Roth Ira Retirement Plan Amendment Sample Contracts

Amendment for Roth IRA Retirement Plan This Amendment is made a part of the Contract to which it is attached and is effective on the Contract Date.
Roth Ira Retirement Plan Amendment • April 12th, 2016 • Lincoln Life Variable Annuity Account N

This plan is intended to qualify as a Roth IRA under section 408A of the Internal Revenue Code (“Code”). At the request of the Owner, the terms and provisions of this Contract are amended by this Amendment to permit this Contract to qualify as a Roth IRA. This Amendment is part of the attached Contract. Language contained in this amendment referring to federal tax statues or rules is informational and instructional.

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Amendment for Roth IRA Retirement Plan (Effective Date January 1, 2023)
Roth Ira Retirement Plan Amendment • October 10th, 2024 • Lincoln New York Account N for Variable Annuities

This Amendment is made a part of the Contract to which it is attached and is effective on the later of the Effective Date shown above or the Contract Date. This Contract is intended to qualify as a Roth IRA under sections 408(b) and 408A of the Internal Revenue Code (“Code”). At the request of the Owner, the Contract is amended by this Amendment to permit the Contract to qualify as a Roth IRA. This Amendment supersedes any conflicting terms in the Contract and any prior Amendment for Roth IRA Retirement Plan. References to “section” are to sections of the Code or the regulations under the Code and include any successor provisions of the Code or regulations.

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