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Plan Types Non-Qualified Deferred Annuity (NQDA) This information is general in nature and may be subject to change. Neither AIG VALIC nor any of its agents give legal or tax advice. Applicable laws and regulations are complex and subject to change. For legal or tax advice concerning your situation, you should consult your attorney or tax advisor. Type of employer? Available to employees of all employers. ERISA covered? No. Deductible contributions? No. Maximum contributions? Limited only by contract. Rollovers? No, but may exchange contract for another annuity contract under IRC section 1035 with no tax consequences. Surrender charges may apply. Access to account? Unlimited, but 10% tax penalty may apply to taxable portion of distribution, if withdrawal is prior to age 59½. Surrender charges may also apply. Loan provisions? No. Assignable or transferable? Freely assignable or transferable (subject to contract limitations); however, assignments and transfers may have income and/or gift tax consequences. #40015