Common use of Tax Qualification Provisions Clause in Contracts

Tax Qualification Provisions. The Contract as amended by this Rider is intended to qualify as part of a tax-qualified individual retirement arrangement, plan or contract under Code Section 408, and to satisfy the applicable requirements of Code Section 408 and any Regulations relating thereto. To achieve these purposes, the provisions of this Rider and the Contract (including any other endorsement or rider that does not specifically override these tax qualification provisions) are to be interpreted to ensure or maintain such tax qualification, despite any other provision to the contrary. Any benefits, payments or distributions under the Contract shall be conformed or restricted to, or made in, any amount, time and manner needed to maintain such a tax qualification under the applicable provisions of the Code and Regulations, and the Contract shall be subject to separate accounting (e.g., for undistributed excess contributions or RMDs, with earnings thereon), subdivision or severance (e.g., into an annuity contract that is subject to Code Section 72(s) provisions), or combinations (e.g., of contract components) to maintain such a tax qualification (including the favorable tax treatment of the Contract or any distribution thereunder), to the maximum extent possible. The Company reserves the right to amend this Rider or the Contract from time to time to reflect any clarifications that may be needed or are appropriate to maintain such a tax qualification or to conform the Contract to any applicable changes in the tax qualification requirements, as provided in the Code or any Regulations or other published IRS guidance relating thereto. The Company will send you a copy of any such amendment, and when required by law, the Company will obtain the approval of the appropriate regulatory authority. All other terms and conditions of your Contract remain unchanged. Signed for HARTFORD LIFE INSURANCE COMPANY [ /s/ Donald C. Hunt /x/ Xxxx X. Xalters -------------------------------- -------------------------------- DONALD C. HUNT, SECRETARY XXXX X. WALTERS, PRESIDENT ] [LOGO] THE HARTFORD RIDER FOR ROTH IRA This Rider may be xxxxxx with an individual contract, a group master contract, or a group certificate issued under a group master contract. The term "Contract" herein refers to an individual contract, group master contract, or group certificate issued under a group master contract, whichever is applicable. References herein to the "Owner" are to the owner of an individual contract, or the owner of a group certificate issued under the group master contract, whichever is applicable. The Contract to which this Rider is attached is amended to qualify as a Roth IRA under Section 408A xx xxx Internal Revenue Code of 1986, as amended (the "Code"), and applicable regulations. All provisions of the Contract and this Rider shall be interpreted in accordance with qualification as a Roth IRA under Code Section 000X. The Contract is amended as follows:

Tax Qualification Provisions. The Contract as amended by this Rider is intended to qualify as part of a tax-qualified individual retirement Roth IRA arrangement, plan or contract xx xxxxxact under Code Section 408408A, and to satisfy the applicable requirements of Code Section 408 408A and any Regulations relating thereto. To achieve these purposes, the provisions of this Rider and the Contract (including any other endorsement or rider that does not specifically override these tax qualification provisions) are to be interpreted to ensure or maintain such tax qualification, despite any other provision to the contrary. Any benefits, payments or distributions under the Contract shall be conformed or restricted to, or made in, any amount, time and manner needed to maintain such a tax qualification under the applicable provisions of the Code and Regulations, and the Contract shall be subject to separate accounting (e.g., for undistributed excess contributions or RMDs, with earnings thereon), subdivision or severance (e.g., into an annuity contract that is subject to Code Section 72(s) provisions), or combinations (e.g., of contract components) to maintain such a tax qualification (including the favorable tax treatment of the Contract or any distribution thereunder), to the maximum extent possible. The Company reserves the right to amend this Rider or the Contract from time to time to reflect any clarifications that may be needed or are appropriate to maintain such a tax qualification or to conform the Contract to any applicable changes in the tax qualification requirements, as provided in the Code or any Regulations or other published IRS guidance relating thereto. The Company will send you a copy of any such amendment, and when required by law, the Company will obtain the approval of the appropriate regulatory authority. All other terms and conditions of your Contract remain unchanged. Signed for HARTFORD LIFE AND ANNUITY INSURANCE COMPANY [ /s/ Donald C. Hunt /x/ Xxxx X. Xalters -------------------------------- -------------------------------- Walters ----------------------------------- ----------------------------------- DONALD C. HUNT, SECRETARY XXXX X. C. WALTERS, PRESIDENT ] [LOGO] THE HARTFORD CONTRACT RIDER FOR ROTH IRA SIMPLE INDIVIDUAL RETIREMENT ANNUITY This Rider may be xxxxxx issued with an individual contract, a group master contract, or a group certificate issued under a group master contract. The term "Contract" herein refers to an individual contract, group master contract, or group certificate issued under a group master contract, whichever is applicable. References herein to the "Owner" are to the owner of an individual contract, or the owner of a group certificate issued under the group master contract, whichever is applicable. The Contract to which this Rider is attached is amended to qualify as a Roth SIMPLE IRA under Section 408A xx xxx 408(p) of the Internal Revenue Code of 1986, as amended (the "Code"), and applicable regulations. All provisions of the Contract and this Rider shall be interpreted in accordance with qualification as a Roth SIMPLE IRA under Code Section 000X. 408(p). The Contract is amended as follows:

Tax Qualification Provisions. The Contract as amended by this Rider is intended to qualify as part of a tax-qualified individual retirement arrangement, plan or contract under Code Section 408, and to satisfy the applicable requirements of Code Section 408 and any Regulations relating thereto. To achieve these purposes, the provisions of this Rider and the Contract (including any other endorsement or rider that does not specifically override these tax qualification provisions) are to be interpreted to ensure or maintain such tax qualification, despite any other provision to the contrary. Any benefits, payments or distributions under the Contract shall be conformed or restricted to, or made in, any amount, time and manner needed to maintain such a tax qualification under the applicable provisions of the Code and Regulations, and the Contract shall be subject to separate accounting (e.g., for undistributed excess contributions or RMDs, with earnings thereon), subdivision or severance (e.g., into an annuity contract that is subject to Code Section 72(s) provisions), or combinations (e.g., of contract components) to maintain such a tax qualification (including the favorable tax treatment of the Contract or any distribution thereunder), to the maximum extent possible. The Company reserves the right to amend this Rider or the Contract from time to time to reflect any clarifications that may be needed or are appropriate to maintain such a tax qualification or to conform the Contract to any applicable changes in the tax qualification requirements, as provided in the Code or any Regulations or other published IRS guidance relating thereto. The Company will send you a copy of any such amendment, and when required by law, the Company will obtain the approval of the appropriate regulatory authority. All other terms and conditions of your Contract remain unchanged. Signed for HARTFORD LIFE AND ANNUITY INSURANCE COMPANY [ /s/ Donald C. Hunt /x/ Xxxx X. Xalters -------------------------------- -------------------------------- Walters ----------------------------------- ----------------------------------- DONALD C. HUNT, SECRETARY XXXX X. C. WALTERS, PRESIDENT ] [LOGO] THE HARTFORD RIDER FOR ROTH IRA This Rider may be xxxxxx with an individual contract, a group master contract, or a group certificate issued under a group master contract. The term "Contract" herein refers to an individual contract, group master contract, or group certificate issued under a group master contract, whichever is applicable. References herein to the "Owner" are to the owner of an individual contract, or the owner of a group certificate issued under the group master contract, whichever is applicable. The Contract to which this Rider is attached is amended to qualify as a Roth IRA under Section 408A xx xxx Internal Revenue Code of 1986, as amended (the "Code"), and applicable regulations. All provisions of the Contract and this Rider shall be interpreted in accordance with qualification as a Roth IRA under Code Section 000X. The Contract is amended as follows:

Tax Qualification Provisions. The Contract as amended by this Rider is intended to qualify as part of a tax-qualified individual retirement Roth IRA arrangement, plan or contract xx xxxxxact under Code Section 408408A, and to satisfy the applicable requirements of Code Section 408 408A and any Regulations relating thereto. To achieve these purposes, the provisions of this Rider and the Contract (including any other endorsement or rider that does not specifically override these tax qualification provisions) are to be interpreted to ensure or maintain such tax qualification, despite any other provision to the contrary. Any benefits, payments or distributions under the Contract shall be conformed or restricted to, or made in, any amount, time and manner needed to maintain such a tax qualification under the applicable provisions of the Code and Regulations, and the Contract shall be subject to separate accounting (e.g., for undistributed excess contributions or RMDs, with earnings thereon), subdivision or severance (e.g., into an annuity contract that is subject to Code Section 72(s) provisions), or combinations (e.g., of contract components) to maintain such a tax qualification (including the favorable tax treatment of the Contract or any distribution thereunder), to the maximum extent possible. The Company reserves the right to amend this Rider or the Contract from time to time to reflect any clarifications that may be needed or are appropriate to maintain such a tax qualification or to conform the Contract to any applicable changes in the tax qualification requirements, as provided in the Code or any Regulations or other published IRS guidance relating thereto. The Company will send you a copy of any such amendment, and when required by law, the Company will obtain the approval of the appropriate regulatory authority. All other terms and conditions of your Contract remain unchanged. Signed for HARTFORD LIFE INSURANCE COMPANY [ /s/ Donald C. Hunt /x/ Xxxx X. Xalters -------------------------------- -------------------------------- DONALD C. HUNT, SECRETARY XXXX X. WALTERS, PRESIDENT ] [LOGO] THE HARTFORD CONTRACT RIDER FOR ROTH IRA SIMPLE INDIVIDUAL RETIREMENT ANNUITY This Rider may be xxxxxx issued with an individual contract, a group master contract, or a group certificate issued under a group master contract. The term "Contract" herein refers to an individual contract, group master contract, or group certificate issued under a group master contract, whichever is applicable. References herein to the "Owner" are to the owner of an individual contract, or the owner of a group certificate issued under the group master contract, whichever is applicable. The Contract to which this Rider is attached is amended to qualify as a Roth SIMPLE IRA under Section 408A xx xxx 408(p) of xxe Internal Revenue Code of 1986, as amended (the "Code"), and applicable regulations. All provisions of the Contract and this Rider shall be interpreted in accordance with qualification as a Roth SIMPLE IRA under Code Section 000X. 408(x). The Contract is amended as follows: