METLIFE INSURANCE COMPANY OF CONNECTICUT
1300 Hall Boulevard
Bloomfield, CT 06002
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
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A. Death of Owner or Primary Annuitant, or Change of Primary Annuitant
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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 a written election to
extend the Annuity Starting Date by the Owner (if available at
the time of the election) prior to age 95 and not without our
consent.
B. Alternative Election and Spousal Beneficiary Provisions That Satisfy
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Distribution Requirements
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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.
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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
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Subject to any contrary provisions in any regulations or other
published guidance from the IRS interpreting Code section 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
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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 has caused this Endorsement to be
signed by its Secretary.
[
/s/ Isaac Torres
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]
[SECRETARY]
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