Form 5305-RB Roth Individual Retirement Annuity Endorsement {5305-RB}

Form 5305-RB (Rev. April 2017), Roth Individual Retirement Annuity Endorsement (Under section 408A of the Internal Revenue Code), this form is a model annuity endorsement that meets the requirements of section 408A. However, only Articles I through VIII have been reviewed by the IRS. A Roth individual retirement annuity (Roth IRA) is established after the contract, which includes this endorsement, is fully executed by both the individual (annuitant) and the issuer. To make a regular contribution to a Roth IRA for a year, the IRA must be established no later than the due date (excluding extensions) of the individual’s income tax return for the year. The contract must be for the exclusive benefit of the annuitant and his or her beneficiaries. www.FormsWorkflow.com