Common use of Coronavirus-Related Distributions (CRDs Clause in Contracts

Coronavirus-Related Distributions (CRDs. If you qualify, you may withdraw up to $100,000 in aggregate from your IRAs and eligible retirement plans as a CRD, without paying the 10 percent early distribution penalty tax. You are a qualified individual if you (or your spouse or dependent) is diagnosed with the COVID‐19 disease or the SARS‐CoV‐2 virus in an approved test; or if you have experienced adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reduced hours of a business owned or operated by you due to such virus or disease, or other factors as determined by the IRS. A CRD must be made on or after January 1, 2020, and before December 31, 2020. CRDs will be taxed ratably over a three‐year period, unless you elect otherwise, and may be repaid over three years beginning with the day following the day a CRD is made. Repayments may be made to an eligible retirement plan or IRA. An eligible retirement plan is defined as a qualified retirement plan, 403(a) annuity, 403(b) tax‐sheltered annuity, 457(b) eligible governmental deferred compensation plan, or an IRA. The value of your IRA will be dependent solely upon the performance of any investment instrument used to fund your IRA. Therefore, no projection of the growth of your IRA can reasonably be shown or guaranteed. Terms and conditions of the IRA that affect your investment are listed below.

Coronavirus-Related Distributions (CRDs. If you qualify, you may withdraw up to $100,000 in aggregate from your IRAs and eligible retirement plans as a CRD, without paying the 10 percent early distribution penalty tax. You are a qualified individual if you (or your spouse or dependent) is diagnosed with the COVID‐19 COVID-19 disease or the SARS‐CoV‐2 SARS-CoV-2 virus in an approved test; or if you have experienced adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reduced hours of a business owned or operated by you due to such virus or disease, or other factors as determined by the IRS. A CRD must be made on or after January 1, 2020, and before December 31, 2020. CRDs will be taxed ratably over a three‐year three-year period, unless you elect otherwise, and may be repaid over three years beginning with the day following the day a CRD is made. Repayments may be made to an eligible retirement plan or IRA. An eligible retirement plan is defined as a qualified retirement plan, 403(a) annuity, 403(b) tax‐sheltered tax-sheltered annuity, 457(b) eligible governmental deferred compensation plan, or an IRA. The value of your IRA will be dependent solely upon the performance of any investment instrument used to fund your IRA. Therefore, no projection of the growth of your IRA can reasonably be shown or guaranteed. Terms and conditions of the IRA that affect your investment are listed below.

Coronavirus-Related Distributions (CRDs. If you qualify, you may withdraw up to $100,000 in aggregate from your IRAs and eligible retirement plans as a CRD, without paying the 10 percent early distribution penalty tax. You are a qualified individual if you (or your spouse or dependent) is diagnosed with the COVID‐19 disease or the SARS‐CoV‐2 virus in an approved test; or if you have experienced adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reduced hours of a business owned or operated by you due to such virus or disease, or other factors as determined by the IRS. A CRD must be made on or after January 1, 2020, and before December 31, 2020. CRDs will be taxed ratably over a three‐year period, unless you elect otherwise. If you are a spouse beneficiary, and you may be repaid repay these distributions over three years beginning with the day following the day a CRD is made. Repayments may be made to an your eligible retirement plan or IRA. An eligible retirement plan is defined as a qualified retirement plan, 403(a) annuity, 403(b) tax‐sheltered annuity, 457(b) eligible governmental deferred compensation plan, or an IRA. The value of your inherited IRA will be dependent solely upon the performance of any investment instrument used to fund your inherited IRA. Therefore, no projection of the growth of your inherited IRA can reasonably be shown or guaranteed. Terms and conditions of the inherited IRA that affect your investment are listed below.

Coronavirus-Related Distributions (CRDs. If you qualify, you may withdraw up to $100,000 in aggregate from your IRAs and eligible retirement plans as a CRD, without paying the 10 percent early distribution penalty tax. You are a qualified individual if you (or your spouse or dependent) is diagnosed with the COVID‐19 COVID-19 disease or the SARS‐CoV‐2 SARS-CoV-2 virus in an approved test; or if you have experienced adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reduced hours of a business owned or operated by you due to such virus or disease, or other factors as determined by the IRS. A CRD must be made on or after January Janu- ary 1, 2020, and before December 31, 2020. CRDs will be taxed ratably over a three‐year three-year period, unless you elect otherwise, and may be repaid over three years beginning with the day following the day a CRD is made. Repayments may be made to an eligible retirement plan or IRA. An eligible retirement plan is defined as a qualified retirement plan, 403(a) annuity, 403(b) tax‐sheltered tax-sheltered annuity, 457(b) eligible governmental deferred compensation plan, or an IRA. You may direct the investment of your funds within this IRA into any investment instrument offered by or through the Custodian. Except as provided for in a separate writing, the Custodian will not exercise any investment discretion, or provide investment recommendations or advice regarding your IRA, as this is solely your responsibility. The value of your IRA will be solely dependent solely upon the performance perfor- xxxxx of any investment instrument used chosen by you to fund your IRA. Therefore, no projection of the growth of your IRA can reasonably reason- ably be shown or guaranteed. Terms and conditions of the IRA that which affect your investment deci- sions are listed below.

Coronavirus-Related Distributions (CRDs. If you qualify, you may withdraw up to $100,000 in aggregate from your IRAs and eligible retirement plans as a CRD, without paying the 10 percent early distribution penalty tax. You are a qualified individual if you (or your spouse or dependent) is diagnosed with the COVID‐19 COVID-19 disease or the SARS‐CoV‐2 SARS-CoV-2 virus in an approved test; or if you have experienced adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reduced hours of a business owned or operated by you due to such virus or disease, or other factors as determined by the IRS. A CRD must be made on or after January 1, 2020, and before December 31, 2020. CRDs will be taxed ratably over a three‐year three-year period, unless you elect otherwise. If you are a spouse beneficiary, and you may be repaid repay these distributions over three years beginning with the day following the day a CRD is made. Repayments may be made to an your eligible retirement plan or IRA. An eligible retirement plan is defined as a qualified retirement plan, 403(a) annuity, 403(b) tax‐sheltered tax-sheltered annuity, 457(b) eligible governmental deferred compensation plan, or an IRA. The value of your inherited IRA will be dependent solely upon the performance of any investment instrument used to fund your inherited IRA. Therefore, no projection of the growth of your inherited IRA can reasonably be shown or guaranteed. Terms and conditions of the inherited IRA that affect your investment are listed below.

Coronavirus-Related Distributions (CRDs. If you qualifyqualified in 2020, you may were able to withdraw up to $100,000 in aggregate from your IRAs and eligible retirement plans as a CRD, without paying the 10 percent early distribution penalty tax. You are were a qualified individual if you (or your spouse or dependent) is was diagnosed with the COVID‐19 COVID-19 disease or the SARS‐CoV‐2 virus in an approved test; or if you have experienced adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reduced hours of a business owned or operated by you due to such virus or disease, or other factors as determined by the IRS. A CRD must be have been made on or after January 1, 2020, and before December 31, 2020. CRDs will be taxed ratably over a three‐year period, unless you elect elected otherwise, and may be repaid over three years beginning with the day following the day a CRD is made. Repayments may be made to an eligible retirement plan or IRA. An eligible retirement plan is defined as a qualified retirement plan, 403(a) annuity, 403(b) tax‐sheltered annuity, 457(b) eligible governmental deferred compensation plan, or an IRA. The term IRA will be used below to mean Traditional IRA, Xxxx XXX, and SIMPLE IRA, unless otherwise specified. Your Age on Your Birth Date This Year Length of Time Deposit (If applicable) The charts below give projections of the value of your IRA will by showing the amount available at the end of each year. These projections assume an interest rate of .25%, compounded annually. If you have invested your IRA in a time deposit, a loss‐of‐earnings penalty may be dependent solely upon the performance of any investment instrument used charged against a withdrawal before maturity. A transaction fee may also apply to fund your IRA. ThereforeThe Regular Contribution chart assumes that an annual contribution of $1,000 is made on the first day of each year. The Rollover, no projection Transfer, or Conversion* chart assumes that a one‐time deposit of $1,000 is made on the first day of the growth first year. NO. YRS ACCOUNT VALUE 1 MONTH PENALTY 3 MONTH PENALTY 6 MONTH PENALTY AMT. AFTER FEES AND PENALTIES NO. YRS ACCOUNT VALUE 1 MONTH PENALTY 3 MONTH PENALTY 6 MONTH PENALTY AMT. AFTER FEES AND PENALTIES 1 $1,002.50 $1,002.29 $1,001.87 $1,001.25 1 $1,002.50 $1,002.29 $1,001.87 $1,001.25 2 2,007.51 2,007.09 2,006.25 2,005.00 2 1,005.01 1,004.80 1,004.38 1,003.75 3 3,015.03 3,014.40 3,013.14 3,011.26 3 1,007.52 1,007.31 1,006.89 1,006.26 4 4,025.06 4,024.22 4,022.55 4,020.03 4 1,010.04 1,009.83 1,009.41 1,008.78 5 5,037.63 5,036.58 5,034.48 5,031.33 5 1,012.56 1,012.35 1,011.93 1,011.30 6 6,052.72 6,051.46 6,048.94 6,045.15 6 1,015.09 1,014.88 1,014.46 1,013.83 7 7,070.35 7,068.88 7,065.93 7,061.51 7 1,017.63 1,017.42 1,017.00 1,016.36 8 8,090.53 8,088.84 8,085.47 8,080.41 8 1,020.18 1,019.96 1,019.54 1,018.90 9 9,113.25 9,111.35 9,107.56 9,101.86 9 1,022.73 1,022.51 1,022.09 1,021.45 10 10,138.54 10,136.42 10,132.20 10,125.86 10 1,025.28 1,025.07 1,024.64 1,024.00 11 11,166.38 11,164.06 11,159.40 11,152.42 11 1,027.85 1,027.63 1,027.20 1,026.56 12 12,196.80 12,194.26 12,189.18 12,181.55 12 1,030.42 1,030.20 1,029.77 1,029.13 13 13,229.79 13,227.03 13,221.52 13,213.25 13 1,032.99 1,032.78 1,032.35 1,031.70 14 14,265.37 14,262.39 14,256.45 14,247.53 14 1,035.57 1,035.36 1,034.93 1,034.28 15 15,303.53 15,300.34 15,293.96 15,284.40 15 1,038.16 1,037.95 1,037.51 1,036.87 16 16,344.29 16,340.88 16,334.07 16,323.86 16 1,040.76 1,040.54 1,040.11 1,039.46 17 17,387.65 17,384.03 17,376.78 17,365.91 17 1,043.36 1,043.14 1,042.71 1,042.06 18 18,433.62 18,429.78 18,422.10 18,410.58 18 1,045.97 1,045.75 1,045.32 1,044.66 19 19,482.20 19,478.14 19,470.02 19,457.85 19 1,048.58 1,048.37 1,047.93 1,047.27 20 20,533.41 20,529.13 20,520.57 20,507.74 20 1,051.21 1,050.99 1,050.55 1,049.89 21 21,587.24 21,582.74 21,573.75 21,560.26 21 1,053.83 1,053.61 1,053.17 1,052.52 22 22,643.71 22,638.99 22,629.56 22,615.40 22 1,056.47 1,056.25 1,055.81 1,055.15 23 23,702.82 23,697.88 23,688.00 23,673.19 23 1,059.11 1,058.89 1,058.45 1,057.79 24 24,764.57 24,759.42 24,749.10 24,733.62 24 1,061.76 1,061.54 1,061.09 1,060.43 25 25,828.99 25,823.61 25,812.84 25,796.70 25 1,064.41 1,064.19 1,063.75 1,063.08 26 26,896.06 26,890.46 26,879.25 26,862.44 26 1,067.07 1,066.85 1,066.41 1,065.74 27 27,965.80 27,959.97 27,948.32 27,930.84 27 1,069.74 1,069.52 1,069.07 1,068.40 28 29,038.21 29,032.16 29,020.06 29,001.92 28 1,072.41 1,072.19 1,071.74 1,071.07 29 30,113.31 30,107.04 30,094.49 30,075.67 29 1,075.10 1,074.87 1,074.42 1,073.75 30 31,191.09 31,184.59 31,171.60 31,152.10 30 1,077.78 1,077.56 1,077.11 1,076.44 31 32,271.57 32,264.85 32,251.40 32,231.23 31 1,080.48 1,080.25 1,079.80 1,079.13 32 33,354.75 33,347.80 33,333.90 33,313.06 32 1,083.18 1,082.95 1,082.50 1,081.82 33 34,440.64 34,433.46 34,419.11 34,397.58 33 1,085.89 1,085.66 1,085.21 1,084.53 34 35,529.24 35,521.84 35,507.03 35,484.83 34 1,088.60 1,088.37 1,087.92 1,087.24 35 36,620.56 36,612.93 36,597.67 36,574.78 35 1,091.32 1,091.10 1,090.64 1,089.96 36 37,714.61 37,706.75 37,691.04 37,667.47 36 1,094.05 1,093.82 1,093.37 1,092.68 37 38,811.40 38,803.31 38,787.14 38,762.88 37 1,096.79 1,096.56 1,096.10 1,095.42 38 39,910.93 39,902.61 39,885.98 39,861.04 38 1,099.53 1,099.30 1,098.84 1,098.15 39 41,013.20 41,004.66 40,987.57 40,961.94 39 1,102.28 1,102.05 1,101.59 1,100.90 40 42,118.24 42,109.46 42,091.91 42,065.59 40 1,105.03 1,104.80 1,104.34 1,103.65 41 43,226.03 43,217.03 43,199.02 43,172.00 41 1,107.80 1,107.56 1,107.10 1,106.41 42 44,336.60 44,327.36 44,308.89 44,281.18 42 1,110.57 1,110.33 1,109.87 1,109.18 43 45,449.94 45,440.47 45,421.53 45,393.13 43 1,113.34 1,113.11 1,112.65 1,111.95 44 46,566.06 46,556.36 46,536.96 46,507.86 44 1,116.12 1,115.89 1,115.43 1,114.73 45 47,684.98 47,675.04 47,655.18 47,625.37 45 1,118.92 1,118.68 1,118.22 1,117.52 46 48,806.69 48,796.52 48,776.19 48,745.68 46 1,121.71 1,121.48 1,121.01 1,120.31 47 49,931.21 49,920.81 49,900.00 49,868.79 47 1,124.52 1,124.28 1,123.81 1,123.11 48 51,058.54 51,047.90 51,026.62 50,994.71 48 1,127.33 1,127.09 1,126.62 1,125.92 49 52,188.68 52,177.81 52,156.06 52,123.45 49 1,130.15 1,129.91 1,129.44 1,128.73 50 53,321.65 53,310.55 53,288.33 53,255.00 50 1,132.97 1,132.74 1,132.26 1,131.56 51 54,457.46 54,446.11 54,423.42 54,389.39 51 1,135.80 1,135.57 1,135.09 1,134.38 52 55,596.10 55,584.52 55,561.35 55,526.61 52 1,138.64 1,138.41 1,137.93 1,137.22 53 56,737.59 56,725.77 56,702.13 56,666.67 53 1,141.49 1,141.25 1,140.78 1,140.06 54 57,881.94 57,869.88 57,845.76 57,809.58 54 1,144.34 1,144.11 1,143.63 1,142.91 55 59,029.14 59,016.84 58,992.25 58,955.35 55 1,147.20 1,146.97 1,146.49 1,145.77 56 60,179.21 60,166.68 60,141.60 60,103.99 56 1,150.07 1,149.83 1,149.35 1,148.64 57 61,332.16 61,319.38 61,293.83 61,255.50 57 1,152.95 1,152.71 1,152.23 1,151.51 58 62,487.99 62,474.97 62,448.94 62,409.88 58 1,155.83 1,155.59 1,155.11 1,154.39 59 63,646.71 63,633.45 63,606.93 63,567.15 59 1,158.72 1,158.48 1,158.00 1,157.27 60 64,808.33 64,794.83 64,767.82 64,727.32 60 1,161.62 1,161.37 1,160.89 1,160.16 61 65,972.85 65,959.11 65,931.62 65,890.38 61 1,164.52 1,164.28 1,163.79 1,163.07 62 67,140.28 67,126.29 67,098.32 67,056.36 62 1,167.43 1,167.19 1,166.70 1,165.97 The account values shown are projections based on many assumptions. They are not guaranteed, but depend upon many factors, including the interest rates and terms of future funding instruments. We may charge you fees in connection with your IRA. If we do not charge these fees now, we may do so in the future after giving you notice. If you do not pay these fees separately, they may be paid from the assets of your IRA. $ $ $ $ $ $ *Conversion applies to Xxxx IRAs only The financial projections below show the amount that would be available if you were to withdraw your IRA can reasonably be shown or guaranteedassets at the indicated times. Terms and conditions of These projections are based on the IRA that affect your investment are listed belowfollowing assumptions.