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. If you are a spouse beneficiary, you may repay these distributions over three years beginning with the day fol- lowing the day a CRD is made. Repayments may be made to 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. You may direct the investment of your funds within this Inherited IRA into any investment instrument offered by or through the Cus- todian. 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 Inherited IRA will be solely dependent upon the performance of any investment instrument chosen by you 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 which affect your invest- ment decisions 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, you and may repay these distributions be repaid over three years beginning with the day fol- lowing following the day a CRD is made. Repayments may be made to your 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. You may direct the investment of your funds within this Inherited FINANCIAL DISCLOSURE‌‌‌‌‌ The term IRA into any investment instrument offered by or through the Cus- todian. Except as provided for in a separate writing, the Custodian will not exercise any investment discretion, or provide investment recommendations or advice regarding your be used below to mean Traditional IRA, as this is solely your responsibilityXxxx 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 Inherited 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 solely dependent upon the performance of any investment instrument chosen by you charged against a withdrawal before maturity. A transaction fee may also apply to fund your Inherited 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 Inherited IRA. *Conversion applies to Xxxx IRAs only $ $ $ $ $ METHOD II Growth can be projected‌‌‌‌‌‌‌‌‌ 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 Inherited IRA which affect your invest- ment decisions are listed belowfollowing assumptions.

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, you may repay these distributions over three years beginning with the day fol- lowing the day a CRD is made. Repayments may be made to 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. You may direct the investment of your funds within this Inherited IRA Xxxx XXX into any investment instrument offered by or through the Cus- todianCustodian. 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 Inherited IRA Xxxx XXX will be solely dependent upon the performance of any investment instrument chosen by you to fund your Inherited IRAXxxx XXX. Therefore, no projection of the growth of your Inherited IRA Xxxx XXX can reasonably be shown or guaranteed. Terms and conditions of the Inherited IRA Xxxx XXX which affect your invest- ment investment decisions are listed below. You choose the investments which will fund your Inherited Xxxx XXX. Your investment choices are limited to investments we offer directly or those that are acceptable to us as Custodian. There are certain fees and charges connected with the invest- ments you may select for your Inherited Xxxx XXX. These fees and charges may include the following. • Sales Commissions • Set-Up Fees • Investment Management Fees • Annual Maintenance Fees • Distribution Fees • Surrender or Termination Fees To find out what fees apply, read the prospectus or contract, which will describe the terms of the investment you choose. There may be certain fees and charges connected with the Inherited Xxxx XXX itself. These include: • Transfer Fees • Termination Fees • Rollover Fees • Annual Maintenance Fees • Private Placement Fees • Alternative Investment Fees We reserve the right to change any of the above fees after notice to you, as provided in your Inherited Xxxx XXX Plan Agreement.

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, you and may repay these distributions be repaid over three years beginning with the day fol- lowing following the day a CRD is made. Repayments may be made to your 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. You may direct the investment of your funds within this Inherited IRA into any investment instrument offered by or through the Cus- todian. 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 Inherited Traditional IRA will be solely dependent upon the performance of any investment instrument chosen by you to fund your Inherited Traditional IRA. Therefore, no projection of the growth of your Inherited Traditional IRA can reasonably be shown or guaranteed. Terms There are certain fees and conditions charges connected with the investments you may select for your Traditional IRA. Such fees and charges may include sales commissions, investment management fees, distribution fees, set up fees, annual maintenance fees, and surrender or termination fees. To find out what fees apply, read the prospectus or contract which will describe the terms of the Inherited investment you choose, We reserve the right to change any of the above fees after notice to you, as provided in your Traditional IRA which affect Agreement. The method for computing and allocating annual earnings (interest, dividends, etc.) on your invest- ment decisions are listed belowinvestments will vary with the nature and issuer of the investment chosen. Please refer to the prospectus or contract of the investment(s) of your choice for the method(s) used for computing and allocating annual earnings.

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 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. If you are a spouse beneficiary, you and may repay these distributions be repaid over three years beginning with the day fol- lowing following the day a CRD is made. Repayments may be made to your 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 Form 5305-SA under section 408(p) of the Internal Revenue Code. FORM (Rev. April 2017) The participant named on the application is establishing a savings incentive match plan for employees of small employers individual retirement account (SIMPLE IRA) under sections 408(a) and 408(p) to provide for his or her retirement and for the support of his or her beneficiaries after death. You The custodian named on the application has given the participant the disclosure statement required by Regulations section 1.408-6. The participant and the custodian make the following agreement: ARTICLE I The custodian will accept cash contributions made on behalf of the participant by the participant’s employer under the terms of a SIMPLE IRA plan described in section 408(p). In addition, the custodian will accept transfers or rollovers from other SIMPLE IRAs of the participant and, after the two-year period of participation defined in section 72(t)(6), transfers or rollovers from any eligible retirement plan (as defined in section 402(c)(8)(B)) other than a Xxxx XXX or a designated Xxxx account. No other contributions will be accepted by the custodian. ARTICLE II The participant’s interest in the balance in the custodial account is nonforfeitable. 1. No part of the custodial account funds may direct be invested in life insurance contracts, nor may the investment assets of your funds within this Inherited IRA into any investment instrument offered by or through the Cus- todian. Except as provided for custodial account be commingled with other property except in a separate writingcommon trust fund or common investment fund (within the meaning of section 408(a)(5)). 2. No part of the custodial account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by section 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and certain bullion. 1. Notwithstanding any provision of this agreement to the contrary, the Custodian will not exercise any investment discretiondistribution of the participant’s interest in the custodial account shall be made in accordance with the following requirements and shall otherwise comply with section 408(a)(6) and the regulations thereunder, the provisions of which are herein incorporated by reference. 2. The participant’s entire interest in the custodial account must be, or provide investment recommendations begin to be, distributed not later than the participant’s required beginning date, April 1 following the calendar year in which the participant reaches age 70½. By that date, the participant may elect, in a manner acceptable to the custodian, to have the balance in the custodial account distributed in: (a) A single sum or (b) Payments over a period not longer than the life of the participant or advice regarding your IRAthe joint lives of the participant and his or her designated beneficiary. 3. If the participant dies before his or her entire interest is distributed to him or her, the remaining interest will be distributed as follows: (a) If the participant dies on or after the required beginning date and: (i) the designated beneficiary is the participant’s surviving spouse, the remaining interest will be distributed over the surviving spouse’s life expectancy as determined each year until such spouse’s death, or over the period in paragraph (a)(iii) below if longer. Any interest remaining after the spouse’s death will be distributed over such spouse’s remaining life expectancy as determined in the year of the spouse’s death and reduced by one for each subsequent year, or, if distributions are being made over the period in paragraph (a)(iii) below, over such period. (ii) the designated beneficiary is not the participant’s surviving spouse, the remaining interest will be distributed over the beneficiary’s remaining life expectancy as determined in the year following the death of the participant and reduced by one for each subsequent year, or over the period in paragraph (a)(iii) below if longer. (iii) there is no designated beneficiary, the remaining interest will be distributed over the remaining life expectancy of the participant as determined in the year of the participant’s death and reduced by one for each subsequent year. (b) If the participant dies before the required beginning date, the remaining interest will be distributed in accordance with paragraph (i) below or, if elected or there is no designated beneficiary, in accordance with paragraph (ii) below: (i) the remaining interest will be distributed in accordance with paragraphs (a)(i) and (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), starting by the end of the calendar year following the year of the participant’s death. If, however, the designated beneficiary is the participant’s surviving spouse, then this distribution is solely your responsibilitynot required to begin before the end of the calendar year in which the participant would have reached age 70½. But, in such case, if the participant’s surviving spouse dies before distributions are required to begin, then the remaining interest will be distributed in accordance with paragraph (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), over such spouse’s designated beneficiary’s life expectancy, or in accordance with paragraph (ii) below if there is no such designated beneficiary. (ii) the remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the participant’s death. 4. If the participant dies before his or her entire interest has been distributed and if the designated beneficiary is not the participant’s surviving spouse, no additional contributions may be accepted in the account. 5. The minimum amount that must be distributed each year, beginning with the year containing the participant’s required beginning date, is known as the “required minimum distribution” and is determined as follows: (a) the required minimum distribution under paragraph 2(b) for any year, beginning with the year the participant reaches age 70½, is the participant’s account value at the close of your Inherited business on December 31 of the preceding year divided by the distribution period in the uniform lifetime table in Regulations section 1.401(a)(9)-9. However, if the participant’s designated beneficiary is his or her surviving spouse, the required minimum distribution for a year shall not be more than the participant’s account value at the close of business on December 31 of the preceding year divided by the number in the joint and last survivor table in Regulations section 1.401(a)(9)-9. The required minimum distribution for a year under this paragraph (a) is determined using the participant’s (or, if applicable, the participant and spouse’s) attained age (or ages) in the year. (b) the required minimum distribution under paragraphs 3(a) and 3(b)(i) for a year, beginning with the year following the year of the participant’s death (or the year the participant would have reached age 70½, if applicable under paragraph 3(b)(i)) is the account value at the close of business on December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section 1.401(a)(9)-9) of the individual specified in such paragraphs 3(a) and 3(b)(i). (c) the required minimum distribution for the year the participant reaches age 70½ can be made as late as April 1 of the following year. The required minimum distribution for any other year must be ma de by the end of such year. 6. The owner of two or more IRAs (other than Xxxx IRAs) may satisfy the minimum distribution requirements described above by taking from one IRA the amount required to satisfy the requirement for another in accordance with the regulations under section 408(a)(6). 1. The participant agrees to provide the custodian with all information necessary to prepare any reports required by sections 408(i) and 408(l)(2) and Regulations sections 1.408 -5 and 1.408-6. 2. The custodian agrees to submit to the Internal Revenue Service (IRS) and participant the reports prescribed by the IRS. 3. The custodian also agrees to provide the participant’s employer the summary description described in section 408(l)(2) unless this SIMPLE IRA is a transfer SIMPLE IRA. ARTICLE VI Notwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III and this sentence will be solely dependent upon controlling. Any additional articles inconsistent with sections 408(a) and 408(p) and the performance of any investment instrument chosen by you related Regulations will be invalid. ARTICLE VII This agreement will be amended as necessary to fund your Inherited IRA. Therefore, no projection comply with the provisions of the growth of your Inherited IRA can reasonably Code and the related regulations. Other amendments may be shown or guaranteed. Terms and conditions made with the consent of the Inherited IRA which affect your invest- ment decisions are listed belowpersons whose signatures appear on the application.

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, you and may repay these distributions be repaid over three years beginning with the day fol- lowing following the day a CRD is made. Repayments may be made to your 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. You may direct the investment of your funds within this Inherited IRA Xxxx XXX into any investment instrument offered by or through the Cus- todianCustodian. Except as provided for in a separate writing, the Custodian will not exercise any investment discretion, or provide investment recommendations recom- mendations or advice regarding your IRA, as this is solely your responsibility. The value of your Inherited IRA Xxxx XXX will be solely dependent upon the performance per- formance of any investment instrument chosen by you to fund your Inherited IRAXxxx XXX. Therefore, no projection of the growth of your Inherited IRA Xxxx XXX can reasonably be shown or guaranteed. Terms and conditions of the Inherited IRA Xxxx XXX which affect your invest- ment investment decisions 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, you and may repay these distributions be repaid over three years beginning with the day fol- lowing following the day a CRD is made. Repayments may be made to your an eligible retirement plan or IRAXXX. 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 IRAXXX. You may direct the investment of your funds within this Inherited IRA XXX into any investment instrument offered by or through the Cus- todianCustodian. Except as provided for in a separate writing, the The Custodian will not exercise any investment discretion, or provide investment recommendations or advice discretion regarding your IRAXXX, as this is solely your responsibility. The value of your Inherited IRA XXX will be solely dependent upon the performance of any investment instrument chosen by you to fund your Inherited IRAXXX. Therefore, no projection of the growth of your Inherited IRA XXX can reasonably be shown or guaranteed. Terms and conditions of the Inherited IRA XXX which affect your invest- ment investment decisions 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 Janu- ary 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, you and may repay these distributions be repaid over three years beginning with the day fol- lowing following the day a CRD is made. Repayments may be made to your 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. You may direct the investment of your funds within this Inherited SIMPLE IRA into any investment instrument offered by or through the Cus- todianCustodian. Except as provided for in the Retirement Account Addendum or in a separate writing, the Custodian will not exercise any investment invest- ment discretion, or provide investment recommendations or advice regarding your SIMPLE IRA, as this is solely your responsibility. The value of your Inherited SIMPLE IRA will be solely dependent upon the performance of any investment instrument chosen by you to fund your Inherited SIMPLE IRA. Therefore, no projection of the growth of your Inherited SIMPLE IRA can reasonably be shown or guaranteed. Terms and conditions of the Inherited SIMPLE IRA which affect your invest- ment decisions are listed below.