Free Valic Form in PDF

Free Valic Form in PDF

The Valic form is specifically designed for cash distributions from VALIC Annuity Accounts covering all plan types. Created by the Variable Annuity Life Insurance Company based in Houston, Texas, this document guides account holders through the process of requesting withdrawals or complete surrender of their accounts. The form details various sections including client information, distribution request types, reasons for distribution, and tax withholding instructions. To streamline accessing your funds, click the button below to fill out the Valic form seamlessly.

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Embarking on the process of securing a cash distribution from one's VALIC Annuity Account involves navigating a series of steps outlined in a comprehensive document provided by the Variable Annuity Life Insurance Company, based in Houston, Texas. This form, intended solely for VALIC Annuity Accounts encompassing all plan types, requires thorough client information including social security or tax ID numbers and direct contact details to ensure accuracy and security throughout the process. It delineates clear options for distribution type, highlighting the nuances of withdrawal and surrender options, addressing potential market value adjustments for early distributions from accounts with Multi-Year Terms. Additionally, it incorporates critical tax withholding instructions, sensitive to various state and federal regulations, underscored by a notable emphasis on compliance and client awareness of potential tax implications and penalties. With options for special instructions, spousal consent in certain cases, and detailed mailing instructions, the form encapsulates a structured avenue for clients to access funds while navigating the complex landscape of annuity distributions. Significantly, it requires client and plan administrator approval, underscoring the importance of mutual understanding and adherence to the procedural and legal stipulations governing annuity accounts.

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CASH DISTRIBUTION FORM

For VALIC Annuity Accounts Only – All Plan Types

The Variable Annuity Life Insurance Company (VALIC), Houston, Texas

Mail Completed Forms to:

VALIC Document Control

P.O. Box 15648, Amarillo, TX 79105-5648

Call 1-800-448-2542 for assistance.

 

 

 

 

 

1. CLIENT INFORMATION

 

 

 

 

Name: ____________________________________________________________

SSN or Tax ID: _________________________________________

Daytime Phone: (_______) __________________________

Date of Birth: __________________________

 

 

 

 

 

 

2. DISTRIBUTION REQUEST

 

Choose from one of the following distribution types below.

 

 

 

 

 

 

 

In accounts/contracts containing Multi-Year Terms, distributions made prior to maturity date may be subject to a market value adjustment.

 

OPTION A WITHDRAWAL

 

 

 

 

 

 

 

 

 

 

 

 

Optional: You may request we distribute the amount pro-rata against all funds or

 

 

Distributes funds as requested and leaves account open

 

 

specify an amount or percentage to be taken from each fund for the account(s)

 

 

Future contributions accepted if allowed by the plan

listed below. If neither option is specified, the funds will be withdrawn in the following

 

 

No impact to outstanding loans

 

 

 

order: Fixed Account (FB001/FB004/FB009), Short Term Fixed (FP002), Largest Variable

 

 

Please indicate Account(s) you wish to withdraw from.

Investment Option, Second Largest Variable Investment Option, etc., Fixed Account Plus

 

 

Enhanced (FB003) and lastly the Multi-Year Term(s).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account # _____________________________

Account # _____________________________

 

Account # _____________________________

 

$________________ or _______________ %

$________________ or _______________ %

 

$________________ or _______________ %

 

฀

IncomeLOCK Maximum Annual Withdrawal Amount

฀

IncomeLOCK Maximum Annual Withdrawal Amount

 

฀

 

IncomeLOCK Maximum Annual Withdrawal Amount

 

Choose One:

Choose One:

 

Choose One:

 

฀

 

Distribute the amount pro-rata against all funds

 

฀

 

Distribute the amount pro-rata against all funds

 

฀

 

Distribute the amount pro-rata against all funds

 

 

 

 

 

 

 

฀

 

Distribute the amount or percentage from each fund

 

฀

 

Distribute the amount or percentage from each fund

 

฀

 

Distribute the amount or percentage from each fund

 

 

 

as specified below:

 

 

as specified below:

 

 

 

as specified below:

Fund Code

Amount

Fund Code

Amount

Fund Code

Amount

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

$_____________

or _________ %

 

 

 

 

 

 

 

 

 

 

 

 

OPTION B SURRENDER

 

By checking the box marked “DO NOT Terminate my Loan(s)” below, the distribution for

• Automatically closes the account

 

 

that account will be processed as a 100% withdrawal. The account will remain open with

• Future contributions will not be accepted

 

 

no impact to any outstanding loan or loan security.

• Any active outstanding loan(s) will be terminated and

 

 

 

reported as taxable distribution(s)

 

 

 

 

Please indicate Account(s) you wish to surrender.

 

 

 

 

 

Account # _______________________________

Account # _______________________________

Account #_______________________________

 

฀฀DO NOT Terminate my Loan(s)

 

฀DO NOT Terminate my Loan(s)

 

฀DO NOT Terminate my Loan(s)

 

฀

฀

3. REASON FOR DISTRIBUTION

403(b), 401(k), 401(a), 403(a) or 457(b) Deferred Compensation* Plan Participants:

 

฀

 

Separation from Service as of _________________(date) due to:

 

 

 

 

 

฀

Termination

฀

Early Retirement

฀

Normal Retirement

 

 

 

 

 

 

 

 

 

 

 

Did

you separate from service during or after the year you attained Age 55?

฀

Yes

฀

No

 

฀

 

In-service Withdrawal of available funds other than hardship.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

฀

 

Permanent/Total Disability as of_____________ (date). Termination Date: _____________

 

 

 

 

 

 

 

Attach Doctor’s Statement or Social Security Administration Documentation.

 

 

 

 

 

 

 

 

*See Information pages

Other Distributions:

฀IRA

฀Spousal Beneficiary

฀Non-Spousal Beneficiary

฀Non-Qualified Deferred Annuity

฀Alternate Payee under Qualified Domestic Relations Order (QDRO)

4. INCOME TAX WITHHOLDING INFORMATION AND INSTRUCTIONS

VALIC may be required to withhold 20% in federal income tax from your distribution. If mandatory 20% withholding does not apply, VALIC will withhold 10% of the taxable amount unless you indicate otherwise below. State withholding may be subject to a 5% administrative default rate when state withholding is requested and no withholding amount is designated. (This includes IRAs and NQDAs.) For any 457 plan except Governmental 457(b) plans, where consistent with your employer’s plan, VALIC will apply wage bracket withholding based on the information you provide on your IRS Form W-4. A current IRS Form W-4 must be attached to this request. Wage bracket withholding does not apply to beneficiary accounts. Your state of residence may require that your state income tax withholding election be provided to us on a specific state form. Should your state of domicile require a specific state withholding form, your state income tax withholding election will not occur until the required form is received by our office.

Federal Withholding Instructions

฀฀ DO withhold federal taxes in the amount of ________________ %

฀฀DO NOT withhold any federal income taxes unless mandated by law.

State Withholding Instructions

฀฀DO NOT withhold any state taxes unless mandated by law.

(cannot be less than any mandatory withholding)

฀฀ DO withhold state taxes in the amount of ______________ %

(cannot be less than any mandatory withholding)

Notice to Non-Resident Aliens: A payment to an address outside the United States may be subject to federal income tax withholding at a 30% rate unless the payee submits a completed IRS Form W-8 BEN and the payments are eligible for reduced withholding.

5. SPECIAL INSTRUCTIONS

VL 8725 VER 11/2009

1.0 DISBURSMNT

CASH DISTRIBUTION FORM

For VALIC Annuity Accounts Only – All Plan Types

The Variable Annuity Life Insurance Company (VALIC), Houston, Texas

Mail Completed Forms to:

VALIC Document Control

P.O. Box 15648, Amarillo, TX 79105-5648

Call 1-800-448-2542 for assistance.

6. MAILING INSTRUCTIONS

The distribution will be mailed to your permanent address on record unless otherwise indicated below or unless your Plan requires that the check be returned to the employer:

___________________________________________________________ _____________________________ ___________

_______________

Street Address

City

 

 

State

ZIP

 

 

Check if the above is your new permanent address. ฀

 

฀฀

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Send check by overnight delivery. I understand, by providing my credit card number below, that there will be a charge billed to my credit card for

 

 

 

this service and that a street address is required. If the credit card charge is not approved, the check will be sent by regular mail.

 

 

 

 

 

 

 

 

 

Master Card

 

 

Visa

 

 

 

 

 

 

฀

 

฀

Card # __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __

Expiration Date: ______________

 

฀

American Express

 

 

 

 

 

7. SPOUSAL CONSENT

ERISA-covered and certain other employer plans require the client to state his/her marital status and the spouse to consent to this distribution. Please check the appropriate box below:

REQUIRED FOR CLIENT: Client Marital Status

 

฀

 

Not Married

฀

Married

฀฀Legally Separated: Attach Court Order of Legal Separation (petition not acceptable)

 

 

 

 

฀

 

Missing Spouse:

I

hereby affirm

that I have made reasonable attempts to locate my spouse and have not been able to do so.

REQUIRED FOR SPOUSE: Spousal Consent

Under federal law for ERISA plans and the terms of some employer plans, as the spouse of the contract owner, you have the right to receive a survivor benefit of at least 50% of the amount in this contract if your spouse dies before you. As a result, your spouse must have written consent before making withdrawals from this contract. If you consent to the withdrawal, you will not receive a survivor benefit payment from VALIC for the amount withdrawn. If you agree to the withdrawal, please read and sign the statement below and have your signature witnessed.

I have read and understand the Information pages and I agree to the payment of funds from the contract(s) listed in Section 2.

I understand and agree that I am giving up my right to receive a survivor benefit payment from VALIC for the amount being paid and I release VALIC from all liability for making this payment.

Spouse’s Signature: ___________________________________ Date: _________________

SPOUSE’S SIGNATURE WITNESSED BY NOTARY PUBLIC

This section is only to be used for a Notary Public’s witnessing of the Spousal Consent in absence of the Plan Administrator’s Witness.

State of _________________ County of _____________ On this _____ day of _________________, year of _______

Before me personally appeared __________________________________ (name of spouse) known to me to be the person

who executed the SPOUSAL CONSENT and he/she acknowledged to me that he/she executed the same.

Notary Public __________________________________________________________

8. VESTING DETERMINATION FOR EMPLOYER CONTRIBUTION SOURCES

Vesting Information: To be completed by the employer sponsoring the plan if VALIC is NOT providing full plan administration services.

Employer Basic Vested ____________% Employer Supplemental/Matching Vested ____________%

All Employers: Indicate hours worked if Hours of Service is used by your plan to calculate benefits. Indicate months worked if Elapsed Time is used by your plan to calculate benefits. Any month in which an employee was compensated for one hour must be counted as a month worked.

Hours Worked ______________ or Months Worked _______________ or $ _______________

9. PLAN ADMINISTRATOR APPROVAL

To be completed where required under your employer’s plan.

I approve this distribution in accordance with current plan provisions and all applicable laws and regulations.

I verify that the information provided on this form for purposes of this distribution is correct to the best of my knowledge.

If applicable, the client has established to my satisfaction that spousal consent is not required.

I affirm that any signature of a client’s spouse in Section 7 of this form has been witnessed either by me or by a Notary Public.

Plan Administrator’s Signature: __________________________________________________________ Date: _______________________________

10. CLIENT APPROVAL

I authorize the above distribution and certify that all statements, including marital statements, are complete and accurate to the best of my knowledge and belief.

I have read and understand the information provided in the Information pages of this form, including IncomeLOCK Option if applicable, and acknowledge that distributions may be subject to surrender charges as provided in the contract and that this distribution may result in taxable income and penalties.

I have read and understood the “Joint and Survivor Annuity and Qualified Annuity Benefit” section of the Information pages. By signing below I am agreeing to waive any benefit or right described in that section that would have been provided with respect to the amount that I am withdrawing. I also understand that I have the right to revoke any waiver if a distribution has not already been made.

I understand that I will be responsible for providing evidence to the IRS, if required, to verify distribution reason.

If this distribution will result in a total surrender of my account(s), I have attached my Contract/Certificate to this form, or alternatively, I certify that my Contract/ Certificate has been lost or destroyed. If my Contract/Certificate is not attached, I agree to indemnify VALIC against any claims that may be asserted on the basis of the Contract/Certificate being found and presented for payment.

Note: If you borrow, surrender, or withdraw any funds from your contract, the guaranteed elements, non-guaranteed elements, face amount, or surrender value of your existing contract may be affected.

Client’s Signature: ____________________________________________________________________

Date: _________________________________

 

 

VL 8725 VER 11/2009

1.0 DISBURSMNT

CASH DISTRIBUTION FORM

For VALIC Annuity Accounts Only – All Plan Types

The Variable Annuity Life Insurance Company (VALIC), Houston, Texas

Mail Completed Forms to:

VALIC Document Control

P.O. Box 15648, Amarillo, TX 79105-5648

Call 1-800-448-2542 for assistance.

 

 

 

 

INFORMATION

SPECIAL TAX NOTICE

You have the right to at least 30 days to consider your alternatives after receiving this notice. You may waive this review period. Your signature on this form will indicate that either you have had this 30-day review or that you have chosen to waive it, and you are requesting an immediate distribution.

ELIGIBLE ROLLOVER DISTRIBUTIONS

The information in this notice applies to qualified plans, tax-deferred annuity arrangements, IRAs, and governmental 457(b) deferred compensation plans. Generally, the rules below that apply to payments to employees also apply to surviving spouses and alternate payees.

Most withdrawals from tax-favored retirement plans are eligible for rollover either to an IRA or to another plan if the receiving plan accepts such rollovers. Some plans do not accept rollovers of certain types of distributions. Check with the administrator of that plan about whether the plan accepts rollovers and, if so, the types of rollover distributions it accepts.

Roth 403(b) or 401(k) accounts may be rolled over only to another Roth account or to a Roth IRA. However, Roth IRAs may not be rolled over to a Roth 403(b) or Roth 401(k) account.

ROLLOVERS OF BENEFICIARY ACCOUNTS

Only (1) the participant, or (2) in the case of the participant’s death, the participant’s surviving spouse, or (3) in the case of a domestic relations order, the participant’s spouse or ex-spouse may roll over a distribution into a plan of the participant’s own. An exception to this rule is that a non-spousal beneficiary may, subject to plan provisions, roll inherited funds from an eligible retirement plan into a Beneficiary IRA. A Beneficiary IRA is an IRA created for the sole purpose of receiving funds inherited by non-spousal beneficiaries

of eligible retirement plans. The distribution must be transferred to the Beneficiary IRA in a direct “trustee-to-trustee ” transfer. Beneficiary IRAs must meet the distribution requirements relating to IRAs inherited by non-spousal beneficiaries under Code sections 408(a)(6) and (b)(3) and 401(a)(9).

DISTRIBUTABLE EVENT

Generally a distributable event includes attainment of age 59½ (age 70½ for governmental 457(b) plans), separation from service, disability or death. However, the employer’s plan may place additional restrictions that must also be met prior to a distribution. If you have met a distributable event, you may request a rollover of funds to any eligible plan type or a transfer to a like plan type. If you wish to move funds from your VALIC 403(b) account to another 403(b) account via a rollover distribution, and have made contributions prior to 01-01-87, those amounts may lose a grandfathered status that can impact future required distributions. However, movement of funds from your VALIC 403(b) account to another 403(b) account via a transfer distribution may retain the status. For more information, please call 1-800-448-2542.

ROLLOVER/TRANSFER

Rollover Distributions: If you have met a distribute event on your eligible account(s) or plan you may roll directly to an eligible retirement plan with another carrier. The distribution will not be taxed but will be reported to the IRS. Rollover amounts due to a distributable event generally can remain free of withdrawal restrictions after moving to the receiving plan, unless the receiving plan applies restrictions to rollover amounts.

Transfers: Transfers to a like plan will not be taxed or reported to the IRS. Generally, transfers are allowed regardless of employment status. However, your employer’s plan may restrict you to authorized carriers. Transferred amounts generally become subject to the requirements of the plan receiving the transfer as though originally contributed to that plan. Exchanges of Non-Qualified Deferred Annuities are not taxed but will be reported to the IRS.

EXAMPLES OF SOME POSSIBLE DIFFERENCES IN PLAN RESTRICTIONS

The new plan may require spousal consent or plan administrator approval for distributions.

The new plan may restrict distributions.

Distributions from a governmental 457(b) deferred compensation plan are generally not subject to the 10% premature withdrawal penalty regardless of your age at the time of the distribution. If you roll your governmental 457(b) deferred compensation plan to another plan that is not a governmental 457(b) deferred compensation plan, or into an IRA, any subsequent distributions may be subject to a 10% premature withdrawal penalty.

Eligible rollovers into a governmental 457(b) deferred compensation plan that were previously subject to a 10% premature withdrawal penalty will continue to be subject to that penalty at the time of withdrawal unless you are over age 59½ or some other exception applies.

Amounts rolled over to a governmental 457(b) plan generally cannot be withdrawn prior to separation from service or attainment of age 70½ unless the plan allows.

ELIGIBLE ROLLOVER DISTRIBUTIONS PAID DIRECTLY TO YOU

You can request that we pay you directly. Except for IRA distributions, when we pay you directly, federal law requires us to withhold 20% for federal income taxes.

If a distribution is paid directly to you, you may subsequently roll over any pre-tax contributions to another employer-sponsored plan or to an IRA within 60 days. Any distributions of after-tax contributions paid directly to you may not be rolled over to another employer-sponsored plan. However, they may subsequently be rolled over to an IRA within 60 days.

If your eligible rollover distribution is paid directly to you and not rolled over (including any amount withheld), the distribution will be taxable to you in the year you receive it. The distribution will not be taxable to the extent you roll other funds to replace the amount distributed and the amount withheld.

AMOUNTS NOT ELIGIBLE FOR ROLLOVER

Some amounts not eligible for rollover include these: amounts paid from a non-qualified (after-tax) annuity that is not part of your employer’s plan, financial hardship withdrawals, required minimum distributions, deemed distributions due to loan default, and amounts paid from certain deferred compensation plans.

If you direct us to pay the distribution to you, and it is not an eligible rollover distribution, we will apply 10% federal income tax withholding unless you indicate differently.

LOANS

If you request a total surrender of your tax-favored retirement plan account and you have an outstanding loan, the account balance will be reduced by the outstanding loan balance and outstanding loan security will be returned to the account. The offset loan amount will be reported as a taxable distribution and will be taxable to you unless you roll over an equal amount to an employer-sponsored plan or IRA. You may also choose to pay off the outstanding loan balance prior to the surrender by submitting payment in full to the Loan Department.

INCOMELOCK OPTION

If you have chosen the IncomeLOCK living benefit option, withdrawals from the contract will reduce the account value and all benefits of the IncomeLOCK living-benefit option. Withdrawals exceeding the Maximum Annual Withdrawal Amount may reduce future Maximum Annual Withdrawal Amounts. Minimum distribution amounts calculated for each year will include the value of the IncomeLOCK benefit. One year’s required minimum distribution based solely on the value of each individual account will not be treated as an excess withdrawal, but may reduce the Maximum Withdrawal Period. See your contract endorsement.

10% PENALTY

Unless an exception applies, the IRS may also assess a 10% federal tax penalty for early distributions if you are younger than age 59½.

VL 8725 VER 11/2009

CASH DISTRIBUTION FORM

For VALIC Annuity Accounts Only – All Plan Types

The Variable Annuity Life Insurance Company (VALIC), Houston, Texas

Mail Completed Forms to:

VALIC Document Control

P.O. Box 15648, Amarillo, TX 79105-5648

Call 1-800-448-2542 for assistance.

 

 

 

 

SPECIAL TAX TREATMENT FOR CERTAIN LUMP-SUM DISTRIBUTIONS

If you were born before January 1, 1936, and if your qualified plan distribution qualified as a “lump-sum distribution,” you may be entitled to special tax treatment regarding your payment.

TAXATION OF ROTH IRAS AND ROTH ACCOUNTS

Contributions to Roth IRAs and Roth accounts are not deductible and therefore are distributed tax-free at any time. Rollovers or conversions from a traditional IRA or pre-tax eligible retirement plan to a Roth IRA are taxable in the year of the distribution. Earnings which accumulate in a Roth IRA or Roth Account are not taxed currently and are not taxed upon a “qualified” distribution (1) made after the end of the five year period beginning with the tax year in which the first contribution or conversion to a Roth IRA was made, and (2) made after the date you attain age 59½, upon your death or disability, or as a qualified first time home buyer distribution (not applicable to Roth accounts). Distributions of earnings that do not meet the requirements above are taxable, and are generally subject to the 10% penalty tax.

*PRIVATE TAX-EXEMPT EMPLOYER DEFERRED COMPENSATION PLANS

Section 457(b) deferred compensation plans sponsored by private tax-exempt employers require participants to make an irrevocable election regarding the distribution of benefits. Commencement of payments cannot be later than April 1st of the year following the year you attain age 70½ unless you are still working for the plan’s sponsor. Please contact your plan administrator for more information.

QUALIFIED JOINT AND SURVIVOR ANNUITY AND QUALIFIED ANNUITY BENEFIT: FOR ERISA PLANS ONLY

This notice should be provided to you at least 30 days, but no more than 180 days, before your proposed distribution date.

If you are married, your retirement plan distributions will be paid to you in the form of a Qualified Joint and Survivor Annuity (“QJSA”) unless you elect a different form of distribution. Under your QJSA, if your spouse survives you, the plan will pay him or her at least 50% of the amount the plan had been paying to you, on the same frequency as the payments to you. If you are not married, your benefit will be paid monthly over your life and will end upon your death unless you elect a different form of distribution. This benefit is referred to as a Qualified Annuity Benefit (“QAB”).

The plan may satisfy the QJSA or QAB by using your vested account balance to purchase an annuity contract from an insurance company. The actual monthly payments made under the annuity contract will depend on the value of your account balance, annuity purchase rates used by the insurance company, your age, and if you are married, your spouse’s age at the time the distribution begins.

The following table reflects the relative values of monthly payments from a Joint and Survivor Annuity and a Life Annuity, assuming a vested account balance of $5,000 and an interest rate of 6%. This table is based on the Annuity 2000 Mortality tables. The table is hypothetical and does not reflect the value of your individual benefit or the actual payments you or your beneficiaries would receive. Please note that as the ages change, the payment amount will change. If none of the examples closely approximates your situation, you may obtain a more accurate value specific to your situation from your plan administrator or from your financial advisor.

Age at Benefit Starting Date

Annuitant

70

65

60

55

50

45

40

35

Spouse

65

70

55

60

45

50

35

40

Monthly Payment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annuitant Life

 

 

 

 

 

 

 

 

Only

39.62

35.35 32.38

30.27

28.75

27.61

26.76

26.13

Joint and

 

 

 

 

 

 

 

 

50% Survivor

35.47

33.65 30.21

29.26

27.53

26.99

26.07

25.76

 

 

 

 

 

 

 

 

 

Joint and

 

 

 

 

 

 

 

 

75% Survivor

33.71

32.86

29.23

28.78

26.95

26.70

25.73

25.58

This QJSA or QAB requirement may not apply to smaller account balances (generally below $5,000) and will not apply if you have elected another form of benefit. A partial withdrawal would be considered another form of benefit for this purpose. Other alternate forms of benefits that may be available under your employer’s plan and under your plan investments may include:

Annuity

An annuity can provide you with payments for your life or for your life and that of your beneficiary; payments for a specified period; payments for your lifetime with a minimum guaranteed period; or a continuation of payments to your surviving spouse that is different from the plan’s percentage of

the payments made to you. Generally, the more that the form of payment guarantees, such as a minimum period of payments, or payments to your surviving spouse or to another beneficiary, the more that specified benefit amount will cost. There are IRS rules that may limit the period during which payments may be made.

Lump Sum Distribution

If you elect a lump sum distribution, your benefit will be paid to you in one payment. The amount of your benefit is the vested portion of your account balance as of the valuation date used to calculate your distribution.

Installments

If you elect to receive your benefits in installments, you may specify the dollar amount and frequency of your payments. The period of time over which you receive these installments cannot be greater than your life expectancy or the joint life and last survivor expectancy of you and your designated beneficiary. There are other IRS rules that may further limit the period over which you receive payments.

In order to elect one of these alternative forms of benefits you must waive your right to the QJSA or QAB, and if you are married, your spouse must also consent in writing. In addition, this written consent must be witnessed by a Notary Public or by your Plan Administrator. You are entitled to 30 days (but no more than 180 days) within which to make this decision. Although you have at least 30 days to make this decision, under some circumstances, you may waive this minimum 30-day period, and if you submit a waiver of the QJSA or QAB less than 30 days after it is signed we will assume that you are waiving this notice period. Unless a waiver of the QJSA or QAB is made irrevocably, you have the right to revoke the waiver and execute another waiver at a later time, up to the time when the benefit payments have started. You also have the right to defer receiving a distribution, subject to the terms of your employer’s plan as well as legal requirements that generally require distributions to commence upon the later of attainment of age 70½ or retirement.

The investment options available to you, the right to change investment options, and the fees imposed under the investment options will not be affected by your decision to defer distributions.

VL 8725 VER 11/2009

Document Specs

Fact Number Fact Name Description Governing Law(s)
1 Form Purpose For requesting cash distributions from VALIC Annuity Accounts, irrespective of the plan type. N/A
2 Company Information The form is issued by The Variable Annuity Life Insurance Company (VALIC), located in Houston, Texas. N/A
3 Submission Address Completed forms are to be mailed to VALIC Document Control, P.O. Box 15648, Amarillo, TX 79105-5648. N/A
4 Assistance Contact For help, one can call 1-800-448-2542. N/A
5 Distribution Types Provides options for withdrawal or surrender, with special considerations for multi-year terms and impact on outstanding loans. N/A
6 Federal and State Tax Withholding Instructions on federal and potential state tax withholding preferences. Subject to federal income tax laws and potentially state-specific tax laws based on the resident state of the account holder.
7 Spousal Consent Requirements for spousal consent in ERISA-covered and certain other employer plans. Federal ERISA regulations
8 Vesting Determination Details vesting percentages for employer contribution sources, applicable for sponsorship employer's plan if VALIC does not provide full plan administration services. N/A
9 Plan Administrator Approval Requires completion as per the employer's plan requirements, including spousal consent verification. N/A
10 Client Approval and Acknowledgement Client authorization for the distribution, acknowledging potential impacts to their account and benefits. N/A

Instructions on Writing Valic

Filling out the Valic Cash Distribution Form for VALIC Annuity Accounts is a procedure that requires attention to details to ensure your distribution request is processed accurately. The form is designed for clients of The Variable Annuity Life Insurance Company (VALIC) to request cash distributions from their annuity accounts. The following steps are intended to guide you through the process of completing the form, from providing your personal information to specifying distribution details and acknowledging tax implications.

  1. Start by entering your Client Information, including your Name, Social Security Number (SSN) or Tax ID, daytime phone number, and date of birth in Section 1.
  2. Choose your Distribution Request type in Section 2. Select either OPTION A for a withdrawal (leaving the account open) or OPTION B for a surrender (closing the account). Specify account numbers and amounts or percentages for distribution. If you have more than one account, ensure you provide details for each.
  3. Explain the Reason for Distribution in Section 3. Check the appropriate box for your situation, such as separation from service, early retirement, normal retirement, in-service withdrawal, or disability, and provide the necessary date or documentation.
  4. In Section 4, address Income Tax Withholding Information and Instructions. You can decide to instruct VALIC to withhold federal and/or state taxes from your distribution or choose not to have taxes withheld. Make sure to consider your tax obligations.
  5. Under Special Instructions, if you have any specific requests or notes regarding the distribution, include them in this section.
  6. For Mailing Instructions in Section 6, verify your permanent address or provide a new address if you wish the check to be mailed elsewhere. You can also request overnight delivery for an additional charge.
  7. If applicable, fill out the Spousal Consent section (Section 7) as required by ERISA-covered and certain other employer plans, indicating marital status and obtaining consent from your spouse for the distribution.
  8. Complete the Vesting Determination for Employer Contribution Sources section (Section 8) if your plan involves employer contributions that affect your vested percentage.
  9. The Plan Administrator Approval section (Section 9) must be completed if your employer’s plan requires it, verifying the distribution is approved and complies with plan provisions.
  10. Finalize the form by signing under Client Approval in Section 10. Your signature confirms authorization of the distribution and certifies accuracy and completeness of the information provided.

Once the form is filled out completely and accurately, mail it to the provided VALIC address. This form is a crucial step in managing your annuity account, allowing you to access funds according to your current needs while considering future financial implications. Remember, your choices regarding distributions can have tax implications, so consider consulting a financial advisor if you have questions or need advice tailored to your specific situation.

Understanding Valic

What is the VALIC Cash Distribution Form?

The VALIC Cash Distribution Form is a document used specifically for VALIC Annuity Accounts across all plan types. This form facilitates the process of requesting cash distributions from an annuity account held with the Variable Annuity Life Insurance Company (VALIC) in Houston, Texas. Clients fill out their personal and distribution request information to initiate the cash distribution process.

Who should complete the VALIC Cash Distribution Form?

This form should be completed by holders of VALIC Annuity Accounts who wish to request a cash distribution. The distribution can be for multiple purposes, such as a withdrawal or a complete surrender of the account.

Can I withdraw from my account without closing it?

Yes, the form provides an option (Option A: Withdrawal) to request the distribution of funds without closing the account. It allows for future contributions if permitted by the plan, and does not impact any outstanding loans against the account.

What happens if I choose the surrender option?

If you select Option B (Surrender), the action will automatically close the account associated with the distribution request. Future contributions will not be accepted, and any active outstanding loans will be terminated and reported as taxable distributions.

How are distributions taxed?

VALIC is required to withhold 20% in federal income tax from your distribution unless exemptions apply. The form offers options to adjust the withholding rate or to opt out of withholding if mandated by law. For state taxes, a default rate may be applied, and specific state forms may be required to elect your withholding preferences.

What if I have special mailing instructions?

The form allows you to specify alternative mailing instructions for the distribution check. This includes sending the check to a new permanent address or requesting overnight delivery with an associated credit card charge.

What is required for spousal consent?

In certain situations, such as under ERISA-covered or other specific employer plans, spousal consent might be required for the distribution. The form includes a section for the client to indicate marital status and for the spouse to provide consent, potentially requiring witness by a Notary Public. This consent is necessary to waive the spouse's right to survivor benefits under the plan.

Common mistakes

When filling out the VALIC Cash Distribution Form, it's crucial to avoid common mistakes to ensure the process goes smoothly. A typical error is failing to provide complete client information, including a Social Security Number (SSN) or Tax ID. This detail is vital for identity verification and tax purposes.

Another frequent mishap occurs in the distribution request section, where individuals mistakenly skip the selection between Option A (Withdrawal) and Option B (Surrender). Understanding the difference between these options—keeping the account open for future contributions or closing it altogether—is essential for meeting one's financial intentions.

Choosing a distribution type without considering the implications of Multi-Year Terms can also lead to unexpected market value adjustments. It's important to be aware of the maturity date of these terms to avoid any financial surprises.

Incorrectly filling out the fund distribution instructions is another common error. Whether funds are to be distributed pro-rata across all funds or withdrawn from specific funds needs to be clearly indicated, along with the correct fund codes and amounts or percentages.

Not specifying tax withholding preferences under the income tax withholding information section can also cause issues. This section requires attention to ensure the right amount of taxes is withheld, preventing potential tax liabilities in the future.

Overlooking the special and mailing instructions sections can lead to the check being sent to an outdated address or delay in receiving funds. If an overnight delivery is needed, this section cannot be ignored, including the provision of a valid credit card for payment.

Marital status and spousal consent are also areas prone to mistakes. Ensuring accurate marital status is reported and obtaining the necessary spousal consent when required are key steps that can't be overlooked, especially in plans governed by ERISA or similar stipulations.

Failure to attach required documentation, like a doctor’s statement for disability or a notarized spousal consent, can invalidate the request. Such documents are critical for verifying the distribution's legitimacy and purpose.

Last, but not insignificant, misunderstanding the plan administrator's role and vesting determination sections can lead to incomplete or incorrect submissions. Approval from the plan administrator, when necessary, and clear communication regarding employer contributions and vesting percentages ensure the distribution aligns with both plan and legal requirements.

Documents used along the form

When managing financial matters related to VALIC annuity accounts, especially concerning cash distributions, it's important to have a comprehensive understanding of the accompanying forms and documents that facilitate these processes. These documents play critical roles in ensuring the accuracy, legality, and efficiency of transactions and requests. Below is a curated list of documents often used alongside the VALIC Cash Distribution Form that can help streamline the process and ensure thorough compliance.

  • IRS Form W-4P: This form is crucial for determining the amount of federal income tax to be withheld from your pension or annuity payments. It ensures that the correct tax amount is deducted from distributions to avoid underpayment penalties.
  • Beneficiary Designation Form: This document allows you to specify individuals or entities as beneficiaries who will receive benefits from the annuity account upon the account holder's death. It is essential for estate planning purposes.
  • Spousal Consent Form: Required in certain plans covered by ERISA, this form documents the consent of the spouse to the cash distribution or changes in beneficiary designations, ensuring that spousal rights are observed.
  • Loan Application Form (if applicable): For annuity accounts that allow loans, this form initiates the loan process against the account's value, detailing the amount and repayment terms.
  • Qualified Domestic Relations Order (QDRO): In cases of divorce or legal separation, a QDRO assigns a portion of the annuity to an ex-spouse or children as part of the property division. This legally binding document ensures the rightful distribution of assets.
  • Request for Transfer/Rollover Form: This form is used when transferring or rolling over funds from the VALIC account to another retirement account, ensuring the continuity of tax-deferred status.
  • Direct Deposit Authorization Form: For receiving payments directly into a bank account, this form provides the account details necessary for seamless electronic transfers, offering convenience and security.

Understanding these documents and their respective roles not only helps in ensuring compliance with legal requirements but also facilitates smoother transactions for all parties involved. Whether you're planning for retirement, managing estate planning, or navigating through life's changes, having the right documentation in place is paramount. When used in conjunction with the VALIC Cash Distribution Form, these documents create a solid foundation for managing your financial future.

Similar forms

The VALIC Cash Distribution Form shares similarities with other documents utilized for withdrawing funds from financial accounts or requesting distributions, each having its distinct context but similar procedural demands. For instance, a 401(k) Distribution Request Form, like the VALIC form, allows plan participants to request a distribution due to reasons such as retirement, financial hardship, or upon reaching a certain age. It typically requires personal identification, tax withholding choices, and specifies whether the distribution is a direct rollover or a direct payment to the individual. Both forms serve to initiate a formal request for funds allocation from retirement savings, adhering to specific regulatory and tax implications.

Similarly, an Individual Retirement Account (IRA) Withdrawal Request Form functions comparable to the VALIC form, facilitating the withdrawal of funds under certain conditions. This form also gathers client information, specifies the type of withdrawal, and details on tax withholdings. Both documents enforce the need for explicit instructions on the distribution of funds while considering the tax consequences and potential penalties for early withdrawal, emphasizing informed decision-making by the account holder.

The Loan Application Form for Retirement Plans, while focused on borrowing against retirement savings rather than direct withdrawal, shares procedural and informational elements with the VALIC distribution form. It requires personal and financial details of the applicant, and touches upon the ramifications of loans on an individual's retirement account. Both documents reflect the intersection between personal finance management and regulatory compliance within retirement planning.

A Qualified Domestic Relations Order (QDRO) is another related document that involves the distribution of retirement plan assets but under the context of divorce or legal separation. Like the VALIC form, a QDRO outlines the allocation of an individual's retirement benefits to an alternate payee, necessitating detailed information about the parties involved and the specific allocation of funds. Both require meticulous adherence to legal and tax considerations to ensure proper execution.

The Annuity Withdrawal Form, specific to annuity contracts, allows the contract holder to take partial or full withdrawals from their annuity investment. This document shares the VALIC form's focus on detailing the withdrawal request, tax withholding options, and potentially the reasons behind the withdrawal. Each form is integral to managing the financial implications of withdrawing investment funds, ensuring that the account or contract holder is aware of the financial impact.

The Beneficiary Claim Form, used when an account holder passes away, initiates the transfer of account assets to the designated beneficiaries. While it is activated under different circumstances, the parallels with the VALIC form include the collection of personal details, the necessity to adhere to tax laws, and the procedural actions required to distribute the account assets. Both documents play crucial roles in the financial management aspect of life events, whether planning for retirement or estate planning.

The Rollover Request Form enables the transfer of retirement funds between different account types without incurring immediate tax penalties. It bears resemblance to the VALIC form in its procedural aspect of handling retirement funds, requiring detailed information about the origin and destination of the funds, and understanding of the tax implications involved. Both documents facilitate significant decisions regarding retirement savings, aimed at preserving or reallocating assets within the framework of retirement planning.

In conclusion, while each of these documents serves distinct purposes, from loan applications to beneficiary claims or account rollovers, their resemblance to the VALIC Cash Distribution Form lies in the structured approach to managing and distributing retirement funds. They embody the regulatory, tax, and individual considerations fundamental to financial decisions impacting retirement planning and estate management.

Dos and Don'ts

When filling out the VALIC Cash Distribution Form for Annuity Accounts, there are several important guidelines to follow in order to ensure that your request is processed smoothly and without delay. Here are some dos and don'ts to consider:

  • Do read all instructions carefully before beginning to fill out the form. Understanding what is required can save time and prevent mistakes.
  • Do verify your client information is accurate, including your name, Social Security Number (SSN) or Tax ID, daytime phone number, and date of birth. Accuracy in this section is crucial for your identity verification.
  • Do choose the correct distribution request option (Withdrawal or Surrender) that applies to your situation. This decision has significant implications on your account status.
  • Do provide a clear reason for your distribution request. Whether it is due to retirement, disability, or another reason, specifying the cause helps in processing your request according to plan rules.
  • Do indicate your federal and state withholding preferences accurately to ensure the correct tax treatment of your distribution.
  • Do review the spousal consent section (if applicable) to ensure compliance with federal and plan-specific regulations regarding distributions.
  • Do sign and date the form to validate your request. An unsigned form could delay processing.
  • Don't leave any mandatory fields blank. Incomplete forms can lead to processing delays or requests being returned for additional information.
  • Don't make alterations or cross out errors in a way that makes information unclear. If an error is made, it's best to start fresh with a new form to ensure legibility.
  • Don't forget to attach any required documentation, such as a doctor's statement for disability withdrawals or a legal separation order if applicable.
  • Don't overlook the special instructions section if you have additional needs or requests regarding your distribution.
  • Don't use abbreviations or unclear terms, especially in the reason for distribution or special instructions sections. Clarity is key to accurate processing.
  • Don't hesitate to call for assistance if you have questions. Using the provided contact number can help clarify any confusion and prevent mistakes.
  • Don't disregard the spousal consent rules if you are married. Ignoring this requirement can result in a non-compliant distribution request.

Following these dos and don'ts can help streamline the distribution request process, ensuring that your VALIC Annuity Account is handled efficiently and in accordance with your wishes and legal requirements.

Misconceptions

When discussing the Variable Annuity Life Insurance Company (VALIC) Cash Distribution Form, various misconceptions can arise due to the form's complexity and the specific regulations surrounding annuity accounts. Below are six common misconceptions and explanations to clarify them.

  • Withdrawals are unrestricted: A common misconception is that funds can be freely withdrawn from VALIC annuity accounts without facing any consequences. However, the form explicitly states that distributions made before the maturity date in accounts with Multi-Year Terms may be subject to a market value adjustment, highlighting the potential financial penalties for premature withdrawals.
  • All distributions are subject to a 20% federal tax withholding: While the form indicates a mandatory 20% federal income tax withholding on some distributions, this rate is not universally applicable. The actual withholding rate may vary, and for certain distributions, VALIC will withhold 10% of the taxable amount unless specified otherwise by the account holder. It's also possible to opt out of withholding if it does not mandatorily apply, reflecting the nuanced approach to tax withholding based on the type of distribution and individual circumstances.
  • Surrendering an account closes all associated loans: Opting for a full surrender of the account does not automatically mean that any outstanding loans are closed and settled. The form offers an option to process the distribution without terminating existing loans, allowing the account to remain open albeit with a reduced value due to the distribution. This nuance is important for individuals who wish to maintain their loans even after a distribution occurs.
  • All 457 plan distributions are treated the same for tax purposes: The form highlights that distributions from governmental 457(b) plans are potentially exempt from the 10% early withdrawal penalty, which is not the case for other types of retirement accounts. This illustrates the specific tax treatment that can apply to 457 plans, distinguishing them from other retirement savings options.
  • Spousal consent is always required for distributions: The need for spousal consent is another area rife with misunderstanding. While the form mentions spousal consent as a necessity under certain conditions (such as ERISA-covered plans), there are scenarios where spousal consent may not be required, such as when the account holder is not married or in certain plan types. Understanding the specific requirements and exceptions for spousal consent is crucial in navigating distribution requests.
  • There is a one-size-fits-all approach to state tax withholding: The form clarifies that state withholding might be subject to a 5% administrative default rate when requested and no specific amount is designated. However, this is contingent on the account holder’s state of residence and its specific requirements. Some states may mandate their own withholding form, indicating that the approach to state tax withholding must be tailored to the individual's state rules and regulations.

These clarifications underscore the importance of thoroughly understanding the specific provisions and options within the VALIC Cash Distribution Form. Being well-informed can help individuals make decisions that align with their financial goals and legal requirements.

Key takeaways

Filling out and using the VALIC Cash Distribution Form for annuity accounts involves several important considerations and steps to ensure accurate processing and compliance with regulations. Here are key takeaways designed to assist individuals in navigating the form:

  • Before submitting the form, make sure to gather all necessary information, including your client information (name, SSN or Tax ID, daytime phone, and date of birth), which is crucial for accurate processing.
  • Decide carefully between the distribution options provided (withdrawal or surrender), as each option has different implications for your account, such as whether the account remains open and whether future contributions are accepted.
  • When specifying distribution requests, indicating whether funds should be distributed pro-rata against all funds or from specific funds can significantly affect your investment strategy and tax implications.
  • Understanding the potential market value adjustment for distributions made prior to maturity dates in accounts with Multi-Year Terms is essential for comprehensive financial planning.
  • If choosing a surrender distribution, be aware that it will close the account and affect any future contributions, which is a crucial decision that must be aligned with your financial goals.
  • Thoroughly review the reason for distribution, especially for participants in specific plans such as 403(b), 401(k), etc., as this can affect the tax treatment and eligibility for certain distributions.
  • Income tax withholding instructions require careful consideration to ensure compliance with federal and state tax regulations and to avoid unexpected tax liabilities.
  • Special instructions and mailing directions offered in the form provide flexibility for receiving distributions, including the option for overnight delivery and updating your permanent address.
  • Spousal consent sections highlight the importance of compliance with federal regulations and individual plan requirements, impacting the distribution process for married individuals.

Understanding these key aspects of the VALIC Cash Distribution Form can help ensure that your distribution process is smooth, complies with relevant laws and regulations, and aligns with your financial planning goals.

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