INDIVIDUAL NON-QUALIFIED ANNUITY ENDORSEMENT
This Endorsement forms a part of the Contract or Certificate to which it is
attached (the "Contract"). This Endorsement is being added to the Contract as of
its issue date in order to clarify the Contract provisions that help maintain
the Contract's tax qualification as an annuity contract for federal tax purposes
under the Internal Revenue Code of 1986, as subsequently amended (the "Code").
To achieve these purposes, the Contract provisions are clarified to provide as
follows, despite any other provision to the contrary in the Contract (including
any endorsement or rider thereto):
I. REQUIRED DISTRIBUTIONS BEFORE OR AFTER THE ANNUITY STARTING DATE
A. Death of Owner or Primary Annuitant, or Change of Primary Annuitant
Subject to the alternative election, spouse beneficiary and interpretative
provisions in subsection B or C immediately below, or in the Tax Qualification
provisions below, -
1. If any Owner dies on or after the Annuity Starting Date (see paragraph C.1
below) and before the entire interest in this Contract has been distributed, the
remaining portion of such interest shall be distributed at least as rapidly as
under the method of distribution being used as of the date of such death;
2. If any Owner dies before the Annuity Starting Date, the entire interest in
this Contract shall be distributed within 5 years after such death;
3. If the Owner is not an individual, then for purposes of the immediately
preceding paragraph 1 or 2, (a) the Primary Annuitant (see paragraph C.2 below)
under this Contract shall be treated as the Owner, and (b) any change in the
Primary Annuitant allowed by this Contract shall be treated as the death of the
Owner; and
4. Any postponement of the Annuity Starting Date, if allowed by this Contract,
may not be postponed beyond the Primary Annuitant's attaining age 95, without
our written consent.
B. Alternative Election and Spousal Beneficiary Provisions That Satisfy
Distribution Requirements
Subject to any restrictions imposed by any regulations or other published
guidance from the IRS interpreting Code section 72(s) -
1. If any portion of the interest of an Owner described in subsection A
immediately above is payable to or for the benefit of an individual designated
as a beneficiary by an Owner, and such beneficiary elects after such death to
have such portion distributed over a "Qualifying Distribution Period" (described
herein) that is allowed by this Contract upon such death, then for purposes of
satisfying the requirements of paragraph A.1 or A.2 immediately above, such
portion shall be treated as distributed entirely on the date such periodic
distributions begin. A "Qualifying Distribution Period" is a period that (a)
does not extend beyond such beneficiary's life (or life expectancy) and (b)
starts within one year after such death.
2. Such a designated beneficiary includes any individual joint Owner or
successor Owner who becomes entitled to any portion of such an interest upon an
Owner's death, or any other individual who controls the use of the cash value of
such a portion upon an Owner's death. Any designated beneficiary may elect any
settlement or other distribution option that is allowed by this Contract upon an
Owner's death if the option is for a Qualifying Distribution Period. In
determining which distribution options can qualify for such a Qualifying
Distribution Period, we may treat any Contract amount that is payable upon an
Owner's death to a trust (or other entity) for the benefit of an individual
beneficiary as an interest (or portion thereof) that is payable for the benefit
of such a designated beneficiary under this subsection B, where such individual
beneficiary certifies to us that he or she (a) is treated as the tax owner of
such a trust amount for federal income tax purposes (e.g., under Code section
671- 678) and (b) can compel its distribution to himself or herself from such
trust.
3. If any portion of the interest of an Owner described in subsection A
immediately above is payable to or for the benefit of such Owner's surviving
spouse (e.g., as a result of such spouse being a joint Owner), then such spouse
shall be treated as the Owner with respect to such portion for purposes of the
requirements of subsection A. Where such spouse is the sole designated
beneficiary of this Contract upon such Owner's death, such spouse may elect to
continue this Contract as the Owner, and we may treat such spouse as the
annuitant if such deceased Owner was the annuitant and no other surviving
annuitant has been designated.
C. Interpretative Provisions
Subject to any contrary provisions in any regulations or other published
guidance from the IRS interpreting Code section
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72(s):
1. The Annuity Starting Date means the first day of the first period for which
an amount is received as an annuity under the Contract, as defined in Code
section 72(c)(4) (and any regulations thereunder).
2. The Primary Annuitant means the individual, the events in the life of whom
are of primary importance in affecting the timing or amount of the payout under
the Contract, as defined in Code section 72(s)(6)(B) (and any regulations
thereunder).
3. We will treat any holder of this Contract as its Owner for purposes of
subsection A or B immediately above where necessary or appropriate.
4. Paragraphs A.1 and A.2 immediately above shall not apply to this Contract if
it was issued before January 19, 1985, and was not materially changed on or
after such date.
5. Paragraph A.3 immediately above shall not apply to this Contract if it was
issued before April 23, 1987, and was not materially changed on or after such
date.
II. TAX QUALIFICATION
This Contract is intended to qualify as an annuity contract for federal income
tax purposes and to satisfy the applicable requirements of Code section 72(s).
To achieve these purposes, the provisions of this Contract (including this
endorsement and any other endorsement or rider to the Contract) are to be
interpreted to ensure or maintain such a tax qualification, despite any other
provision to the contrary. Payments and distributions under this Contract shall
be made in a time and manner necessary to maintain such a tax qualification
under the applicable provisions of the Code. We reserve the right to amend this
Contract to reflect any clarifications that may be needed or are appropriate to
maintain such a tax qualification or to conform this Contract to any applicable
changes in the tax qualification requirements. We will send you a copy of any
such amendment, and when required by law, we will obtain the approval of the
appropriate regulatory authority.
All other provisions of this Contract remain unchanged.
METLIFE INSURANCE COMPANY OF CONNECTICUT
/s/ Michael K. Farrell
President
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