Common use of REASON FOR WITHDRAWAL Clause in Contracts

REASON FOR WITHDRAWAL. □ Withdrawal from a TRADITIONAL or SEP IRA □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over; includes Required Minimum Distributions) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ □ Direct Xxxx XXX Conversion Amount $ □ Withdrawal from a XXXX XXX □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ *Deadline to recharacterize a contribution or remove an excess contribution is the IRA Owner's tax filing deadline (for the tax year of the contribution), plus any extensions including an automatic 6-month extension for those who file by the tax deadline. Please note that if requesting an IRA Trustee-to-Trustee Transfer, this form may NOT be used. Please contact the accepting institution and complete their transfer paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. 4/2015 Step 5: PAYMENT METHOD □ Mail check to the address currently on file. (Signature Guarantee required if address changed within 30 days.) □ Electronically transfer funds by ACH to my bank. (Voided check is required. Signature Guarantee required if adding bank within 30 days.) □ Deposit cash into my Xxxxxxx & Xxxxx Bank and Trust NOW Account. (This is not a taxable distribution.) □ Transfer in Kind my shares to my non-qualified account; Existing Account Number . □ Create New Account. (Submit new subscription document if non-qualified account does not exist. See product prospectus for requirements.) □ Transfer in Kind my shares to my IRA; Existing Account Number . □ Create New Account. (Must complete an IRA Application to create a new account for Recharacterization or Xxxx Conversions). Signature Guarantee □ Mail check to a third party listed below. (This will be coded as a taxable distribution.) Form must be signed and Signature Guaranteed for this payment method. Please note that this form cannot be notarized. Payee or Account Name Account Number Address Step 6: INCOME TAX WITHOLDING (THIS SECTION MUST BE COMPLETED*) (Form W-4P/OMB No .1545-0415) * Except for a distribution from a Xxxx XXX or for a return of excess contribution. In compliance with the “Tax Equity and Fiscal Responsibility Act," First Trust Retirement, as custodian, is required to withhold Federal Income Tax from all IRA distributions. You may exercise your right to elect not to have funds withheld. This election will be in effect until you change it. You may change or revoke this election at any time and as often as you wish. You may elect out of this withholding by checking the appropriate box below. If no election is made, First Trust Retirement is required to withhold 10% Federal Income Tax. State Income Taxes cannot be withheld from your distribution. Please note that penalties may be incurred under the estimated tax rules if your withholding and/or estimated tax payments are not sufficient. Please note that withholding cannot be done for Transfers-in-Kind or Transfers to Non-Qualified accounts. □ Do not withhold taxes. □ Withhold % from the amount withdrawn (must be at least 10%).

REASON FOR WITHDRAWAL. □ Withdrawal from a TRADITIONAL or SEP IRA □ Early Premature Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Premature Exempt Distribution (Including Permanent Disability, SEPP, and other identified 72 (t) qualified exceptions. Documentary evidence is required.) □ Normal Distribution (Account holder age 59 1/2 or over; includes Required Minimum Distributions) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ □ Direct Xxxx XXX Conversion Amount $ □ IRA Trustee to Trustee transfer**- Liquidate and move proceeds to NOW account (Proceeds will be deposited in NOW account until the TOA paperwork is received). Please note that if requesting an IRA Trustee to Trustee transfer you need to contact the accepting custodian and complete their transfer (TOA) paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. Withdrawal from a XXXX XXX □ Early Premature Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Premature Exempt Distribution (Including Permanent Disability, SEPP, and other identified 72 (t) qualified exceptions. Documentary evidence is required.) □ Normal Distribution (Account holder age 59 1/2 or over) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ □ IRA Trustee to Trustee transfer**- Liquidate and move proceeds to NOW account (Proceeds will remain in NOW account unless TOA paperwork is received). Please note that if requesting an IRA Trustee to Trustee transfer you need to contact the accepting custodian and complete their transfer (TOA) paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. *Deadline to recharacterize a contribution or remove an excess contribution is the IRA Owner's tax filing deadline (for the tax year of the contribution), plus any extensions including an automatic 6-month extension for those who file by the tax deadline. Please note that if requesting an IRA Trustee-to-Trustee Transfer, this form may NOT be used. Please contact the accepting institution and complete their transfer paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. 4/2015 11/2015 Step 5: PAYMENT METHOD □ Mail check to the address currently on file. (Signature Guarantee required if address changed within 30 days.) □ Electronically transfer funds by ACH to my bank. (Voided check is requiredrequired for new instructions. Signature Guarantee required if adding bank within 30 days.) □ Deposit cash into my Xxxxxxx & Xxxxx Bank and Trust NOW Undirected Cash Account. (This is not a taxable distribution.) □ Transfer in Kind my shares to my non-qualified account; Existing Account Number . □ Create New Account. (Submit new subscription document if non-qualified account does not exist. See product prospectus for requirements.) □ Transfer in Kind my shares to my IRA; Existing Account Number . □ Create New Account. (Must complete an IRA Application to create a new account for Recharacterization or Xxxx Conversions). Signature Guarantee □ Mail check to a third party listed below. (This will be coded as a taxable distribution.) Form must be signed and Signature Guaranteed for this payment method. Please note that this form cannot be notarized. Payee or Account Name Account Number Address Step 6: INCOME TAX WITHOLDING (THIS SECTION MUST BE COMPLETED*) (Form W-4P/OMB No .1545-0415) * Except for a distribution from a Xxxx XXX or for a return of excess contribution. In compliance with the “Tax Equity and Fiscal Responsibility Act," First Trust Retirement, as custodian, is required to withhold Federal Income Tax from all IRA distributions. You may exercise your right to elect not to have funds withheld. This election will be in effect until you change it. You may change or revoke this election at any time and as often as you wish. You may elect out of this withholding by checking the appropriate box below. If no election is made, First Trust Retirement is required to withhold 10% Federal Income Tax. State Income Taxes cannot be withheld from your distribution. Please note that penalties may be incurred under the estimated tax rules if your withholding and/or estimated tax payments are not sufficient. Please note that withholding cannot be done for Transfers-in-Kind or Transfers to Non-Qualified accounts. □ Do not withhold taxes. □ Withhold % from the amount withdrawn (must be at least 10%).

REASON FOR WITHDRAWAL. □ Withdrawal from a TRADITIONAL or SEP IRA □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over; includes Required Minimum Distributions) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ □ Direct Xxxx XXX Conversion Amount $ □ Withdrawal from a XXXX XXX □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ *Deadline to recharacterize a contribution or remove an excess contribution is the IRA Owner's tax filing deadline (for the tax year of the contribution), plus any extensions including an automatic 6-month extension for those who file by the tax deadline. Please note that if requesting an IRA Trustee-to-Trustee Transfer, this form may NOT be used. Please contact the accepting institution and complete their transfer paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. 4/2015 1/2015 Step 5: PAYMENT METHOD □ Mail check to the address currently on file. (Signature Guarantee required if address changed within 30 days.) □ Electronically transfer funds by ACH to my bank. (Voided check is required. Signature Guarantee required if adding bank within 30 days.) □ Deposit cash into my Xxxxxxx & Xxxxx Bank and Trust NOW Account. (This is not a taxable distribution.) □ Transfer in Kind my shares to my non-qualified account; Existing Account Number . □ Create New Account. (Submit new subscription document if non-qualified account does not exist. See product prospectus for requirements.) □ Transfer in Kind my shares to my IRA; Existing Account Number . □ Create New Account. (Must complete an IRA Application to create a new account for Recharacterization or Xxxx Conversions). Signature Guarantee □ Mail check to a third party listed below. (This will be coded as a taxable distribution.) Form must be signed and Signature Guaranteed for this payment method. Please note that this form cannot be notarized. Payee or Account Name Account Number Address Step 6: INCOME TAX WITHOLDING (THIS SECTION MUST BE COMPLETED*) (Form W-4P/OMB No .1545-0415) * Except for a distribution from a Xxxx XXX or for a return of excess contribution. In compliance with the “Tax Equity and Fiscal Responsibility Act," First Trust Retirement, as custodian, is required to withhold Federal Income Tax from all IRA distributions. You may exercise your right to elect not to have funds withheld. This election will be in effect until you change it. You may change or revoke this election at any time and as often as you wish. You may elect out of this withholding by checking the appropriate box below. If no election is made, First Trust Retirement is required to withhold 10% Federal Income Tax. State Income Taxes cannot be withheld from your distribution. Please note that penalties may be incurred under the estimated tax rules if your withholding and/or estimated tax payments are not sufficient. Please note that withholding cannot be done for Transfers-in-Kind or Transfers to Non-Qualified accounts. □ Do not withhold taxes. □ Withhold % from the amount withdrawn (must be at least 10%).

REASON FOR WITHDRAWAL. □ Withdrawal from a TRADITIONAL or SEP IRA □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over; includes Required Minimum Distributions) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ □ Direct Xxxx XXX Conversion Amount $ □ Withdrawal from a XXXX XXX □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ *Deadline to recharacterize a contribution or remove an excess contribution is the IRA Owner's tax filing deadline (for the tax year of the contribution), plus any extensions including an automatic 6-month extension for those who file by the tax deadline. Please note that if requesting an IRA Trustee-to-Trustee Transfer, this form may NOT be used. Please contact the accepting institution and complete their transfer paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. 4/2015 3/2015 Step 5: PAYMENT METHOD □ Mail check to the address currently on file. (Signature Guarantee required if address changed within 30 days.) □ Electronically transfer funds by ACH to my bank. (Voided check is required. Signature Guarantee required if adding bank within 30 days.) □ Deposit cash into my Xxxxxxx & Xxxxx Bank and Trust NOW Account. (This is not a taxable distribution.) □ Transfer in Kind my shares to my non-qualified account; Existing Account Number . □ Create New Account. (Submit new subscription document if non-qualified account does not exist. See product prospectus for requirements.) □ Transfer in Kind my shares to my IRA; Existing Account Number . □ Create New Account. (Must complete an IRA Application to create a new account for Recharacterization or Xxxx Conversions). Signature Guarantee □ Mail check to a third party listed below. (This will be coded as a taxable distribution.) Form must be signed and Signature Guaranteed for this payment method. Please note that this form cannot be notarized. Payee or Account Name Account Number Address Step 6: INCOME TAX WITHOLDING (THIS SECTION MUST BE COMPLETED*) (Form W-4P/OMB No .1545-0415) * Except for a distribution from a Xxxx XXX or for a return of excess contribution. In compliance with the “Tax Equity and Fiscal Responsibility Act," First Trust Retirement, as custodian, is required to withhold Federal Income Tax from all IRA distributions. You may exercise your right to elect not to have funds withheld. This election will be in effect until you change it. You may change or revoke this election at any time and as often as you wish. You may elect out of this withholding by checking the appropriate box below. If no election is made, First Trust Retirement is required to withhold 10% Federal Income Tax. State Income Taxes cannot be withheld from your distribution. Please note that penalties may be incurred under the estimated tax rules if your withholding and/or estimated tax payments are not sufficient. Please note that withholding cannot be done for Transfers-in-Kind or Transfers to Non-Qualified accounts. □ Do not withhold taxes. □ Withhold % from the amount withdrawn (must be at least 10%).

REASON FOR WITHDRAWAL. □ Withdrawal from a TRADITIONAL or SEP IRA □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over; includes Required Minimum Distributions) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ □ Direct Xxxx XXX Conversion Amount $ □ Withdrawal from a XXXX XXX □ Early Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Normal Distribution (Account holder age 59 1/2 or over) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □ Current Year □ Prior Year* Excess Contribution Amount $ □ Recharacterization: For what year was the contribution made? □ Current Year □ Prior Year* Recharacterization Amount $ *Deadline to recharacterize a contribution or remove an excess contribution is the IRA Owner's tax filing deadline (for the tax year of the contribution), plus any extensions including an automatic 6-month extension for those who file by the tax deadline. Please note that if requesting an IRA Trustee-to-Trustee Transfer, this form may NOT be used. Please contact the accepting institution and complete their transfer paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. 4/2015 2/2015 Step 5: PAYMENT METHOD □ Mail check to the address currently on file. (Signature Guarantee required if address changed within 30 days.) □ Electronically transfer funds by ACH to my bank. (Voided check is required. Signature Guarantee required if adding bank within 30 days.) □ Deposit cash into my Xxxxxxx & Xxxxx Bank and Trust NOW Account. (This is not a taxable distribution.) □ Transfer in Kind my shares to my non-qualified account; Existing Account Number . □ Create New Account. (Submit new subscription document if non-qualified account does not exist. See product prospectus for requirements.) □ Transfer in Kind my shares to my IRA; Existing Account Number . □ Create New Account. (Must complete an IRA Application to create a new account for Recharacterization or Xxxx Conversions). Signature Guarantee □ Mail check to a third party listed below. (This will be coded as a taxable distribution.) Form must be signed and Signature Guaranteed for this payment method. Please note that this form cannot be notarized. Payee or Account Name Account Number Address Step 6: INCOME TAX WITHOLDING (THIS SECTION MUST BE COMPLETED*) (Form W-4P/OMB No .1545-0415) * Except for a distribution from a Xxxx XXX or for a return of excess contribution. In compliance with the “Tax Equity and Fiscal Responsibility Act," First Trust Retirement, as custodian, is required to withhold Federal Income Tax from all IRA distributions. You may exercise your right to elect not to have funds withheld. This election will be in effect until you change it. You may change or revoke this election at any time and as often as you wish. You may elect out of this withholding by checking the appropriate box below. If no election is made, First Trust Retirement is required to withhold 10% Federal Income Tax. State Income Taxes cannot be withheld from your distribution. Please note that penalties may be incurred under the estimated tax rules if your withholding and/or estimated tax payments are not sufficient. Please note that withholding cannot be done for Transfers-in-Kind or Transfers to Non-Qualified accounts. □ Do not withhold taxes. □ Withhold % from the amount withdrawn (must be at least 10%).

REASON FOR WITHDRAWAL. □  Withdrawal from a TRADITIONAL or SEP IRA □ Early Premature Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □     Premature Exempt Distribution (Including Permanent Disability, SEPP, and other identified 72 (t) qualified exceptions. Documentary evidence is required.)* Normal Distribution (Account holder age 59 1/2 or over; includes Required Minimum Distributions) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □  Current Year □  Prior Year** Excess Contribution Amount $ □    Recharacterization: For what year was the contribution made? □  Current Year □  Prior Year** Recharacterization Amount $ □ Direct Xxxx XXX Conversion Amount $ □ IRA Trustee to Trustee transfer**- Liquidate and move proceeds to Undirected Cash account (Proceeds will be deposited in Undirected Cash account until the TOA paperwork is received). Please note that if requesting an IRA Trustee to Trustee transfer you need to contact the accepting custodian and complete their transfer (TOA) paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form.      Withdrawal from a XXXX XXX □ Early Premature Distribution (Account holder must be under age 59 1/2 - IRS penalty applies unless rollover occurs within 60 days) □ Premature Exempt Distribution (Including Permanent Disability, SEPP, and other identified 72 (t) qualified exceptions. Documentary evidence is required.)* Normal Distribution (Account holder age 59 1/2 or over) □ Permanent Disability (Account holder meets disability qualifications under Section 72(m)(7) of IRS Code, documentary proof may be required.) □ Death (If not already in a Beneficiary IRA: Must provide a certified copy of the account holder's Death Certificate; W-9 required) □ Return of Excess Contribution: For what year was the contribution made? □  Current Year □  Prior Year** Excess Contribution Amount $ □   Recharacterization: For what year was the contribution made? □  Current Year □  Prior Year** Recharacterization Amount $ IRA Trustee to Trustee transfer**- Liquidate and move proceeds to Undirected Cash account (Proceeds will remain in Undirected Cash account unless TOA paperwork is received). Please note that if requesting an IRA Trustee to Trustee transfer you need to contact the accepting custodian and complete their transfer (TOA) paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. *Documentary evidence is required for SEPP and Disability Distributions. Specific details outlining requirements can be located in the Guide at xxx.xxxxxxxxxxxxxxxxxxxx.xxx. **Deadline to recharacterize a contribution or remove an excess contribution is the IRA Owner's tax filing deadline (for the tax year of the contribution), plus any extensions including an automatic 6-month extension for those who file by the tax deadline. Please note that if requesting an IRA Trustee-to-Trustee Transfer, this form may NOT be used. Please contact the accepting institution and complete their transfer paperwork. A Medallion Signature Guarantee stamp may be required on their transfer form. 4/2015 Step 5: PAYMENT METHOD □ Mail check to the address currently on file. (Signature Guarantee required if address changed within 30 days.) □ Electronically transfer funds by ACH to my bank. (Voided check is required. Signature Guarantee required if adding bank within 30 days.) □ Deposit cash into my Xxxxxxx & Xxxxx Bank and Trust NOW Account. (This is not a taxable distribution.) □ Transfer in Kind my shares to my non-qualified account; Existing Account Number . □ Create New Account. (Submit new subscription document if non-qualified account does not exist. See product prospectus for requirements.) □ Transfer in Kind my shares to my IRA; Existing Account Number . □ Create New Account. (Must complete an IRA Application to create a new account for Recharacterization or Xxxx Conversions). Signature Guarantee □ Mail check to a third party listed below. (This will be coded as a taxable distribution.) Form must be signed and Signature Guaranteed for this payment method. Please note that this form cannot be notarized. Payee or Account Name Account Number Address Step 6: INCOME TAX WITHOLDING (THIS SECTION MUST BE COMPLETED*) (Form W-4P/OMB No .1545-0415) * Except for a distribution from a Xxxx XXX or for a return of excess contribution. In compliance with the “Tax Equity and Fiscal Responsibility Act," First Trust Retirement, as custodian, is required to withhold Federal Income Tax from all IRA distributions. You may exercise your right to elect not to have funds withheld. This election will be in effect until you change it. You may change or revoke this election at any time and as often as you wish. You may elect out of this withholding by checking the appropriate box below. If no election is made, First Trust Retirement is required to withhold 10% Federal Income Tax. State Income Taxes cannot be withheld from your distribution. Please note that penalties may be incurred under the estimated tax rules if your withholding and/or estimated tax payments are not sufficient. Please note that withholding cannot be done for Transfers-in-Kind or Transfers to Non-Qualified accounts. □ Do not withhold taxes. □ Withhold % from the amount withdrawn (must be at least 10%).