HomeMy WebLinkAbout1997-051 Deferred Comp Plan
SPECIFICATIONS
PLAN
CITY OF ASHLAND
TYPE OF PLAN
DEFERRED COMPENSATION PLAN (5.01)
CONTRACT HOLDER
CITY OF ASHLAND
GROUP CONTRACT NO VK0151
DUPLICATE
EFFECTIVE DATE JULY 30, 1991
THIS CONTRACT IS DELIVERED IN OREGON
AND IS SUBJECT TO THE LAWS OF THAT JURISDICTION
Guaranteed Interest Rate - There are guaranteed interest rates for amounts held in the
General Account (See 3.03 (c) and 3.04.)
Surrender Fee - There will be a charge deducted for early surrender. (See Part V.)
Deductions from the Separate Account - There will be deductions for mortality and
expense risks and administrative fees. (See 3.08.)
Deduction from Purchase Payment(s) - Purchase Payment(s) are subject to a deduction
for premium taxes, if any. (See 3.01.)
This Contract is a legal contract and constitutes the entire legal relationship between
Aetna and the Contract Holder.
READ THIS CONTRACT CAREFULLY. This Contract sets forth, in detail, all of
the rights and obligations of both you and Aetna. IT IS, THEREFORE, IMPORT ANT
THAT YOU READ THIS CONTRACT CAREFULLY.
G-CDA-HF
2
TABLE OF CONTENTS
I. GENERAL DEFINITIONS
Page
1 .01 Annuitant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
1.02 Annuity ................. ..... ................................. ...... .................. ........ .... .... 5
1.03 Fixed Account ..................... ........ .... ........ ................. .... ...... ......... .......... 5
1.04 Fixed Annuity...... ............... ....... ..... .......... ..... .................... .... ..... ........... 5
1.05 Fund(s)................... .... ................................. ... ........................ .... ......... 5
1.06 General Account ..... ......... ......... ....... ........ ........................... ......... .......... 5
1.07 Guaranteed Accumulation Account ., ........ ....... .................. ........... ;...... ....... 5
1.08 Participant ............... ............................... .............. ........................ ....... 5
1.09 Plan........................ .., .......................... ....... ....... ......................... ........ 5
1.10 Purchase Payments ............................................................................... 5
1 . 11 Separate Account .................................................................................. 5
1.12 Valuation Period .................................... ........ ...... ............... ............ ....... 5
1.13 Variable Annuity ...... .................... ................................. .............. .... .., .... 5
II. GENERAL PROVISIONS
2.01 Change of Contract.... ................................. ... ... .............................. ....... 6
2.02 Change of Fund(s) .................................................................................. 6
2.03 Non-Participating Contract............................... ...... ........................... .., .... 6
2.04 Payments ............................................................................................ 6
2.05 State Laws .... ..... .... ............. ..... ..... ................................. ...... ................ 6
2.06 Control of Contract.... .............................. ....... ... ............................. ........ 6
2.07 Designation of Beneficiary .. ......... ........................... ............... .... ..... .......... 7
2.08 Misstatements and Adjustments ........... ........................... ......................... 7
2.09 Incontestability...... .... ... .............................. ... ......... ... ... .................. ... .... 7
2.10 Grace Period ... ...................... ..... .............................. ............ ................ 7
2.11 Individual Certificates ............................. ......... ... ............................. ........ 7
III. PURCHASE PAYMENT, CURRENT VALUE, AND SURRENDER PROVISIONS
3.01 Net Purchase Payment(s) ..................................................................... .... 8
3.02 Individual Accounts... ............................ ......... ... .., .................. ....... ......... 8
3.03 Guaranteed Accumulation Account (GA Account) .......................................... 8
3.04 Guaranteed Interest Rate - Fixed Account ...... .................. ......................... 9
3.05 Experience Credits ................................................................................ 9
3.06 Maintenance Fee ................................................................................... 10
3.07 Fund(s) Record Units - Separate Account .................................................. 10
3.08 Net Return Factor(s)- Separate AccQunt ................................................... 10
3.09 Fund(s) Record Unit Value- Separate Account. ............ ...... ......................... 10
3.10 Current Value...................................................... ......... ......................... 10
3.11 Transfer of Current Value from the Funds or GA Account .................................. 10
3.12 Transfer of Current Value from the Fixed Account ........................................... 11
3.13 Notice to the Contract Holder. ....... .............. ... ......... .......... ..... ...... ......... .... 11
3.14 Sum Payable at Death (Before Annuity Payments Start) ................................... 11
3.15 Surrender Value ..... ......... .... ..... ..... ....... .... ..... ... ...... ................ ....... ........ 11
3.16 Payment of Surrender Value ..................................................................... 11
3.17 Reinstatement ...................................................................................... 11
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IV. ANNUITY PROVISIONS
4.01 Choices to be Made ................................................................................ 13
4.02 Terms of Annuity Options ......................................................................... 13
4.03 Death of Annuitant/Beneficiary .................................................................. 13
4.04 Fund(s) Annuity Units - Separate Account .................................................. 14
4.05 Fund(s) Annuity Unit Value - Separate Account ........................................ .... 14
4.06 Annuity Options... .................. ...... ................................. ......... ............ .... 14
V. SPECIAL PROVISIONS
5.01 Deferred Compensation Plan .................................................................... 23
5.02 Allocated Pension or Profit Sharing Plan ...................................................... 24
5.03 Unaliocated Pension or Profit Sharing Plan ................. ......... ........... ..... ......... 25
5.04 Tax Deferred Annuity Plan ...... ............ .................... .... ..... ......... ....... ......... 26
5.05 Tax Deferred Annuity Plan (ERISA) ......... .................................................... 28
VI. FEE SCHEDULE
6.01 Maintenance Fee................................................................................... 31
6.02 Surrender Fee....................................................................................... 31
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I. GENERAL DEFINITIONS
lOl Annuitant - A person on whose life an An-
nuity has been effected under this Contract.
1.02. Annuity - Payment of an income:
(a) For the life of one or two persons;
(b) For a stated period; or
(c) For some combination of (a) and (b).
l03. Fixed Account - An accumulation option
with a guaranteed minimum interest rate.
JEtna may credit a higher rate which is not
guaranteed.
1.04. Fixed Annuity - An Annuity with payments
which do not vary in amount.
1.05. Fund(s) - The open-end registered man-
agement investment companies (mutual
funds) made available by JEtna under this
Contract.
1.06. General Account - The Account holding the
assets of A:tna. other than those assets held
in the Separate Account.
1.07. Guaranteed Accumulation Account - An
accumulation option which guarantees a stip-
ulated rate of interest for a specified period of
time.
1.08. Participant - A person who participates in
the Plan named on the Specifications page of
this Contract.
l09. Plan - The Plan named on the Specifications
page. The Plan is not a part of the Contract.
A:tna is not bound by the terms of the Plan.
1.10. Purchase Payments - Payments made to
A:tna.
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1.11. Separate Account - An account set up by
A:tna under the Connecticut Insurance Laws
which purchase shares of the Fund(s).
l12. Valuation Period (Period) - The period of
time from the end of one business day on the
New York Stock Exchange to the end of the
next business day.
1.13. Variable Annuity - An Annuity with pay-
ments which vary with the net investment re-
sults of a Separate Account.
5
II. GENERAL PROVISIONS
2.01. Change of Contract: Only an authorized of-
ficer of A:tna may change the terms of this
Contract. fEtna will notify the Contract Holder
in writing at least 30 days before t~e effective
date of any change. Any change will not affect
the amount or terms of any Annuity which be-
gins before the change.
Any change that affects the following provi-
sions of this Contract will not apply to any in-
dividual participating under this Contract
before the effective date of the change:
(a) Net Purchase Payment(s)
(b) Guaranteed GA Account Interest Rate
(c) Guaranteed Interest Rate - Fixed Ac-
count
(d) Net Return Factor(s) - Separate Ac-
count
(e) Current Value
(f) Surrender Value
(g) Fund(s) Annuity Unit Value - Separate
Account.
Any change that affects the Annuity Options
and the tables for the Options can only be
made:
(1) No earlier than 12 months after the Effec-
tive Date of this Contract; and
(2) No earlier than 12 months after the effec-
tive date of any such prior change.
New Participants covered under this Contract
on or after the effective date of any change will
be subject to the change. If the Contract
Holder does not agree to any change under
this provision, no new Participants will be cov-
ered under this Contract. fEtna will continue
to accept Purchase Payments for the Partici-
pants covered under this Contract before the
change. This Contract may also be changed as
required by federal or state law.
3-CDA-HF
2.02. Change of Fund(s): fEtna, or the Separate
Account, may:
(a) Change the Fund(s) which may be in-
vested in by the Separate Account; and
(b) Replace the shares of any Fund(s) held in
the Separate Account with shares of any
other Fund(s).
Changes must be:
(1) Approved by a majority vote of persons
having an interest in the Separate Ac-
count and the Fund(s);
(2) Deemed necessary by fEtna under the
Investment Company Act of 1940; or
(3) Deemed necessary by fEtna to accom-
plish the purpose of the Separate Ac-
count.
A:tna will notify the Contract Holder of any
change.
2.03. Non-Participating Contract: The Contract
Holder, Participants, or beneficiaries will not
have a right to share in the earnings of fEtna.
2.04. Payments: IEtna will make Annuity payments
as and when due. fEtna will make other pay-
ments within 7 days of receipt at its Home Of-
fice of a written claim for payment which is in
good order, except as provided in 3.16.
2.05. State Laws: This Contract complies with the
laws of the state in which it is delivered. Any
cash, death, or AnmHty payments are equal to
or greater than the minimum required by such
laws. Annuity tables for legal reserve valuation
shall be as required by state law. Such tables
may be different from Annuity tables used to
determine Annuity payments.
2.06. Control of Contract: See Part V.
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2.07. Designation of Beneficiary: See Part V. The
beneficiary may be changed at any time.
2.08. Misstatements and Adjustments: If IEtna
finds the age of any payee to be misstated, the
correct facts will be used to adjust payments.
2.09. Incontestability: IEtna cannot cancel this
Contract because of any error of fact on the
application.
2.10. Grace Period: This Contract will remain in ef-
fect even if Purchase Payments are not
continued.
2.11. Individual Certificates: IEtna shall issue cer-
tificates to the Contract Holder or Participants
as required by the state in which this Contract
is delivered. The certificate will summarize
certain provisions of the Contract. CertifICates
are for information only and are not a part of the
Contract.
G-CDA-HF
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III. PURCHASE PAYMENT, CURRENT
VALUE, AND SURRENDER PROVISIONS
3.01. Net Purchase Payment(s): The actual Pur-
chase Payment less any premium tax. As a
rule, .tEtna will deduct the premium tax when
Annuity benefits are purchased (see Part IV).
If )Etna determines that it must pay a premium
tax when Purchase Payments are received or
at any other time, it will deduct the tax at that
time.
The Net Purchase Payment(s) will be credited
among:
(a) The Fixed Account;
(b) The Guaranteed Accumulation Account;
and
(c) The Fund(s) in which the Separate Ac-
count invests.
fEtna must be told the percentage of the Net
Purchase Payment(s) to be applied to each in-
vestment above.
During any calendar year, A:tna may be told to
change the investment mix four times. If addi-
tional changes are allowed, each may be sub-
ject to a fee of up to $10.
3.02. Individual Accounts: See Part V.
3.03. Guaranteed Accumulation Account (GA
Account): An accumulation option which
guarantees a stipulated rate of interest for a
specified period of time (see (c) below).
Amounts withdrawn before the end of the
Guaranteed Term may be subject to a Market
Value Adjustment (see (f) below).
(a) Guaranteed Deposit Period (Deposit Pe-
riod) - The period of time, usually a cal-
endar month during which Net Purchase
Payment(s) are accepted in the GA Ac-
count for a Guaranteed Term.
(b) Guaranteed Term (Term) - A period of
time, including the Deposit Period, for
which interest rates are guaranteed on the
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Net Purchase Payment made to the GA
Account. The Term may vary for each
Purchase Payment and will be from ap-
proximately 1 to 5 years from the date the
Deposit Period ends.
(c) Guaranteed GA Account Interest Rates
(Guaranteed Rates) - An interest rate
will be declared at the start of a Deposit
Period and guaranteed by A:tna for a
Term; this interest rate will never be less
than 4%. ..LEtna will add interest daily.
fEtna may declare higher interim Guar-
anteed Rates for:
(1) The Deposit Period and 12 months
following the close of a Deposit Pe-
riod; and
(2) Any subsequent 12-month period
until the end of the Term. The last pe-
riod of the Term may be from 10-12
months.
(d) Withdrawals - Amounts withdrawn from
the GA Account before the end of the
Term may be subject to a Market Value
Adjustment (see (f) below). Withdrawals
will be made from the Term with the old-
est Deposit Period. During the Deposit
Period and the 90 days following the close
of the Deposit Period, any amounts ap-
plied to the GA Account during that De-
posit Period may not be withdrawn unless
due to:
(1) A surrender; or
(2) To pay a premium for an Annuity Op-
tion.
(e) Reinvestment - At least 18 days before
the end of a Term, the Contract Holder will
be mailed a notice of the next available
Guaranteed Rates and Term. Amounts
may be withdrawn from the ending Term
on its final day without Market Value Ad-
justment. fEtna must receive written no-
tice of such election at its Home Office at
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least three (3) business days before the
end of the Term. Otherwise, amounts in
the ending Term will be. added to the new
Term and will be subject to the new Guar-
anteed Rates. If this Contract is issued
under a Tax Deferred Annuity Plan (see
Specifications page), the above notice will
be sent to the Participant(s).
(f) Market Value Adjustment - There will be
a Market Value Adjustment for a with-
drawal from the GA Account before the
end of a Term when due to:
(1) A transfer;
(2) A surrender; or
(3) A payment of an Annuity premium for
Annuity Option 2.
The amount of the withdrawal will be adjusted
to a market value amount as described below.
The market value amount will be equal to the
amount withdrawn multiplied by the following
ratio:
----L-.
(1 + i) 365
X
(1 + j)365
Where:
. i is the Deposit Period Yield;
. j is the Current Yield; and
. x is the number of days from the Wednes-
day of the week of withdrawal to the last
day of the Term.
The Deposit Period Yield will be determined as
follows:
. At the close of the last business day of
each week of the Deposit Period, a yield
will be computed as the average of the
yields on that day of U.S. Treasury Notes
G-CDA-HF
which mature in the last quarter of the
Term.
. The Deposit Period Yield is then the av-
erage of those yields for the Deposit Pe-
riod. If withdrawal is made prior to the
close of the Deposit Period, it is the aver-
age of those yields on each week preced-
ing withdrawal.
The Current Yield is the average of the yields
on the last business day of the week preced-
ing withdrawal on the same U.S. Treasury
Notes included in the Deposit Period Yield.
In the event that no U.S. Treasury Notes exist
which mature in the last quarter of the Term,
JEtna reserves the right to use the next avail-
able U.S. Treasury Notes that mature in a fol-
lowing quarter.
There will be no Market Value Adjustment for
withdrawals made to:
. Satisfy the terms of the Sum Payable at
Death provision; or
. Pay a premium for Annuity Options 3 or 4.
JEtna may make any change that affects the
Market Value Adjustment with at least 30 days
advance written notice to the Contract Holder.
Any such change shall become effective for
any new Term and for any present or future
Participant.
3.04. Guaranteed Interest Rate - Fixed Ac-
count: On any Net Purchase Payment(s) made
to the Fixed Account, JEtna will add interest
daily at any annual rate no less than 4%. ..4:tna
may add interest daily at any higher rate deter-
mined by its Board of Directors.
3.05. Experience Credits: ..4:tna may apply Expe-
rience Credits under this Contract. Any such
Credit will be computed as decided by..4:tna.
9
3.06. Maintenance Fee: See Part V.
3.07. Fund(s) Record Units - Separate Ac-
count: The portion of the Net Purchase Pay-
ment(s) applied to the Separate Account will
determine the number of Fund(s) Record Units.
This number is equal to the Net Purchase Pay-
ment applied to the Fund divided by the Fund
Record Unit Value (see 3.09) for the Valuation
Period in which the Purchase Payment is re-
ceived in good order.
3.08. Net Return Factor(s) - Separate Account:
The Net Return Factors are used to compute
all Separate Account values and payments for
any Fund.
The Net Return Factor for each Fund is equal
to 1.0000000 plus the Net Return Rate.
The Net Return Rate is equal to:
(a) The value of the shares of the Fund held
by the Separate Account at the end of a
Valuation Period; minus
(b) The value of the shares of the Fund held
by the Separate Account at the start of the
Valuation Period; plus or minus
(c) Taxes (or reserves for taxes) on the Sep-
arate Account (if any); divided by
(d) The total value of the Fund Record Units
and Fund Annuity Units of the Separate
Account (see 3.09 and 4.05) at the start
of the Valuation Period; minus
(e) A daily actuarial charge at an annual rate
of 1.25% for Annuity mortality and ex-
pense risks and profit and a daily admin-
istrative charge which will not exceed
.25% on an annual basis.
A Net Return Rate may be more or less than O.
G-CDA-HF
The value of a share of the Fund is equal to the
net assets of the Fund divided by the number
of shares outstanding.
The administrative charge may be changed
annually except for amounts which have been
used to purchase an Annuity. This charge will
not exceed .25%.
3.09. Fund(s) Record Unit Value - Separate
Account: A Fund(s) Record Unit Value is com-
puted by multiplying the Net Return Factor for
the current Valuation Period by the Fund(s)
Record Unit Value for the previous Period. The
dollar value of a Fund(s) Record Unit, Separate
Account assets, and Variable Annuity pay-
ments may go up or down due to investment
gain or loss.
3.10. Current Value: The Current Value (See Part
V) is equal to:
(a) Any amounts in the Fixed Account, in-
cluding Fixed Account interest added by
JEtna; plus
(b) Any amounts in the GA Account, includ-
ing GA Account interest added by JEtna;
plus
(c) The sum of any Separate Account Re-
cord Unit value(s); plus
(d) Any amount due to Experience Credits;
less
(e) Any Maintenance Fee(s) due.
Current Value does not include amounts used
to purchase an Annuity.
3.11. Transfer of Current Value from the Funds
or GA Account: Before an Annuity Option is
elected, all or any portion of the Current Value
may be transferred from any Fund to any other
10
Fund, to the Fixed Account, or to the GA Ac-
count's current Deposit Period. Any portion of
the Current Value in the GA Account may be
transferred to any Fund or to the Fixed Ac-
count. Transfers from the GA Account are
subject to the Withdrawal and Market Value
Adjustment provisions. (See 3.03)
Four transfers of Current Value (excluding
transfers from the GA Account at the end of a
Guaranteed Term) can be made during a cal-
endar year period. If additional transfers are
allowed, each may be subject to a fee of up to
$10.
3.12. Transfer of Current Value from the Fixed
Account: 10% of the Current Value held in the
Fixed Account may be transferred to any
Fund(s) or to the GA Account's current De-
posit Period. Such transfer will be:
(a) Without charge;
(b) Allowed once per calendar year; and
(c) Not allowed under an Annuity Option.
fEtna may, on a temporary basis, allow any
larger percent to be transferred.
The Current Value of the Fixed Account, as
used above, is the value when the request is
received at the Home Office of fEtna.
3.13. Notice to the Contract Holder: fEtnawillno-
tify the Contract Holder each year of:
(a) The Value of any amounts held in:
(1) The Fixed Account;
(2) The GA Account; and
(3) The Fund(s) for the Separate Ac-
count; and
(b) The number of any Fund(s) Record Units;
and
(c) The Fund(s) Record Unit Value(s).
G-CDA-HF
Such number or values will be as of a date no
more than 60 days before the date of the no-
tice.
If this Contract is issued for a Tax Deferred An-
nuity Plan, the above notice will be sent to each
Participant.
3.14. Sum Payable at Death (Before Annuity
Payments Start): See Part V.
3.15. Surrender Value: See Part V.
3.16. Payment of Surrender Value: Under certain
emergency conditions, fEtna may defer pay-
ment:
(a) For a period of up to 6 months (unless not
allowed by state law); or
(b) As provided by federal law.
JEtna may pay any Fixed Account Surrender
Value with interest in equal payments over a
period not to exceed 60 months when the
amounts held in the Fixed Account under this
Contract exceed $500,000. This will apply only
if the sum of the amounts surrendered within
the past 12 months exceeds 20% of such
Fixed Account amount.
Interest, as used above, will not be more than
two percentage points below any rate deter-
mined prospectively by the Board of Directors
for this class of Contract. In no event, will the
interest rate be less than 4%.
3.17. Reinstatement: All or a portion of the pro-
ceeds of a full surrender of this Contract may
be reinvested within 30 days after the surren-
der if allowed by law. Any Maintenance Fee and
Surrender Fee charged at the time of surren-
der on the amount being reinvested will be in-
cluded in the reinstatement. Any Market Value
Adjustment deducted from GA Account sur-
renders will not be included in the reinstate-
11
ment. Amounts will be reinstated among the
Fixed Account, GA Account, and Separate
Account in the same proportion as they were
at the time of surrender. Any amounts rein-
stated to the GA Account will be credited to the
current Deposit Period. The number of Re-
cord Units reinstated will be based on the Re-
cord Unit Value(s) next computed after receipt
at fEtna's Home Office of the reinstatement
request and the amount to be reinvested.
Any Maintenance Fee which falls due after the
surrender and before the reinstatement will be
deducted from the amount reinstated.
Reinstatement is permitted only once.
G-CDA-HF
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IV. ANNUITY PROVISION.
4.0l Choices to be Made: An Annuity Option may
be elected by telling .tEtna to pay all or any
portion of the Current Value (minus any pre-
mium tax) as a premium for an Annuity under
Option 2, 3, or 4 (see 4.06). The first Annuity
payment must generally be made no later than
the first day of the month following the Annui-
tant's 75th birthday. .tEtna may be told to make
the first Annuity payment during any prior
month.
When an Option is chosen, .tEtna must also be
told if payments are to be made other than
monthly and to pay:
(a) A Fixed Annuity using the General Ac-
count;
(b) A Variable Annuity using any of the
Fund(s) made available by .tEtna for An-
nuity purposes; or
(c) A combination of (a) and (b).
If a Fixed Annuity is chosen, .tEtna will add in-
terest daily at an annual rate no less than 3.5%.
JEtna may add interest daily at any higher rate.
If a Variable Annuity is chosen, an Assumed
Annual Net Return Rate of 5% may be chosen.
If not chosen, fEtna will use an Assumed An-
nual Net Return Rate of 3.5%.
4.02. Terms of Annuity Options:
(a) When payments start, the age of the An-
nuitant plus the number of years for which
payments are guaranteed must not ex-
ceed 95.
(b) The present value of the expected pay-
ments to the Annuitant when payments
start shall be more than 50% of the pre-
sent value of the total expected pay-
ments to be made; this restriction does
not apply if Option 4 is chosen and the
second Annuitant is the spouse of the
Annuitant.
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(c) No choice of any Annuity Option may be
made if the first payment would be less
than $20 or if the total payments in a year
would be less than $100.
(d) If a Fixed Annuity under Option 2, 3or4 is
chosen and a larger payment would re-
sult from applying the Surrender Value to
a current .tEtna single premium immedi-
ate Annuity, .tEtna will make the larger
payment.
(e) Age, where used in the following tables,
means age on the birthday closest to the
date of the first payment.
The Annuity rates for Options 3 and 4 are
based on mortality from 1983 Table a. The
Annuity rates do not differ by sex.
(f) Assumed Annual Net Return Rate is the
interest rate used to determine the
amount of the first Annuity payment un-
der a Variable Annuity. The Separate Ac-
count must earn this rate plus enough to
cover the mortality and expense risk and
administrative fee charges if future Vari-
able Annuity payments are to remain level.
4.03. Death of Annuitant/Beneficiary: When an
Annuitant dies under Options 2 and 3, the pre-
sent value of any remaining guaranteed pay-
ments will be paid in one sum to the beneficiary,
or upon election by the beneficiary, any re-
maining payments will continue to the benefi-
ciary. If no beneficiary exists, the present value
of any remaining guaranteed payments will be
paid in one sum to the estate of the Annuitant.
If a beneficiary dies while under Option 1 or
while receiving Annuity payments, the present
value of any remaining payments will be paid
in one sum to the estate of the beneficiary. The
interest rate used to determine the first pay-
ment will be used to calculate the present
value.
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4.04. Fund(s) Annuity Units - Separate Ac-
count: The number of Fund(s) Annuity Units is
based on the amount of the first Variable An-
nuity payment which is equal to:
(a) The portion of the Current Value (minus
any premium tax) applied to pay a Vari-
able Annuity; divided by
(b) 1,000; multiplied by
(c) The payment rate for the Option chosen.
Such amount, or portion, of the Variable Pay-
ment will be divided by the appropriate Fund(s)
Annuity Unit Value (see 4.05) on the tenth Val-
uation Period before the due date of the first
payment to determine the number of each
Fund Annuity Units. The number of each Fund
Annuity Units remains fixed. Each future pay-
ment is equal to the sum of the products of
each Fund Annuity Unit Value multiplied by the
appropriate number of Units. The Fund Annu-
ity Unit Value on the tenth Valuation Period
prior to the due date of the payment is used.
4.05. Fund(s) Annuity Unit Value - Separate
Account: For any Valuation Period, a Fund(s)
Annuity Unit Value is equal to:
(a) The Value for the previous Period; multi-
plied by
(b) The Net Return Factor(s)(see3.08)forthe
Period; multiplied by
(c) A factor to reflect the Assumed Annual
Net Return Rate.
The factor for 3.5% per year is .9999058; for
5% per year it is .9998663.
The dollar value of a Fund(s) Annuity Unit Val-
ues and payments may go up or down due to
investment gain or loss.
G-CDA-HF
If Variable Annuity payments are not to de-
crease, JEtna must earn a gross return on the
assets of the Separate Account of:
. 4.75% on an annual basis plus an annual
return of up to .25% needed to offset the
administrative charge set at the time An-
nuity payments commence if an As-
sumed Annual Net Return Rate of 3.5% is
chosen; or
. 6.25% on an annual basis plus an annual
return of up to .25% needed to offset the
administrative charge set at the time An-
nuity payments commence if an As-
sumed Annual Net Return Rate of 5% is
chosen.
Payments shall not be changed due to
changes in the mortality or expense results or
administrative charges.
4.06. Annuity Options:
Option 1 - Payment of Interest on Sum Left
with JEtna - This Option may be used only
by the beneficiary when the Participant dies
before JEtna has started paying an Annuity. A
portion or all of the sum paid upon death may
be held under this Option and will be held in the
General Account of JEtna at interest (see
4.01). The beneficiary may later tell JEtna to:
(a) Pay a portion or all of the sum held by
JEtna; or
(b) Apply a portion or all of the sum held by
JEtna to any Annuity Option below.
Option 2 - Payments for a Stated Period of
Time - An Annuity will be paid for the number
of years chosen. The number of years must be
at least 3 and not more than 30. This Option
can only be elected on a fixed basis.
14
Option 3 - Ufe Income - An Annuity will be
paid for the life of the Annuitant. If also chosen,
IEtna will guarantee payments for 60, 120,
180, or 240 months.
Option 4 - Ufe Income for Two Payees - An
Annuity will be paid during the lives of the An-
nuitant and a second Annuitant. At the death
of either, payments will continue to the survi-
vor. When this Option is chosen, a choice must
be made of:
(a) 100% of the payment to continue to the
survivor;
(b) 662h% of the payment to continue to the
survivor;
(c) 50% of the payment to continue to the
survivor; or
(d) Payments for a minimum of 120 months
with 100% of the payment to continue to
the survivor.
Other Options - IEtna may make other op-
tions available as allowed by the laws of the
state in which this Contract is delivered.
G-CDA-HF
15
16
G-CDA-HF
Rates for a Variable Annuity with Assumed Net Return Rate of 5%
Years Years Years
of Pay- Amount of of pay- Amount of of Pay- Amount of
ments Payments ments Payments ments Payments
-
3 $29.80 13 $8.64 22 $6.17
4 22.89 14 8.20 23 6.02
5 18.74 15 7.82 24 5.88
6 15.99 16 7.49 25 5.76
7 14.02 17 7.20 26 5.65
8 12.56 18 6.94 27 5.54
9 11 .42 19 6.71 28 5.45
10 10.51 20 6.51 29 5.36
11 9.77 21 6.33 30 5.28
12 9.16
OPTION 2
PAYMENTS FOR A STATED PERIOD OF TIME
AMOUNT OF FIRST MONTHLY PAYMENT FOR EACH $1,000
AFTER DEDUCTION OF ANY CHARGE FOR PREMIUM TAXES
Rates for a Fixed Annuity with Guaranteed Interest Rate of 3.5% and
Rates for a Variable Annuity with Assumed Net Return Rate of 3.5%
Years Years Years
of Pay- Amount of of Pay- Amount of of Pay- Amount of
ments Payments ments Payments ments Payments
-
3 $29.19 13 $7.94 22 $5.39
4 22.27 14 7.49 23 5.24
5 18.12 15 7.10 24 5.09
6 15.35 16 6.76 25 4.96
7 13.38 17 6.47 26 4.84
8 11.90 18 6.20 27 4.73
9 10.75 19 5.97 28 4.63
10 9.83 20 5.75 29 4.53
11 9.09 21 5.56 30 4.45
12 8.46
L~
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pa~ndwo~ aq II!M pue ~sanbaJ uo pap!^oJd aq 111M UM04S ~ou sa6e JOl a~eH
Z9'S Bv'9 B~'L BO'B S~'B SL
6S'S 6~'9 OZ'L OB'L ZO'B vL
SS'S 0~'9 ZO'L ~9'L ~L'L ~L
Zg'S ocr 9 PS'S L"G'L €P'L ZL
8~" S O~'9 99'9 vO'L LrL ~L
~V'S 00'9 6v'9 ~B'9 G6'9 OL
B~'9 06'9 ~~'9 09'9 OL'9 69
~~'S 6L'9 L~'9 ~v'9 6P'S B9
LZ'S 69'S ZO'9 ZZ'9 6Z'9 L9
~Z'S BS'S LB'S SO'9 ~ ~'9 99
S~'S Bv'S ~LS 6S'S v6'9 S9
BO'S B~'S 09'S ~LS BLS v9
ZO'S BZ'S Lv'S 69'S €;9'S ~9
S6'v 6rs S€;'S SP'S 6P'9 Z9
BS'v 60'S VZ'S €~'S 9~'S ~9
ZB'v OO'S ~~'S ~Z'S ~Z'S 09
SLv Z6'V ~O'S O~'S Z~'S 69
69'v ~B'v ~6'v 66'v ~o'g BS
Z9'V SLv vS'v 6S'v ~6'v LS
9S'v L9'v SLv OS'V ~S'V 9S
OS' V 09'v L9'v ~Lv ZLv S9
vv'v ~S'V 6S'v ~9'v v9'v VS
B~'v 9v'v ZS'v SS'V 9S'v ~9
Z~'v Ov'v Sv'v Lv'v Bv'v ZS
LZ'v ~~'v B~'v Ov'v ~v'v ~S
ZZ'V$ LZ'v$ ~~'v$ v~'v$ v~'v$ OS
Ot~ 09~ OU 09 9uON luel,nuU'l
10 96'1
S41UOW jO pO!Jad palelS e JOj paalueJen~ Sluaw,(ed
%9'€; lO a~e8 UJn}a8 ~aN pawnssv 4~!M ^~!nUUV alqepeA e JOl Sa~eH
pue %9'€; lO a~e8 ~SaJa~UI paa~UeJen9 4~!M ^~!nUUV pax!.:I e JOl sa~eH
S3XV.lWnIW3};td };to.:l 3~};tVH::> ANV =10 NOI.l::>n030 1::13.1=1"
OOO'~$ H::>V3 1::10=1 .1N3WAVd A1H.1NOW .iSI::II=I .:10 .1NnOWV
3WO:JNI 3:Ul
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18
G-CDA-HF
Rate for ages not shown will be provided on request and will be computed
on a basis consistent with the rates in the above tables.
OPTION 3
LIFE INCOME
AMOUNT OF FIRST MONTHLY PAYMENT FOR EACH $1,000
AFTER DEDUCTION OF ANY CHARGE FOR PREMIUM TAXES
Rates for a Variable Annuity with Assumed Net Return Rate of 5.0%
Payments Guaranteed for a Stated Period of Months
Age of
Annuitant None 60 120 180 240
- - - - --
50 $5.26 $5.25 $5.22 $5.17 $5.11
51 5.33 5.32 5.28 5.23 5.15
52 5.40 5.38 5.34 5.29 5.20
53 5.47 5.45 5.41 5.35 5.26
54 5.54 5.53 5.48 5.41 5.31
55 5.63 5.61 5.56 5.47 5,36
56 5.71 5.69 5.63 5.54 5.42
57 5.80 5.78 5.72 5.61 5.47
58 5.90 5.88 5.81 5.69 5.53
59 6.01 5.98 5.90 5.77 5.59
60 6.12 6.09 6.00 5.85 5.65
61 6.24 6.21 6.10 5.93 5.71
62 6.37 6.33 6.21 6.02 5.77
63 6.51 6.46 6.33 6.11 5.83
64 6.66 6.60 6.45 6.20 5.89
65 6.82 6.75 6.57 6.30 5.95
66 6.99 6.91 6,71 6.39 6,01
67 7.17 7.08 6.85 6.49 6.06
68 7.36 7.27 6.99 6.59 6.12
69 7.57 7.46 7,15 6.69 6.17
70 7,80 7.67 7.30 6.78 6.21
71 8.05 7.89 7.47 6.88 6.25
72 8,31 8.13 7.64 6.97 6.29
73 8,59 8,38 7,81 7.06 6.33
74 8.90 8.64 7.99 7.15 6.36
75 9.23 8.93 8.16 7.23 6.38
6~
~H-Ya8-E>
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817'6 vS'S 9S'L 66'9 ~8'9 6L"S 68'S SO'S SS'v OS
9~'S 9S'L SV'L LL"9 Ol'9 lL"S S8'9 90'9 vS'v 9L
9~'L 66'9 LL'9 6v'9 VO'9 89'S 08'9 VO'S lS'v OL
68'9 ~8'9 Ol'9 vO'9 8S'9 lS'S vl'9 00'9 OS'v S9
8S'9 6L'9 lL'S 89'S lS'S L8'S S~'S S6'v LL"v 09
~v'9 68'9 98'9 089 vl'S 9~'9 VO'S SS'v 8L"v SS
0~'9 SO'9 90'9 vO'S 00'9 S6'V SS'v OS'v S9'V 09
9S'V $ 9S'v$ VS'V$ lS'v$ OS'v$ LL"v$ 8L"v$ S9'v$ 89'17$ 917
S8 08 SL OL S9 09 SS OS St JUBJ!nuuy
JO
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IUBllnuuv puo:>as JO a6"
%9 ~o a~eH u.m~aH ~aN pawnssy In!M ^~!nuuy alqepeA e JOl sa~eH
90'0~ 89'S v8'L ~8'9 89'9 96'17 ~9'v S~'v l6'8 9S
89'S vO'S vO'L L~'9 9v'9 l6'v 09'17 L~'v l6'8 OS
v8'L vO'L 179'9 96'9 S8'S 9S'v LV'v 9rv ~6'8 9L
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8S'9 917'9 98'9 6~'9 66'v 99'17 98'v 60'17 LS'8 99
96'17 l6'v 9S'v SL'v 99'17 ~9'v Ll'v vO'v vS'8 09
~9'v 09'v Lv'v lV'v 98'17 Ll'P 9~'P L6'8 ~S'8 99
S~'P L~'v S~'p 8~'v 60'17 vO'p L6'8 6S'8 9L"8 09
l6'8 $ l6'8$ ~6'8$ 06'8$ LS'8$ PS'8$ ~S'8$ 9L'8$ 69'8$ 9P
S8 08 SL OL S9 09 SS OS St JUBJ!nuuy
JO
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pue %9'8 ~o a~eH ~saJa~ul paa~ueJen8 4~!M ^~!nuuv pax!~ e JOl sa~eH
S3X"1 WmW31:1d 1:10:1 3~I:I"H:> AN" :10 N011:>n030 1:131:1"
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20
G-CDA-HF
Rates for a Variable Annuity with Assumed Net Return Rate of 5%
Age of Second Annuitant
Age
of
Annuitant 45 50 55 60 65 70 75 80 85
- - - - -
45 $4.87 $4.99 $5.12 $5.27 $5.44 $5.64 $5.86 $ 6.09 $ 6.30
50 4.99 5.12 5.26 5.43 5.63 5.85 6.09 6.33 6.57
55 5.12 5.26 5.44 5.63 5.85 6.11 6.38 6.65 6.92
60 5.27 5.43 5.63 5.87 6.14 6.44 6.75 7.07 7,38
65 5.44 5.63 5.85 6.14 6.49 6.84 7.23 7.62 8.00
70 5.64 5.85 6.11 6.44 6.84 7.35 7.84 8.34 8.83
75 5.86 6.09 6.38 6.75 7.23 7.84 8.60 9.28 9.93
80 6.09 6,33 6.65 7.07 7.62 8.34 9.28 10.42 11.35
85 6.30 6.57 6.92 7.38 8.00 8,83 9.93 11.35 13.04
Rates for a Fixed Annuity with Guaranteed Interest Rate of 3.5% and
Rates for a Variable Annuity with Assumed Net Return Rate of 3.5%
Age of Second Annuitant
Age
of
Annuitant 45 50 55 60 65 70 75 80 85
- - - - -
45 $3.94 $4.05 $4.18 $4.32 $4.48 $4.66 $4.84 $ 5.02 $ 5.19
50 4.05 4.20 4.35 4.51 4.69 4,89 5.09 5.30 5.49
55 4.18 4.35 4.54 4.73 4.95 5.18 5.42 5.65 5.87
60 4.32 4.51 4.73 4.99 5.25 5.53 5.82 6.11 6.37
65 4.48 4.69 4.95 5.25 5.61 5.97 6.33 6.69 7.02
70 4.66 4.89 5.18 5.53 5.97 6.49 6.96 7.43 7.88
75 4.84 5.09 5.42 5.82 6.33 6.96 7.73 8.39 9.02
80 5.02 5.30 5.65 6.11 6.69 7.43 8.39 9.54 10.46
85 5.19 5.49 5.87 6.37 7.02 7.88 9.02 1 0.46 12.15
AMOUNT OF FIRST MONTHLY PAYMENT FOR EACH $1,000
AFTER DEDUCTION OF ANY CHARGE FOR PREMIUM TAXES
OPTION 4
LIFE INCOME FOR TWO PAYEES
JOINT AND LAST SURVIVOR ANNUITY
662/3% TO THE SURVIVOR
NO MINIMUM PERIOD
~Z
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- -
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22
G-CDA-HF
Rates for a Variable Annuity with Assumed Net Return Rate of 5%
Age of Second Annuitant
Age
of
Annuitant 45 50 55 60 65 70 75 80 85
- - - -
45 $4,63 $4,68 $4.73 $4.77 $4.80 $4.82 $4.84 $4.85 $4.85
50 4.68 4.80 4.88 4.94 4.99 5.03 5.06 5.07 5.08
55 4.73 4.88 5.04 5.14 5.23 5.29 5.34 5.37 5.38
60 4.77 4.94 5.14 5.37 5.51 5.62 5.70 5.75 5.78
65 4.80 . 4.99 5.23 5,51 5.82 6.00 6.15 6,24 6.30
70 4.82 5.03 5.29 5.62 6.00 6.44 6.68 6.86 6.96
75 4.84 5.06 5.34 5.70 6.15 6.68 7.27 7.57 7.76
80 4.85 5.07 5.37 5.75 6.24 6.86 7.57 8.26 8.58
85 4,85 5.08 5.38 5.78 6,30 6.96 7.76 8.58 9.23
Rates for a Fixed Annuity with Guaranteed Interest Rate of 3.5% and
Rates for a Variable Annuity with Assumed Net Return Rate of 3.5%
Age of Second Annuitant
Age
of
Annuitant 45 50 55 60 65 70 75 80 85
- -
45 $3.69 $3.75 $3.80 $3.84 $3.87 $3.89 $3,91 $3.91 $3.92
50 3.75 3.89 3,97 4.04 4.09 4.13 4.15 4.16 4.17
55 3.80 3.97 4.15 4.26 4.35 4.41 4.46 4.48 4.49
60 3,84 4.04 4.26 4.50 4.65 4,76 4.84 4.89 4.91
65 3.87 4.09 4.35 4.65 4.98 5.17 5.31 5.41 5.46
70 3.89 4.13 4.41 4.76 5.17 5.62 5.87 6.05 6.15
75 3.91 4.15 4.46 4.84 5.31 5.87 6.48 6.79 6.98
80 3.91 4.16 4.48 4.89 5.41 6.05 6.79 7.50 7.83
85 3,92 4.17 4.49 4.91 5.46 6.15 6,98 7.83 8.50
AMOUNT OF FIRST MONTHLY PAYMENT FOR EACH $1,000
AFTER DEDUCTION OF ANY CHARGE FOR PREMIUM TAXES
OPTION 4
LIFE INCOME FOR TWO PAYEES
JOINT AND LAST SURVIVOR ANNUITY
100% TO THE SURVIVOR
120 MONTHS MINIMUM PERIOD
JOISIAOHd lVI:J3dS 'A
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