OWNER MUST COMPLETE AND SUBMIT APPROPRIATE TAXPAYER IDENTIFICATION NUMBER AND CERTIFICATION OR W 8 (Foreign Individual or Entity) WITH REQUEST. SEE BELOW FOR INFORMATION ON WHICH FORM TO COMPLETE REQUEST FOR TAXPAYER IDENTIFICATION NUMBER AND CERTIFICATION OWNER IS: An individual who is a U.S. Citizen or U.S. resident alien A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States An estate (other than a foreign estate), or A domestic trust (as defined in Regulations section 301.7701 7) Other Important Information For U.S. Citizens If you are a U.S. Citizen and reside outside of the United States, you may not elect out of Federal Withholding. We are required to withhold at least 10% federal withholding on the taxable income of any distribution. W 8BEN Certificate of Foreign Status of Beneficial Owner for US Tax Withholding and Reporting owner is: An individual that is not a U.S. citizen or U.S. resident alien and is not required to complete W 8BEN E (for an entity); W 8ECI, 8233, or W 8IMY The Taxpayer Identification Number and Certification has been included with this form request. Taxpayer Identification Number and Certification form and W 8BEN are also available on our forms site at www.myaccount.protective.com. For any other applicable forms go to www.irs.gov. Consult your tax professional if neither of these situations pertain to you.
Life and Annuity Division Protective Life Insurance Company 1 West Coast Life Insurance Company 1 Protective Life and Annuity Insurance Company RMD Withdrawal Service Form Post Office Box 1928 / Birmingham, AL 35201-1928 For Variable Annuity Contracts Toll Free: 800-456-6330 / Fax: 205-268-6479 Owner s Name: Contract Number: PART 1 Withdrawal Request (Choose one) Please send to me now only the amount to satisfy my Required Minimum Distribution (RMD). I wish to take an amount in addition to my RMD amount. The total amount I wish to take now is $ (RMD amount plus additional amount.) Any amount taken in addition to the RMD amount may be subject to a surrender charge. For one time RMD please make check payable to: Owner (use address of record) Electronic Funds Transfer (EFT) enclose a copy of a voided check If we do not hear back from you we assume that you are satisfying RMD requirements elsewhere PART 2 Request to set up Automatic RMD Withdrawals Use this section to request RMDs to be calculated and distributed automatically each year. Check the appropriate box and enter the month and day you want RMDs to be distributed each year. Be sure to read the instructions in a c. Benefit Election Date has been set on my contract (Protective Income Manager/PIM rider is automatically set at contract issue). Please automatically distribute the RMD from my contract each year. I understand that the RMD will be processed each year on December 20 th or if this date falls on a weekend or holiday, the next business day. For contracts with a SecurePay rider and the benefit election date has not been set, or contracts without a rider, automatically send my distribution each year on (month) (day) for the month of January from 10 th 28 th ; for the months February December any day from the 4 th 28 th. If this date falls on a weekend or holiday, payment will be made the next business day. Complete the Federal Tax Withholding form to give us your withholding instructions. a. If, when we receive this form, the month and day chosen have already passed for this tax year, you will need to give us instructions for the RMD for this tax year in PART 1 above. Otherwise we will assume you have already fulfilled the current tax year s RMD for this contract and the auto RMD will begin next tax year. b. If, when we receive this form, the month and day chosen have not passed for this tax year, we will set the auto RMDs to begin with the current tax year unless you instruct us differently below. Begin auto RMDs next year. I have already satisfied the RMD for this tax year. Begin auto RMDs next year. Send amount to satisfy the RMD for this tax year immediately. c. If the current tax year is the first year you are required to take an RMD and you plan to delay taking the first required distribution until AFTER December 31 st, you will need to make arrangements for a one time RMD withdrawal between January 1 st and April 1 st to satisfy the first year RMD. Auto RMDs only satisfy the current tax year s required distribution. Continue to Page 2 to complete and sign for this request. 1 Not authorized in New York Page 1 of 2 LAD-RMD VBL R:03/18
PART 3 Mailing or Electronic Funds Instructions I wish to have a check mailed to the address of record. I wish to have my funds sent electronically to my bank (EFT): PLEASE ATTACH A VOIDED CHECK Routing Number: Account Number: Important notes for participants electing the Automated Required Distribution program: º If your variable contract has a living benefit rider and benefit election date has been set, automatic RMDs are only allowed on December 20 th. Once the auto RMD is processed, the remaining annual withdrawal amount will be reduced and your systematic withdrawal will be adjusted. If there is no annual withdrawal amount remaining, your systematic withdrawal will be rescheduled for the next payment date after your contract anniversary date. º For variable contracts, auto RMDs will be withdrawn pro-rata from investment allocations. º Remember, auto RMDs only satisfy the current tax year s required distribution. See c. above if you are delaying the first required distribution. º RMDs must be sent to your address of record or by electronic funds to your primary checking account. º Any distribution made in a year that a Required Minimum Distribution (RMD) applies is deemed an RMD is satisfied. On the day the RMD is scheduled to be withdrawn, only the amount needed to fulfill the RMD requirement will be withdrawn and sent. Spousal Beneficiary (optional): If your spouse is your SOLE beneficiary AND is MORE than 10 years YOUNGER than you, you may (but are not required to) have your RMD calculated using the Joint Life Expectancy table instead of using the Uniform Lifetime table. This may result in a lower payment and will be different than the amount stated in your letter. We encourage you to consult your tax advisor for information and guidance. I elect the Joint Life Expectancy table Spouse Beneficiary s Date of Birth PART 4 Notary: For your protection, Protective Life requires a Notary Signature for ALL first time electronic fund transfers (EFTs), new bank accounts, changes to your bank account on file, payments to a different address than on file or third party payees. If your request does not include a notarization, we will process your request as a check to the address of record. Notary Public Signature Date Title PART 5 Signature: NOTARY PUBLIC SEAL STAMP HERE: Owner s Signature Date Express Mail Request I wish to have my RMD sent express mail and understand the express charge will be taken from the net check amount. Page 2 of 2 LAD-RMD VBL R:03/18
Life and Annuity Division Protective Life Insurance Company 1 West Coast Life Insurance Company 1 Federal Tax Withholding on Non-Periodic Protective Life and Annuity Insurance Company Annuity Payments Post Office Box 1928 / Birmingham, AL 35201-1928 Not an "Eligible Rollover Distribution" Toll Free: 800-456-6330 / Fax: 205-268-6479 Owner's Name: Contract Number: NON-TAX QUALIFIED PLAN TAX QUALIFIED PLAN IRA / SEP TSA OTHER The taxable portion of the distribution due to occur on the above contract is subject to federal income tax withholding at a rate of 10%, unless you elect not to have any withholding apply. You may elect not to have withholding apply to your payment by checking the appropriate box, signing and dating this form, and returning it to us at the Home Office prior to the date the distribution is made to you. For systematic withdrawals, this withholding election will remain in effect until changed or revoked and will apply to any subsequent withdrawals you make as systematic distributions from this policy until you file a new withholding election form with us. For non-periodic withdrawals, this withholding election will not apply to any subsequent withdrawals you make from your policy and you will need to make a new election each time. Please note that you must provide us your correct Social Security or Tax Identification Number in order for you to elect out of withholding. If you do not respond by the date your distribution is scheduled to be made, 10% federal income tax and state income tax, where applicable, will be withheld from the taxable portion of the distribution and on all subsequent nonperiodic distributions made to you from this policy as systematic distributions until a new election is filed with us. If you elect not to have withholding apply to your distribution or if you do not have enough federal income tax withheld, you may be responsible for payment of estimated tax. You may incur penalties under the estimated tax rules if your withholding and estimated tax payments are not sufficient. WITHHOLDING ELECTION - Even if you elect not to have federal income tax withheld from your withdrawals, you are liable for payment of federal income tax on the taxable portion of each payment to you. You may also be subject to tax penalties under the estimated tax payment rules if your payments of estimated tax and withholding, if any, are not adequate. Please check one federal and one state withholding box below: Federal Withholding: *Do Not Withhold Withhold 10% Specify % or $ (must be at least 10% of taxable portion distributed) *For 403(b) and certain other qualified plans, the Company is required to withhold 20% federal income tax on the taxable amount of distributions that are not a direct rollover. State withholding may also be required. State Withholding: *Do Not Withhold **Specify % or $ *Some states require mandatory state income tax when federal income tax is withheld. For these states we will withhold based on the state requirements. **Some states do not allow state income tax withholding. We will withhold according to your instructions as allowed by the state. Owner's Signature Date Joint Owner's Signature Date Owner's SSN / Tax ID Number Joint Owner's SSN / Tax ID Number THIS ELECTION SUPERCEDES PREVIOUS ELECTIONS FOR PAYMENTS FROM THIS CONTRACT 1 Not authorized in New York. Page 1 of 1 LAD-1133 R:10/12
Taxpayer Identification Number and Certification Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Business name/disregarded entity name, if different from above Check appropriate box for federal tax classification; check only one of the following seven boxes: Exemptions (codes apply only to certain entitles, not individuals): Individual/sole proprietor or C Corporation S Corporation Partnership Trust/estate single-member LLC Exempt payee code (if any) Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) Note. For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner. Exemption from FATCA reporting code (if any) Other (Applies to accounts maintained outside the U.S.) Address (number, street, and apt, or suite no.) Requester s name and address (optional) City, State, and ZIP code List account number(s) here (optional) Part I Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on the Name line to avoid backup withholding. For individuals, this is your social security (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions of the W-9 instructions at website listed below. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on the W-9 instructions at website listed below. Note. If the account is in more than one name, please refer to the W-9 instructions for guidelines on whose number to enter. Also, see What Name and Number to Give the Requester for guidelines on whose number to enter. Social security number - - Employer identification number - Part II Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or) I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. citizen or other U.S. person, and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. Sign Here Signature of U.S. person Date IMPORTANT if any part of the payment made to you could be subject to backup withholding and we do not receive this completed form, we will do backup withholding of 24% on those amounts. IRS W-9 form instructions can be used for clarification in completing this form. See www.irs.gov/pub/irs-pdf/fw9.pdf R: 02/2018