance of Each Participant Annuity Account Value: The Company will maintain each Participant Annuity Account Value until it is Applied or paid under the Group Annuity Contract . Cessation Option (2) Installment Settlement of Guaranteed Contract Values: The Company will pay the sum of the Variable Contract Values in respect of Participants as of the Date of Cessation of Deposits to a person designated in writing by the Group Policyholder as the successor insurer of the Plan or to the Group Policyholder within 30 days of the date the Cessation Option is Elected. The Company will pay the sum of the Guaranteed Contract Values in respect of Participants as of the Date of Cessation of Deposits to a person designated in Writing by the Group Policyholder as the successor insurer of the Plan or to the Group Policyholder in 20 equal quarterly installments. The amount of the installments will be the amount determined by the Company on the date of the first such payment, but not less than $514.80 for each $10,000 of Guaranteed Contract Values. The first payment will be made 30 days after the date the Cessation Option is Elected. - 25 - C . C TABLE A - Variable Life Annuity Monthly Payment for Each $1 ,000 of Participant Annuity Account Value Age of Without With Guaranteed Period Payee Guaranteed Period 5 Years 10 Years 15 Years 20 Years 50 3.83 3.83 3.82 3.80 3.78 55 4.13 4. 12 4.10 4.07 4.02 60 4.52 4.51 4.48 4. 41 4. 31 . 65 5.06 5.04 4.97 4.84 4.64 70 5.82 5.77 5.61 5.33 4.94 75 6.93 6.80 6.41 5.82 5.19 If payments commence on any other date than the exact age of the Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in Determining the above amounts. • - 26 - C • C TABLE B - Joint and One-Half Survivor Variable Annuity Monthly Payment for Each $1 ,000 of Participant Annuity Account Value Age of If Designated Payee Is Age Annuitant 50 55 60 65 70 75 - 50 3.72 3.75 3.78 3.80 3.81 3.82 55 3.92 3.98 4.02 4.06 4.08 4.10 • 60 4.16 4.25 4.33 4.39 4.44 4.47 65 4. 45 4.58 4.70 4.81 4.89 4.95 70 - 4.79 4.96 5.14 5.32 5.47 5.59 75 5.18 5.42 5.67 5.94 6.20 6.44 If payments commence on any other date than the exact age of the Annuitant or designated Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts. - 27 - C C TABLE C - Income of Specified Amount - Income of a Specified Period Monthly Payment for Each $1 ,000 of Participant Annuity Account Value Years Payment 3 27.44 4 20.93 5 17 .03 6 14.43 7 12.57 8 11 .18 9 10.11 10 9.24 11 8.54 12 7 .96 13 7.46 14 7 .04 15 6.68 16 6.36 17 6.08 18 5.83 19 5.61 20 5.41 To determine the payment for other frequencies of payment, multiply the above monthly payment by the following factors: Factor Quarterly payment 2.99 Semi -annual payment 5.96 Annual payment 11 .81 If payments are for an amount or duration different than that outlined above, the Company will determine the proper amount or duration using the actuarial basis used to determine the above Table. - 28 - C C • TABLE D - Fixed Life Annuity Monthly Payment for Each $1 ,000 of Participant Annuity Account Value Age of Without With Guaranteed Period Payee Guaranteed Period 5 Years 10 Years 15 Years 20 Years 50 3.83 3.83 3.82 3.80 3.78 55 4.13 4.12 4.10 4.07 4.02 60 4.52 4.51 4.48 4. 41 4. 31 65 5.06 5.04 4.97 4.84 4.64 70 • 5.82 5.77 5.61 5.33 4.94 75 6.93 6.80 6.41 5.82 5.19 If payments commence on any other date than the exact age of the Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts . - 29 - ( C TABLE E - Joint and One-Half Survivor Fixed Annuity Monthly Payment for Each $1 ,000 of Participant Annuity Account Value Age of If Designated Payee Is Age Annuitant 50 55 60 65 70 75 50 3.72 3.75 3.78 3.80 3.81 3.82 55 3.92 3.98 4.02 4.06 4.08 4.10 60 4.16 4.25 4.33 4.39 4.44 4.47 65 4. 45 4.58 4.70 4.81 4.89 4.95 70 4.79 4.96 5.14 5.32 5.47 5.59 75 5.18 5.42 5.67 5.94 6.20 6.42 If payments commence on any other date than the exact age of the Annuitant or designated Payee as shown above, the amount of the monthly payment shall be determined by the Company on the actuarial basis used by it in determining the above amounts. - 30 - C C DAILY INTEREST GUARANTEE FUND GUARANTEED SUB-ACCOUNT RIDER ATTACHED TO AND FORMING PART OF THE GROUP ANNUITY CONTRACT The Daily Interest Guarantee Fund is a Guaranteed Sub-Account. Contributions may be Deposited into the Daily Interest Guarantee Fund at any time. Interest will be earned on the Daily Interest Guarantee Fund value and compounded daily. The Credited Interest Rate may change daily but on an annual effective basis will not be less than the Guaranteed Interest Rate. Value of Daily Interest Guarantee Fund The value of the Daily Interest Guarantee Fund in respect of the Participant will be determined by adding his/her Guaranteed Sub-Account Contributions, interest, and Transfers from other Guaranteed Sub-Accounts and from Variaule Sub-Accounts, and subtracting his/her Partial Surrenders, Surrenders, Amounts Payable on Death, Amounts Applied under a Method of Payment Option, Transfers to other Guaranteed Sub-Accounts and to Variable Sub-Accounts, Transfer Charges, Contract Maintenance Charge, Asset Management Fee, and Premium Tax. This Rider, unless and until Modified , forms part of the Group Annuity Contract . Daily Interest Guaranteed Fund Rider - 1 C C GUARANTEED CERTIFICATE FUND GUARANTEED SUB-ACCOUNT RIDER ATTACHED TO AND FORMING PART OF THE GROUP ANNUITY CONTRACT The Guaranteed Certificate Fund is a Guaranteed Sub-Account, whereby Credited Interest Rates, not less than the Guaranteed Interest Rate, are credited to Deposits held for varying Interest Guarantee Periods. The Company may offer Certificates to the Group Policyholder who may by Written Request Allocate any Deposit in respect of the Participant to any one Certificate. The Group Policyholder in respect of the Participant may Allocate Deposits only to those Certificates currently being offered by the Company. If the Group Policyholder in respect of the Participant Allocates Contributions to Certificates not currently offered by the Company , the Company may return such Contributions, Allocate such Contributions to a currently offered Certificate, or Allocate such Contributions to another currently offered Guaranteed Sub-Account. DEF IN IT IONS Certificates - represents the amount Depositea into the Guaranteed Certificate Fund under each Interest Guarantee Period. Each Certificate has its own interest rate and Term. Term - the duration of the Certificate which begins on the first day of the calendar quarter following the date of the Deposit and ends on the date specified by the Company. The number of Terms available may be limited by the Company. Certificate Maturity Date - the last day of the Term. Interest Guarantee Period - the period from the date of the Deposit to the Certificate Maturity Date. Credited Interest Rate Subject to the provisions on Application of Certificate on Partial Surrender, Surrender, or Retirement , a Deposit to the Guaranteed Certificate Fund will earn a Credited Interest Rate for the Certificate's Interest Guarantee Period. The Credited Interest Rate will be compounded daily , and on an annual effective basis will not be less than the Guaranteed Interest Rate. Certificate Maturity Prior to the Certificate Maturity Date, the Company will offer a Guaranteed Sub-Account into which the value of the Certificate will be Deposited on its Maturity Date. The Guaranteed Sub-Account so offered may be either the. Guaranteed Certificate Fund or another Guaranteed Sub-Account . Guaranteed Certificate Fund Rider - 1 GUARANTEED CERTIFICATE FUND SUB-ACCOUNT RIDER (continued) If the Guaranteed Certificate Fund is offered , the value of the Certificate on its Maturity Date will establish a new Certificate which has its own interest rate and Term. The Credited Interest Rate of this new Certificate may be higher or lower than the Credited Interest Rate of any other Certificate or Deposit. If another Guaranteed Sub-Account is offerea, the value of the Certificate on its Maturity Date will be Deposited into that Guaranteed Sub-Account. The Credited Interest Rate of this Deposit may be higher or lower than the Credited Interest Rate of any other Deposit. The Participant may Elect by Written Request to Transfer the value of the Certificate on its Maturity Date. Interest Guarantee Period Modification On 30 days' written notice to the Group Policyholder in respect of the Participant the Company may Modify the Interest Guarantee Perioa of amounts previously Deposited into the Guaranteed Certificate Fund . If such Modification is made, the Group Policyholder in respect of the Participant may, within 30 days of notification, by Written Request Elect the Transfer or Surrender of any or all of these amounts without incurring the Contingent Deferred Sales Charge, and interest will be applied to the date of Transfer or Surrender at the Credited Interest Rate applicable prior to the date of Modification. Transfers The following provisions will apply to the Transfer of amounts to or from the Guaranteed Certificate Fund: • if any amount has been Transferred out of the Guaranteed Certificate Fund, no Transfer into the Guaranteed Certificate Fund may be made for 90 continuous days from the date of the Transfer out. • a Transfer from the Guaranteed Certificate Fund may be made only on the Maturity Date of the Certificate under the Guaranteed Certificate Fund. The amount that is then available for Transfer is the value of that Certificate on its Maturity Date. • the Group Policyholder's Written Request to Transfer from the Guaranteea Certificate Fund must be received by the Company no later than 15 days prior to the Maturity Date of the Certificate. • the terms of the provisions on Transfers will apply to any Transfer to or from the Guaranteed Certificate Fund . Guaranteed Certificate Fund Rider - 2 GUARANTEED CERTIFICATE FUND SUB-ACCOUNT RIDER (continued) Application of Certificate On Death, Partial Surrender, Surrender, or Retirement If any amount Deposited into a Certificate of the Guaranteed Certificate Fund is Applied prior to the Maturity Date of the Certificate under the provisions concerning Amount Payable On Death of Participant, Partial Surrender, Surrender, or Retirement the Amount Applied will receive the Credited Interest Rate from the date of Deposit to the date the Amount is Applied. Value of Guaranteed Certificate Fund The value of the Guaranteed Certificate Fund in respect of the Participant will be determined by adding his/her Guaranteed Sub-Account 's Contributions, interest, and Transfers from other Guaranteed Sub-Accounts and from Variable Sub-Accounts, and subtracting his/her Partial Surrenders, Surrenders, Amounts Payable on Death, Amounts Applied under a Method of Payment Option, Transfers to other Guaranteed Sub-Accounts and to Variable Sub-Accounts, Transfer Charges, Contract Maintenance Charge, Asset Management Fee, anu Premium Tax. This Rider, unless and until Modified , forms part of the Group Annuity Contract . Guaranteed Certificate Fund Rider - 3 Hello