Post-Effective Amendment
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 485BPOS Metropolitan Life Separate Account E - Pps 435 2.13M
Post-Effective Amendment No. 7
6: EX-99.10 Consent of Independent Registered Public 1 7K
Accounting Firm
2: EX-99.4(H) Guaranteed Minimum Income Benefit 5 22K
3: EX-99.4(I) Enhanced Dollar Cost Averaging Rider 2 9K
4: EX-99.4(J) Non-Qualified Annuity Endorsement Form 2 10K
5: EX-99.8 Automatic Reinsurance Agreement Betweeen Metlife & 47 124K
Exeter Reassurance Co., Ltd.
EX-99.4(J) — Non-Qualified Annuity Endorsement Form
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EXHIBIT 4j
METROPOLITAN LIFE INSURANCE COMPANY
[200 Park Avenue
New York, New York 10166]
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NON-QUALIFIED ANNUITY ENDORSEMENT
This Endorsement forms a part of the Contract to which it is attached. This
Endorsement is being added to the Contract as of the issue date in order to
summarize and clarify the federal income tax rules that apply to the
administration of your Contract and the payment of the proceeds of the Contract
or the payment of any Death Benefit.
In order to maintain its status as a nonqualified annuity contract under section
72(s) of the Internal Revenue Code of 1986, as subsequently amended, (the
"Code"), notwithstanding anything in the Contract (including any endorsements
thereto) to the contrary, the following rules apply:
1. Where any Owner dies prior to the "annuity starting date" (as defined under
section 72(c)(4) of the Code and the regulations there under), the entire
Contract proceeds must be paid out to the person who is otherwise entitled
to receive the Contract proceeds or death benefit under the terms of the
Contract (the "Payee"), either: (a) within five years of the date of the
death or (b) as provided in income tax regulations, over the payee's life
or over a period no greater than the Payee's life expectancy in
substantially equal payments made at least annually beginning within twelve
months of the date of death. Where required to comply with this rule, We
will pay out the actuarial value of any portion of the death benefit that
is payable in the form of income payments or installment payments, over a
period shorter than the remaining guarantee period as of the date of an
Owner's death.
2. Where any Owner dies on or after the "annuity starting date", payments must
continue to be made as least as rapidly as under the annuity payment method
in effect at the time of the Owner's death.
3. If the Contract is owned by a non-natural person (non-individual), the
death of any primary Annuitant (or, where otherwise permitted under the
terms of the Contract, the change of any primary Annuitant) shall be
treated as the death of an Owner. Accordingly, the federal income tax rules
require that the entire Contract proceeds be paid out to the Payee as
provided under paragraph 1 or 2 above (whichever is applicable).
4. Where the Payee is the spouse of the Owner, and where otherwise permitted
under the terms of the Contract, the Payee may, instead of receiving the
Contract proceeds or death benefit as provided in this Endorsement,
continue such Contract as Owner.
5. Notwithstanding, anything in the Contract to the contrary, where the above
referenced death occurs prior to the annuity starting date, to the extent
permitted under the Code, We may make available to the Payee under certain
contract forms, in addition to income payments, the option to receive his
or her remaining interest in the Contract over a series of regular,
periodic payments (received no less frequently than annually), over his or
her life, or over a period no longer than his or her life expectancy. Such
payments streams must comply with section 72(s) of the Code. To the extent
permitted under the Code, We may permit a full or partial acceleration of
this stream of payments. The Payee may exercise rights of ownership (such
as the ability to make reallocations and transfers, if applicable) under
this payment stream.
6. Where permitted under the Code, We may deem payments made to a trust (or to
the trustee of such trust) that is treated as owned by a natural person
under sections 672 et. seq. of the Code, and under whose terms such natural
person can compel the distribution of the entire trust property to himself
or herself; as being paid to such natural person as Payee".
ML-NQ (11/04)-I
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Your Contract is intended to comply with section 72(s) of the Code and will be
interpreted accordingly. We reserve the right to amend the Contract so as to
comply with the provisions of the federal income tax law, including section
72(s) of the Code. We will notify You of any such amendment, and, when required
by law, we will obtain the approval of the appropriate regulatory authority.
All other terms and provisions of the Contract are unchanged.
Metropolitan Life Insurance Company has caused this Rider to be signed by its
Vice-President & Secretary.
/s/ GWENN L. CARR
-------------------------------
[Gwenn L. Carr
Vice-President & Secretary]
ML-NQ (11/04)-I
14 Subsequent Filings that Reference this Filing
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