inheriting a roth ira beneficiary checklist… · roth ira. after a rollover, all normal roth ira...

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PAGE 1 of 1 Re-registration Requirements Completed Janus Henderson IRA Beneficiary Claim Form— Individual Claim Form - For spouse or non-spouse person beneficiaries Entity Claim Form - For entity beneficiaries (trust, estate, corporation, etc.) Certification of Beneficial Owner of Legal Entity Customers Form - for any entity beneficiary that is NOT a trust or estate (i.e. corporation, charity, etc.) Certified copy of the death certificate (photocopies not accepted) Tax waiver if required by the decedent’s state of residence (see Janus Henderson IRA Beneficiary Claim Form for details) Clear instructions for any distribution (if applicable) Roth Beneficiary Options Account will be re-registered into either a Roth IRA or Inherited Roth IRA account before any distributions can be taken. Important Definitions Required Minimum Distribution (RMD) - Not required for the original owner of a Roth IRA or for a spouse beneficiary who elects to treat-as-own. However, RMDs are required from Inherited Roth IRA accounts after the account has been re- registered to the beneficiary. The amount of the RMD will be based on the method elected for distribution from the Inherited Roth IRA. The Janus Henderson IRA Distribution Form and IRA Systematic Distribution Form are enclosed for your convenience. Life expectancy - Remaining number of years an individual is expected to live. Life expectancy tables are issued by the IRS and are used to calculate RMDs for retirement account owners and their beneficiaries. Five-year rule - A distribution option from an Inherited Roth IRA where assets must be withdrawn by December 31st of the fifth year following the original owner’s death. Lump sum distribution - Distribute all funds in the account once they are re-registered to the beneficiary. Complete the Janus Henderson IRA Distribution Form. This option is available at any time. Rollover (treat-as-own) - Available at any time to a spouse beneficiary. Allows the spouse beneficiary to move assets into a Roth IRA. After a rollover, all normal Roth IRA rules will apply. Inherited Roth IRA account - Available to spouse and non-spouse beneficiaries. Original owner’s name remains on the account and you will continue to be the beneficiary of the account. Inherited Roth IRA rules will apply, including those for distribution. Janus Henderson highly recommends consulting with a tax professional or financial advisor before making any choices. Spouse beneficiary options: Roll over the assets into a new or existing Janus Henderson Roth IRA in your name (normal Roth IRA rules apply) Transfer the assets into a Janus Henderson Inherited Roth IRA Distribution options: Lump sum distribution Distribute based on life expectancy (Must begin by 12/31 of the original owner’s 70½ year.) Distribute using the 5-year rule Non-spouse person or entity beneficiary options: Transfer the assets into a Janus Henderson Inherited Roth IRA Distribution options: Lump sum distribution Distribute based on life expectancy (May need to start the year following the year of the IRA holder’s death. This option is not available for estate/entity beneficiaries.) Distribute using the 5-year rule Questions? call us at 800-241-1838 296-11-16304 10-18 - - - Inheriting a Roth IRA - Beneficiary Checklist PO Box 219109 • Kansas City, MO 64121-9109 • 800-241-1838

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Page 1: Inheriting a Roth IRA Beneficiary Checklist… · Roth IRA. After a rollover, all normal Roth IRA rules will apply. Inherited Roth IRA account - Available to spouse and nonspouse

PAGE 1 of 1

Re-registration Requirements

□ Completed Janus Henderson IRA Beneficiary Claim Form—

□ Individual Claim Form - For spouse or non-spouse person beneficiaries

□ Entity Claim Form - For entity beneficiaries (trust, estate, corporation, etc.)

□ Certification of Beneficial Owner of Legal Entity Customers Form - for any

entity beneficiary that is NOT a trust or estate (i.e. corporation, charity, etc.)

□ Certified copy of the death certificate (photocopies not accepted)

□ Tax waiver if required by the decedent’s state of residence (see Janus Henderson IRA Beneficiary Claim Form for details)

□ Clear instructions for any distribution (if applicable)

Roth Beneficiary Options

Account will be re-registered into either a Roth IRA or Inherited Roth IRA account before any distributions can be taken.

Important Definitions

Required Minimum Distribution (RMD) - Not required for the original owner of a Roth IRA or for a spouse beneficiary whoelects to treat-as-own. However, RMDs are required from Inherited Roth IRA accounts after the account has been re-registered to the beneficiary. The amount of the RMD will be based on the method elected for distribution from the InheritedRoth IRA. The Janus Henderson IRA Distribution Form and IRA Systematic Distribution Form are enclosed for yourconvenience.

Life expectancy - Remaining number of years an individual is expected to live. Life expectancy tables are issued by the IRSand are used to calculate RMDs for retirement account owners and their beneficiaries.

Five-year rule - A distribution option from an Inherited Roth IRA where assets must be withdrawn by December 31st of thefifth year following the original owner’s death.

Lump sum distribution - Distribute all funds in the account once they are re-registered to the beneficiary. Complete the JanusHenderson IRA Distribution Form. This option is available at any time.

Rollover (treat-as-own) - Available at any time to a spouse beneficiary. Allows the spouse beneficiary to move assets into aRoth IRA. After a rollover, all normal Roth IRA rules will apply.

Inherited Roth IRA account - Available to spouse and non-spouse beneficiaries. Original owner’s name remains on theaccount and you will continue to be the beneficiary of the account. Inherited Roth IRA rules will apply, including those fordistribution.

Janus Henderson highly recommends consulting with a tax professional or financial advisor before making any choices.

□ Spouse beneficiary options:

Roll over the assets into a new or existing JanusHenderson Roth IRA in your name (normal Roth IRArules apply)

Transfer the assets into a Janus Henderson InheritedRoth IRA

Distribution options:

Lump sum distribution

Distribute based on life expectancy (Must begin by12/31 of the original owner’s 70½ year.)

Distribute using the 5-year rule

□ Non-spouse person or entity beneficiary options:

Transfer the assets into a Janus Henderson InheritedRoth IRA

Distribution options:

Lump sum distribution

Distribute based on life expectancy (May need to startthe year following the year of the IRA holder’s death.This option is not available for estate/entitybeneficiaries.)

Distribute using the 5-year rule

Questions? call us at 800-241-1838

296-11-16304 10-18

- - -

Inheriting a Roth IRA - Beneficiary Checklist PO Box 219109 • Kansas City, MO 64121-9109 • 800-241-1838

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Use this form to establish an account when the original IRA owner is deceased and you have been designated as the beneficiary. Each beneficiary must complete a separate claim form.

There are many options to consider when inheriting an IRA. Janus Henderson encourages you to consult with a tax advisor and/orfinancial planner before making any choices.

The inherited assets will be transferred to the same fund as the original account. If you would like to exchange to a different fund ata later date, please contact a Janus Henderson representative or visit www.janushenderson.com.

In the event of an IRA participant’s death, the executor of the decedent’s estate or the IRA beneficiary(ies) may request a date-of-death valuation of the decedent’s IRA account pursuant to IRS Revenue Procedure 89-52.

Print in capital letters using black ink.

Questions? Call 800-241-1838.

You must be a US Citizen or US Resident Alien residing in the United States or a US Territory to open a Janus Henderson account.Shares inherited by an IRA beneficiary who does not meet this requirement must be immediately liquidated (mandatory taxwithholding rules may apply).

An inheritance tax waiver may be required if the decedent was a resident of Alabama (not required if death occurred after12/31/04), Indiana (not required if transferred to the surviving spouse or if the account owner died after 12/31/12), Ohio (notrequired if transferred to the surviving spouse, value less than $25,000 as of date of death, or decedent died after 12/31/12),Oklahoma (not required if transferred to spouse, or if death occurred after 12/31/09), Pennsylvania (not required if transferred tospouse), Puerto Rico (required) or Tennessee (not required if the decedent died after 12/31/2015). Please contact the appropriatestate’s department of revenue for further information.

For minor beneficiaries: If a custodian for a minor beneficiary was not previously designated by the account owner, the personalrepresentative of the decedent’s estate must designate one. Additional documentation may be required. Please call for moreinformation if a minor is inheriting the account.

Important Note: To help the government deter money laundering and terrorism funding activities, all financial institutions arerequired to obtain, verify and record information that identifies each person who opens an account. Please read importantdisclosures in Section 7.

Please include an original certified copy of the decedent’s death certificate.

Please return the certified death certificate and/or court documents to me at (please print): __________________________________________

Required Minimum Distribution (RMD):

If the IRA owner died after reaching age 70½, but before April 1 of the year following their 70½ year, no RMD is required until the next year. However, if the IRA owner died after April 1 following the year they reached 70½, any undistributed RMD amount must be distributed in the year of death by December 31. This amount is based on the original owner’s RMD calculation and reported under the beneficiary’s Tax ID. If an RMD is required, please complete Section 4. An RMD is not required for the original owner of a Roth IRA. However, the beneficiary may be required to take RMDs following the year of death of the original owner.

Distribution Election:

Assets inherited from an IRA have many unique options and requirements. Prior to making your distribution election(s), Janus Henderson encourages you to consult with a tax advisor and/or financial planner for assistance in making such an important decision. Once you have determined how you wish to distribute these assets, please complete the appropriate Janus Henderson Distribution Form (enclosed) and return it with your Beneficiary Claim Form. Please contact a Janus Henderson representative with any additional questions.

1. Original IRA Owner InformationOriginal Owner’s Full Legal Name

First Name Middle Initial Last Name

Original Owner’s Date of Birth Original Owner’s Date of Death Original Owner’s Social Security Number

Check one box to indicate the type of account you are inheriting.

□ Traditional IRA □ SEP IRA □ SARSEP IRA □ Roth IRA (review Inheriting a Roth IRA—Beneficiary Checklist)

__________________________________________

- - -

IRA Beneficiary Claim Form- Individual Beneficiary PO Box 219109 • Kansas City, MO 64121-9109 • 800-241-1838

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2. Beneficiary InformationRelationship of Beneficiary to the Decedent (check one):

□ Spouse □ Non-Spouse (For a Minor Beneficiary, please also complete Section 2a below.)

First Name Middle Initial Last Name

Social Security Number Date of Birth

Mailing Address (If you provide a PO Box, you must fill out Physical Address below.)

Street Number or PO Box Street Name Apartment Number

City State Zip Code

Phone Number (required) Email Address (optional)

Physical Address (Required, if different from above. No PO Box addresses.)

Street Number Street Name Apartment Number

City State Zip Code

2a. Custodian Information for Minor Beneficiary (if applicable)

Custodian’s First Name Middle Initial Last Name

Social Security Number Date of Birth

Mailing Address (If you provide a PO Box, you must fill out Physical Address below.)

Street Number or PO Box Street Name Apartment Number

City State Zip Code

Phone Number (required) Email Address (optional)

Physical Address (Required, if different from above. No PO Box addresses.)

Street Number Street Name Apartment Number

City State Zip Code

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3. Spouse Beneficiary Options (If applicable)

Complete this section only if you are a spouse beneficiary.

□ Rollover to a Janus Henderson IRA. This option is only available to the spouse beneficiary of the deceased shareholder.

Assets will be moved into the same fund using the same allocations as that of the decedent unless otherwise indicated. To useyour existing account the type of IRA must match the type of account you are inheriting.

□ Use my existing IRA account number: _____________________

□ Establish a new IRA in my name

□ Transfer assets to a new Janus Henderson Inherited IRA account.

Note: If no box is checked, Janus Henderson will establish an Inherited IRA account and Inherited IRA rules will apply.

4. Required Minimum Distribution (RMD)

If the IRA owner died after reaching age 70½, but before April 1 of the year following their 70½ year, no RMD is required until the next year. However, if the IRA owner died after April 1 following the year they reached 70½, any undistributed RMD amount must be distributed in the year of death by December 31. This amount is based on the original owner’s RMD calculation and reported under the beneficiary’s Tax ID. An RMD is not required for the original owner of a Roth IRA. (Check all that apply)

□ Please calculate and distribute the decedent’s RMD for the year of death (Does not apply to Roth IRAs).

□ I have included a completed Janus Henderson IRA Distribution Form for an amount other than the decedent’s RMD.

□ I have included a completed Janus Henderson IRA Systematic Distribution Form to automatically redeem the beneficiary’s

RMD going forward.

□ I plan to take the decedent’s RMD at a later time prior to IRS deadlines (Does not apply to Roth IRAs).

□ I plan to take beneficiary distributions at a later time prior to IRS deadlines.

□ The decedent’s RMD has been satisfied for the year of death or is not required (Does not apply to Roth IRAs).

Notes:

The RMD will be distributed proportionately from all inherited funds and sent to your address of record. If there is more than one beneficiary, each beneficiary should distribute their portion of the deceased owner’s RMD before

12/31 in the year of death (If applicable). For other distribution amounts and/or options, please complete the Janus Henderson IRA Distribution Form or the Janus

Henderson IRA Systematic Distribution Form (Enclosed). Any missed distributions (excess accumulations) may be subject to a 50% IRS excise penalty. Due to the complexity of any missed RMDs for either the decedent or beneficiary, you may need to include a letter of

instruction. Should you have any questions, please consult a tax advisor and/or financial planner or see IRS Publication590B.

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5. Would you like income tax withheld on the RMD? (check one)

If this section is not completed, IRS regulations require federal income tax to be withheld at a rate of 10% from your distributions. Any applicable mandatory state income tax will also be withheld at your state’s required minimum rate.

Form W-4P/OMB NO. 1545-0074

Important Notice: Any distributions from your IRA are subject to federal income tax withholding unless you elect not to have withholding apply. Since the entire distribution may be included in your income that is subject to federal income tax, the withholding will apply to the entire distribution. Qualified distributions from a Roth IRA are nontaxable and therefore not subject to withholding.

□ I do not want any federal income tax withheld on my distributions. I understand that I will be responsible for paying the

income tax (if any) which may be due as a result of these distributions. If required by my state, mandatory withholdingfor state income tax will be taken at my state’s required minimum rate.

□ Please withhold federal income tax on my distributions at a rate of _____% (10% is the minimum withholding rate). I

understand that Janus Henderson will remit any income tax which has been withheld to the Internal Revenue Serviceon my behalf. If required by my state, mandatory withholding for state income tax will be taken at my state’s requiredminimum rate.

Notes:

If no box is selected, federal income tax will be taken at a default rate of 10% along with any mandatory state incometax for Traditional, SEP & SARSEP IRAs; Roth IRAs will default to no withholding.

Any amounts withheld cannot be reimbursed by Janus Henderson.

If you elect not to have withholding apply to your distributions, or if you do not have enough federal income tax withheldfrom your distributions, you may be responsible for payment of estimated tax. You may incur penalties under theestimated tax rules if your withholding and estimated tax payments are not sufficient. Even if you elect not to havefederal income tax withheld, you are liable for payment of federal income tax on the taxable portions of yourdistributions. Whether or not you elect to have withholding apply, you are responsible for any federal income taxes,state and local taxes, and any penalties that may apply to your distributions.

For more information, or for assistance completing this form, please contact a Janus Henderson representative at 800-241-1838.

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B. Secondary Beneficiary(ies)Secondary beneficiaries only receive assets if the account owner has died and all primary beneficiaries predecease theowner or disclaim assets. If you have more than 2 secondary beneficiaries please attach a separate sheet. Secondarybeneficiary allocations must total 100%.

First Name Middle Initial Last Name

Social Security Number Date of Birth % of Account

Custodian’s Full Name

First Name Middle Initial Last Name

Social Security Number Date of Birth % of Account

________________________________________________________________________________________________________________________ Custodian’s Full Name

Total: ________ % Must total 100%

6. Who would you like to name as the beneficiary(ies) of your account?

A. Primary Beneficiary(ies)

If applicable, the share of a beneficiary who predeceases the account owner will be divided proportionally among thesurviving beneficiaries. If you have more than 2 primary beneficiaries please attach a separate sheet. Primary beneficiaryallocations must total 100%.

□ Check here if beneficiary is a minor and appoint one person as custodian. You cannot name yourself as custodian.

□ Check here if beneficiary is a minor and appoint one person as custodian. You cannot name yourself as custodian.

□ Check here if beneficiary is a minor and appoint one person as custodian. You cannot name yourself as custodian.

□ Check here if beneficiary is a minor and appoint one person as custodian. You cannot name yourself as custodian.

□ Spouse

□ Non-Spouse

□ Spouse

□ Non-Spouse

□ Spouse

□ Non-Spouse

□ Spouse

□ Non-Spouse

First Name Middle Initial Last Name

Social Security Number Date of Birth % of Account

Custodian’s Full Name

First Name Middle Initial Last Name

Social Security Number Date of Birth % of Account

________________________________________________________________________________________________________________________ Custodian’s Full Name

Total: ________ % Must total 100%

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PAGE 6 of 6

7. Please read and sign below.By signing below, I:

(1) establish an Individual Retirement Account (IRA) pursuant to the Internal Revenue Code of 1986, as amended, and inaccordance with all the terms of the Custodial Agreement on Form 5305-A, 5305-SEP or 5305-RA (whichever is applicable); (2)appoint State Street Bank and Trust Company, or its successors, as custodian on the account; (3) agree that I have received,read, accepted and specifically incorporated herein the Custodial Agreement on Form 5305-A, 5305-SEP or 5305-RA (whicheveris applicable) and the IRA Disclosure Statement; (4) agree to promptly give instructions to the custodian necessary to enable thecustodian to carry out its duties under the Custodial Agreement; (5) agree that this account will be subject to the CustodialAgreement as amended from time to time; and (6) agree that the terms, representations and conditions in this application and theprospectus, as amended from time to time, will apply to this account and any account established at a later date.

Certify that I have received and read the current prospectus of the Fund(s) in which I am investing. I certify that I have theauthority and legal capacity to make this purchase and that I am of legal age in my state of residence. I agree to read theprospectus for any Janus Henderson fund into which I request an exchange.

Authorize the Fund and its agents to act upon instructions (by phone, in writing, online or by other means) believed to be genuineand in accordance with procedures described in the prospectus for this account or any account into which exchanges are made. Iagree that neither the Funds nor the transfer agent will be liable for any loss, cost or expense for acting on such instructions,provided the Fund employs reasonable procedures to confirm that instructions communicated are genuine. I understand it is myresponsibility to review account statements and inform Janus Henderson of errors posted to my account. I understand JanusHenderson reserves the right not to correct errors not brought to the company’s attention within a reasonable time period. Iunderstand that anyone who can properly identify my account(s) may be able to make telephone transactions on my behalf.

Authorize the Fund and its agents to reinvest all income dividends and capital gains distributions in the distributing fund.

Authorize the Fund and its agents to establish check and telephone redemption privileges on my account.

Certify that if I am the spouse beneficiary and have elected to rollover the assets into a Janus Henderson IRA in Section 3, that inaddition to the other terms and conditions listed, I: (1) certify that all contributions to the IRA meet the requirements of the InternalRevenue Code governing such contributions; and (2) authorize the Fund and its agents to establish telephone and onlinepurchase privileges on my account.

Certify that (if I am married and reside in a community property or marital property state) my spouse has knowledge of andconsents to the designation of a non-spouse beneficiary for this account. (Please consult with a legal advisor regarding yourbeneficiary designation. Neither the custodian nor the plan sponsor will be liable for any consequences resulting from failure toaccurately represent spousal consent.)

Understand that Florida law voids, with certain limited exceptions, an ex-spouse’s designation as beneficiary if designated prior tothe time the decedent’s marriage was judicially dissolved or declared invalid by court order. As a result of this law, I may berequired to provide additional documentation before Janus Henderson is able to process my request.

Consent to the ‘householded’ delivery of any fund prospectuses, shareholder reports or other documents (except transactionconfirmations and account statements) that I am required, by law, to receive. This means Janus Henderson will generally delivera single copy of the most recent annual and semi-annual reports, prospectuses, and newsletters to investors who share anaddress, even if the accounts are registered under different names. My participation in this program will continue indefinitelyunless I contact Janus Henderson.

Agree that the information provided is accurate. Any required minimum distributions are my responsibility. Janus Henderson willnot be held liable for any failure to distribute. Due to the important tax consequences associated with retirement plan distributions,I have been advised to consult with a tax advisor.

Important Note: To help the government deter terrorism funding and money laundering activities, all financial institutions are

required to obtain, verify and record information that identifies each person who opens an account. So that we may comply withthese requirements, we ask you to please complete the registration section in its entirety when opening an account with JanusHenderson. The omission of this information will result in the return of your application and investment. Please note that yourability to perform transactions in your account may also be affected or otherwise delayed if Janus Henderson cannot easily verifythe accuracy of the required information in the registration section. If, after 30 days, Janus Henderson is still unable to verify therequired information, your account may be closed and your shares redeemed at the next available net asset value (NAV).

Under penalty of perjury, I certify that:

1. The Social Security Number(s) shown on this application is/are correct.

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding; or (b) I have not been notified bythe Internal Revenue Service (IRS) that I am subject to backup withholding as a result of failure to report all interest ordividends; or (c) the IRS has notified me that I am no longer subject to backup withholding. Cross out item 2 if you have beennotified by the IRS that you are currently subject to backup withholding.

3. I am a US Citizen or a US Resident Alien residing in the United States or a US Territory.

4. I am exempt from reporting per the Foreign Account Tax Compliance Act (FATCA).

The Internal Revenue Service does not require your consent to any provision of this document other than the certifications required to avoid backup withholding.

296-11-05057 01-19

__________________________________________________________________________________________________________

Signature of Owner or Custodian for Minor Date

X

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Use this form to establish an account when the original IRA owner is deceased and an entity such as the decedent’s estate, a trust or a corporation/business entity has been designated as the beneficiary. Each beneficiary must complete a separate claim form.

For Inherited IRAs registered in the name of a trust, an estate or corporation, provide the full legal name of the entity.

Inherited IRA assets have several unique options. Janus Henderson highly recommends consulting with a tax advisor and/orfinancial planner before selecting your choice.

The inherited assets will be transferred to the same fund as from the original account. If you would like to exchange to a differentfund at a later date, please contact a Janus Henderson representative or visit www.janushenderson.com.

In the event of an IRA participant’s death, the executor of the decedent’s estate or the IRA beneficiary(ies) may request a date-of-death valuation of the decedent’s IRA account pursuant to IRS Revenue Procedure 89-52.

Print in capital letters using black ink.

Questions? Call 800-241-1838.

The entity must be established and located in the United States or a US Territory with a valid US taxpayer identification number toopen a Janus Henderson account. Shares inherited by an IRA beneficiary who does not meet this requirement must be immediatelyliquidated (mandatory tax withholding rules may apply).

An inheritance tax waiver may be required if the decedent was a resident of Alabama (not required if death occurred after12/31/04), Indiana (not required if transferred to the surviving spouse or if the account owner died after 12/31/12), Ohio (notrequired if transferred to the surviving spouse, value less than $25,000 as of date of death, or decedent died after 12/31/12),Oklahoma (not required if transferred to the surviving spouse or if the account owner died after 12/31/09), Pennsylvania (notrequired if transferred to spouse), Puerto Rico (required) or Tennessee (not required if the decedent died after 12/31/2015). Pleasecontact the appropriate state’s department of revenue for further information.

Important Note: To help the government deter money laundering and terrorism funding activities, all financial institutions arerequired to obtain, verify and record information that identifies each person who opens an account. Please read importantdisclosures in Section 6.

Please include an original certified copy of the decedent’s death certificate.

Please return the certified death certificate and/or court documents to me at (please print):

Beneficiary Type:

□ Trust/Estate (Complete Section 2)

□ Corporation/Business Entity (Complete Section 3)

Required Minimum Distribution (RMD):

If the IRA owner died after reaching age 70½, but before April 1 of the year following their 70½ year, no RMD is required until the next year. However, if the IRA owner died after April 1 following the year they reached 70½, any undistributed RMD amount must be distributed in the year of death by December 31. This amount is based on the original owner’s RMD calculation and reported under the beneficiary’s Tax ID. If an RMD is required, please complete Section 4. An RMD is not required for the original owner of a Roth IRA. However, the beneficiary may be required to take RMDs following the year of death of the original owner.

Distribution Election:

Assets inherited from an IRA have many unique options and requirements. Prior to making your distribution election(s), Janus Henderson encourages you to consult with a tax advisor and/or financial planner for assistance in making such an important decision. Once you have determined how you wish to distribute these assets, please complete the appropriate Janus Henderson Distribution Form (enclosed) and return it with your Beneficiary Claim Form. Please contact a Janus Henderson representative with any additional questions.

1. Original IRA Owner’s InformationPlease provide the following information about the original Janus Henderson shareholder.

First Name Middle Initial Last Name

Date of Birth Date of Death Social Security Number Account Number(s)

Check one box to indicate the type of account being inherited.

□ Traditional IRA □ SEP IRA □ SARSEP IRA □ Roth IRA (review Inheriting a Roth IRA—Beneficiary Checklist)

- - -

IRA Beneficiary Claim Form- Entity Beneficiary PO Box 219109 • Kansas City, MO 64121-9109 • 800-241-1838

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2. Trustee/Executor InformationComplete Section 2 only if the beneficiary is a Trust or Estate. If there are more than two Trustees or Executors, attach a separate piece of paper with their names and required information along with a signature on this claim form for each. A copy of the trust document or currently certified evidence of appointment for the estate representative must be provided.

The decedent’s Social Security Number should not be used in the sections below.

□ Trust □ Estate

Name of Trust/Estate

Date Trust was Established Trust’s Social Security Number or Trust’s/Estate’s Taxpayer Identification Number

Name of Trustee/Estate Representative

First Name Middle Initial Last Name

Social Security Number Date of Birth

Mailing Address (If you provide a PO Box, you must fill out Physical Address below.)

Street Number or PO Box Street Name Apartment Number

City State Zip Code

Phone Number (required) Additional Phone Number (optional)

Physical Address (Required, if different from above. No PO Box addresses.)

Street Number Street Name Apartment Number

City State Zip Code

Name of Co-Trustee/Estate Representative (if applicable)

First Name Middle Initial Last Name

Social Security Number Date of Birth

Mailing Address (If you provide a PO Box, you must fill out Physical Address below.)

Street Number or PO Box Street Name Apartment Number

City State Zip Code

Phone Number (required) Additional Phone Number (optional)

Physical Address (Required, if different from above. No PO Box addresses.)

Street Number Street Name Apartment Number

City State Zip Code

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3. Corporation/Business Entity InformationComplete Section 3 only if the designated beneficiary is a corporation or business entity. Corporations must be established and located in the US to open a Janus Henderson account.

Name of Corporation or Other Entity

Corporation/Other Entity’s Taxpayer Identification Number

Mailing Address (If you provide a PO Box, you must fill out Physical Address below.)

Street Number or PO Box Street Name Apartment Number

City State Zip Code

Phone Number (required) Additional Phone Number (optional)

Physical Address (Required, if different from above. No PO Box addresses.)

Street Number Street Name Apartment Number

City State Zip Code

Certificate of Authorization (Please include a copy of one of the following if a Corporation or other Organization.)

□ Corporate Resolution □ Secretary’s Certificate □ Articles of Incorporation □ Bylaws or Partnership Agreement

□ Other: ______________________________________________

The undersigned hereby certifies that he/she is the duly elected Secretary of:

(Name of Corporation/Organization)

and that the following individual(s):

First Name Middle Initial Last Name

Social Security Number Date of Birth Title

First Name Middle Initial Last Name

Social Security Number Date of Birth Title

Please indicate the type of organization:

□ Bank/Nominee

□ Brokerage Firm

□ Sole Proprietor

□ Partnership/Investment Club

□ Trust Company

□ C Corporation

□ S Corporation

□ Association/Hospital

□ Insurance Company

□ Public CompanyTicker Symbol: _________

□ Foundation/Charity

□ Church

□ Other: _______________

□ Limited Liability Company (Enter tax classification C=C Corporation, S=S Corporation, P=Partnership): _________________

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Certificate of Authorization continued (Please complete for Corporations or other Organizations only.)

First Name Middle Initial Last Name

Social Security Number Date of Birth Title

First Name Middle Initial Last Name

Social Security Number Date of Birth Title

First Name Middle Initial Last Name

Social Security Number Date of Birth Title

is/are duly authorized by resolution or otherwise to act on behalf of the Corporation/Organization in connection with the Corporation’s/Organization’s ownership shares of any mutual fund managed by Janus Henderson (individually, the “Fund” and collectively, the “Funds”) including, without limitation, furnishing any such Fund and its transfer agent with instructions to transfer or redeem shares of that Fund payable to any person or in any manner, or to redeem shares of that Fund and apply the proceeds of such redemption to purchase shares of another fund (an “exchange”), and to execute any necessary forms in connection therewith.

If the undersigned is the only person authorized to act on behalf of the Corporation/Organization, the undersigned certifies that he/she is the sole shareholder, director, and officer of the Corporation/Organization and that the Corporation’s/Organization’s Charter, Articles of Incorporation or Bylaws provide that he/she is the only person authorized to act.

Unless expressly declined, the undersigned further certifies that the Corporation/Organization has authorized by resolution or otherwise the establishment of the telephone exchange and telephone redemption by check privileges for the Corporation’s/Organization’s account with any Fund offering such Privilege. If elected, the undersigned also certifies that the Corporation/Organization has similarly authorized establishment of the electronic transfer, and telephone redemption by wire for the Corporation’s/Organization account with any Fund offering said privileges. Certain transactions may require additional documentation; please refer to the Janus Henderson Prospectus. The undersigned has further authorized each Fund and its transfer agent to honor any written, telephone, or facsimile instructions furnished pursuant to any such privilege by any person believed by the Fund or its transfer agent to their agents, officers, directors, trustees, or employees to be authorized to act on behalf of the Corporation/Organization and agrees that neither the fund nor its transfer agent, their agents, officers, trustees, or employees will be liable for any loss, liability, cost or expense for acting upon any such instructions.

These authorizations shall continue in effect until after the Fund and its transfer agent receive written notice from the Corporation/Organization of any change.

In Witness whereof, I have hereunto subscribed my name as Secretary and affixed the seal of the Corporation/Organization this ________ day of _________ , 20 _____ .

Corporate Seal Here (If available) __________________________________________________ Secretary Signature

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4. Required Minimum Distribution (RMD)

If the IRA owner died after reaching age 70½, but before April 1 of the year following their 70½ year, no RMD is required until the next year. However, if the IRA owner died after April 1 following the year they reached 70½, any undistributed RMD amount must be distributed in the year of death by December 31. This amount is based on the original owner’s RMD calculation and reported under the beneficiary’s Tax ID. An RMD is not required for the original owner of a Roth IRA. (Check all that apply.)

□ Please calculate and distribute the decedent’s RMD for the year of death. (Does not apply to Roth IRAs.)

□ I have included a completed Janus Henderson IRA Distribution Form for an amount other than the decedent’s RMD.

□ I have included a completed IRA Systematic Distribution Form to automatically redeem the beneficiary’s RMD

going forward.

□ I plan to take the decedent’s RMD at a later time prior to IRS deadlines. (Does not apply to Roth IRAs.)

□ I plan to take beneficiary distributions at a later time prior to IRS deadlines.

□ The decedent’s RMD has been satisfied for the year of death or is not required. (Does not apply to Roth IRAs.)

Notes:

The RMD will be distributed proportionately from all inherited funds based on the percentage you have inherited and sent toyour address of record.

If there is more than one beneficiary, each beneficiary should distribute their portion of the deceased owner’s RMD before12/31 in the year of death (If applicable).

For other distribution amounts and/or options, please complete the Janus Henderson IRA Distribution Form or the JanusHenderson IRA Systematic Distribution Form (enclosed).

Any missed distributions (excess accumulations) may be subject to a 50% IRS excise penalty. Due to the complexity of any missed RMDs for either the decedent or beneficiary, you may need to include a letter of

instruction. Should you have any questions, please consult with a tax advisor and/or financial planner or see IRSPublication 590B.

5. Would you like income tax withheld on the RMD? (check one)

□ I do not want any federal income tax withheld on my distributions. I understand that I will be responsible for paying the

income tax (if any) which may be due as a result of these distributions. If required by my state, mandatory withholding forstate income tax will be taken at my state’s required minimum rate.

□ Please withhold federal income tax on my distributions at the rate of _____% (10% is the minimum withholding rate). I

understand that Janus Henderson will remit any income tax which has been withheld to the Internal Revenue Service onmy behalf. If required by my state, mandatory withholding for state income tax will be taken at my state’s requiredminimum rate.

Notes:

If no box is selected, federal income tax will be taken at a default rate of 10% along with any mandatory state income taxfor Traditional, SEP & SARSEP IRAs; Roth IRAs will default to no withholding.

Any amounts withheld cannot be reimbursed by Janus Henderson.

If you elect not to have withholding apply to your distributions, or if you do not have enough federal income tax withheldfrom your distributions, you may be responsible for payment of estimated tax. You may incur penalties under the estimatedtax rules if your withholding and estimated tax payments are not sufficient. Even if you elect not to have federal income taxwithheld, you are liable for payment of federal income tax on the taxable portions of your distributions. Whether or not youelect to have withholding apply, you are responsible for any federal income taxes, state and local taxes, and any penaltiesthat may apply to your distributions.

These distributions will be reported to the IRS and the state of your residence, if applicable, as taxable income. Theaddress on the account registration at the time of each distribution will determine the state of residence for statewithholding purposes.

For more information, or for assistance completing this form, please contact a Janus Henderson representative at 800-241-1838.

If this section is not completed, IRS regulations require federal income tax to be withheld at a rate of 10% from your distributions. Any applicable mandatory state income tax will also be withheld at your state’s required minimum rate.

Form W-4P/OMB NO. 1545-0074

Important Notice: Any distributions from your IRA are subject to federal income tax withholding unless you elect not to have withholding apply. Since the entire distribution may be included in your income that is subject to federal income tax, the withholding will apply to the entire distribution. Qualified distributions from a Roth IRA are nontaxable and therefore not subject to withholding.

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6. Please read and sign.By signing, I:

(1) establish an Individual Retirement Account (IRA) pursuant to the Internal Revenue Code of 1986, as amended, and inaccordance with all the terms of the Custodial Agreement on Form 5305-A, 5305-SEP or 5305-RA (whichever is applicable);(2) appoint State Street Bank and Trust Company, or its successors, as custodian on the account; (3) agree that I havereceived, read, accepted and specifically incorporated herein the Custodial Agreement on Form 5305-A, 5305-SEP or 5305-RA (whichever is applicable) and the IRA Disclosure Statement; (4) agree to promptly give instructions to the custodiannecessary to enable the custodian to carry out its duties under the Custodial Agreement; (5) agree that this account will besubject to the Custodial Agreement as amended from time to time; and (6) agree that the terms, representations andconditions in this application and the prospectus, as amended from time to time, will apply to this account and any accountestablished at a later date.

Certify that I have received and read the current prospectus of the Fund(s) in which I am investing. I certify that I have theauthority and legal capacity to make this purchase and that I am of legal age in my state of residence. I agree to read theprospectus for any Janus Henderson fund into which I request an exchange.

Authorize the Fund and its agents to act upon instructions (by phone, in writing, online or by other means) believed to begenuine and in accordance with procedures described in the prospectus for this account or any account into which exchangesare made. I agree that neither the Funds nor the transfer agent will be liable for any loss, cost or expense for acting on suchinstructions, provided the Fund employs reasonable procedures to confirm that instructions communicated are genuine. Iunderstand it is my responsibility to review account statements and inform Janus Henderson of errors posted to my account. Iunderstand Janus Henderson reserves the right not to correct errors not brought to the company's attention within areasonable time period. I understand that anyone who can properly identify my account(s) may be able to make telephonetransactions on my behalf.

Authorize the Fund and its agents to reinvest all income dividends and capital gains distributions in the distributing fund.

Authorize the Fund and its agents to establish check and telephone redemption privileges on my account.

Consent to the ‘householded’ delivery of any fund prospectuses, shareholder reports or other documents (except transactionconfirmations and account statements) that I am required, by law, to receive. This means Janus Henderson will generallydeliver a single copy of the most recent annual and semiannual reports, prospectuses, and newsletters to investors who sharean address, even if the accounts are registered under different names. My participation in this program will continue indefinitelyunless I contact Janus Henderson.

Agree that the information provided is accurate. Any required minimum distributions are my responsibility. Janus Hendersonwill not be held liable for any failure to distribute. Due to the important tax consequences associated with retirement plandistributions, I have been advised to consult with a tax advisor.

Authorized Trader Indemnification:

On behalf of the corporation/other entity, I/we hereby agree to indemnify and hold Janus Henderson, its affiliates and anydirectors, officers, employees, or agents of these entities, including without limitation each Janus Henderson fund, harmlessfrom any claims (including reasonable attorney’s fees) that may arise by reason of acting upon instructions, either oral, writtenor electronically believed to have originated from the Authorized Trader(s) under the authorization contained in this Agreement,and from any and all acts of the Authorized Trader(s) with respect to the Janus Henderson account(s).

This authorization is ongoing and shall remain in full force and effect until Janus Henderson receives notice of its revocation byan officer of the organization. Janus Henderson accepts no liability for acting on instructions from the Authorized Trader(s) incases in which it is not notified that the Authorized Trader(s) no longer has the authority to transact on the account.

1. Purchase, sell and exchange shares;2. Change the mailing address of the account(s);3. Make inquiries regarding the account(s) and receive account information;4. Make minor account option changes such as dividend and capital gains distribution options; and5. Select a cost basis election.

I/We understand that the Authorized Trader(s) will not have authority to:

1. Add, delete or change any banking information;2. Request a wire transfer to any account other than my bank account of record;3. Redeem shares from the fund account(s) and have the proceeds payable or mailed to anyone other than the organization/

other entity;4. Have check writing privileges on the account(s); and5. Change the ownership of the account(s).

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PAGE 7 of 7 296-11-04837 01-19

Important Note: To help the government deter terrorism funding and money laundering activities, all financial institutions are required to obtain, verify and record information that identifies each person who opens an account. So that we may comply with these requirements, we ask you to please complete the registration section in its entirety when opening an account with Janus Henderson. The omission of this information will result in the return of your application and investment. Please note that your ability to perform transactions in your account may also be affected or otherwise delayed if Janus Henderson cannot easily verify the accuracy of the required information in the registration section. If, after 30 days, Janus Henderson is still unable to verify the required information, your account may be closed and your shares redeemed at the next available net asset value (NAV).

Under penalty of perjury, I certify that:

1. The Social Security Number(s)/Tax Identification Number(s) shown on this application is/are correct.

2. The entity is not subject to backup withholding because: (a) the entity is exempt from backup withholding; or (b) theentity has not been notified by the Internal Revenue Service (IRS) that the entity is subject to backup withholding as aresult of a failure to report all interest or dividends; or (c) the IRS has notified me that the entity is no longer subject tobackup withholding. Cross out item 2 if the entity has been notified by the IRS that the entity is currently subject tobackup withholding.

3. I am a US Citizen or a US Resident Alien residing in the United States or a US Territory or the entity is a US Corporationlocated in the United States or a US Territory.

4. I am exempt from reporting per the Foreign Account Tax Compliance Act (FATCA).

The Internal Revenue Service does not require your consent to any provision of this document other than the certifications required to avoid backup withholding.

Signature of Trustee/Estate Representative/Authorized Officer Title Date

Signature of Trustee/Estate Representative/Authorized Officer Title Date

Signature of Trustee/Estate Representative/Authorized Officer Title Date

Signature of Trustee/Estate Representative/Authorized Officer Title Date

Signature of Trustee/Estate Representative/Authorized Officer Title Date

X

X

X

X

X

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In an effort to help fight financial crime, federal regulation requires certain financial institutions to obtain, verify, and record information about the beneficial owners of legal entity customers. Legal entities can be abused to disguise involvement in terrorist financing, money laundering, tax evasion, corruption, fraud, and other financial crimes. Requiring the disclosure of key individuals who ultimately own or control a legal entity (i.e., the beneficial owners) helps law enforcement investigate and prosecute these crimes.

This form must be completed by the person opening a new account on behalf of a legal entity. (For the purposes of this form, a legal entity includes a corporation, limited liability company, partnership, charity, or any other similar business entity formed in the United States or a foreign country.) Note: Publicly traded companies do not need to complete this form.

Print in capital letters using black ink.

Questions? Call 800-525-3713.

Certification of Beneficial Owner(s)

Persons opening an account on behalf of a legal entity must provide:

1. Name and title of the natural person opening this account

First Name Middle Initial Last Name

Title

2. Name and address of the legal entity for which this account is being opened

Name of Legal Entity

Street Number Street Name Apartment/Suite Number

City State Zip Code

3. The following information must be provided for each individual, if any, who, directly or indirectly(through any contract, arrangement, understanding, relationship or otherwise) owns 25 percent ormore of the equity interests of the legal entity listed above. If no individual meets this definition,please check “Beneficial Owner Not Applicable” below and skip this section.

Beneficial Owner Not Applicable

For a person with a Social Security Number (SSN), provide the SSN and leave Primary ID Type, Description and State/

Country/Province blank.

For a non-U.S. person without a Tax Identification Number (TIN), provide a Passport Number and Country of Issuance. In

lieu of a passport, non-U.S. persons may also provide a U.S. government-issued Alien ID or other foreign government-issued

documents evidencing nationality or residence and bearing a photograph or similar safeguard.

- - -

Certification of Beneficial Owner of

Legal Entity Customers Form PO Box 219109 • Kansas City, MO 64121-9109 • 800-525-3713

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First Beneficial Owner’s Information:

First Name Middle Initial Last Name

Street Number Street Name Apartment/Suite Number

City State Zip Code

Country Social Security Number Date of Birth

Primary ID Type Primary ID Description Primary ID State/Country/Province

Second Beneficial Owner’s Information:

First Name Middle Initial Last Name

Street Number Street Name Apartment/Suite Number

City State Zip Code

Country Social Security Number Date of Birth

Primary ID Type Primary ID Description Primary ID State/Country/Province

Third Beneficial Owner’s Information:

First Name Middle Initial Last Name

Street Number Street Name Apartment/Suite Number

City State Zip Code

Country Social Security Number Date of Birth

Primary ID Type Primary ID Description Primary ID State/Country/Province

Fourth Beneficial Owner’s Information:

First Name Middle Initial Last Name

Street Number Street Name Apartment/Suite Number

City State Zip Code

Country Social Security Number Date of Birth

Primary ID Type Primary ID Description Primary ID State/Country/Province

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PAGE 3 of 3 296-11-11225 10-18

4. The following information for one individual with significant responsibility for managing the legal

entity listed above, such as an executive officer or senior manager (e.g., Chief Executive Officer, Chief

Financial Officer, Chief Operating Officer, Managing Member, General Partner, President, Vice

President, Treasurer); or any other individual who regularly performs similar functions. (If

appropriate, an individual listed under section 3 above may also be listed in this section 4.)

For a person with a Social Security Number (SSN), provide the SSN and leave Primary ID Type, Description and State/

Country/Province blank.

For a non-U.S. person without a Tax Identification Number (TIN), provide a Passport Number and Country of Issuance. In lieu

of a passport, non-U.S. persons may also provide a U.S. government-issued Alien ID or other foreign government-issued

documents evidencing nationality or residence and bearing a photograph or similar safeguard.

Individual with Control Information:

First Name Middle Initial Last Name

Street Number Street Name Apartment/Suite Number

City State Zip Code

Country Social Security Number Date of Birth

Primary ID Type Primary ID Description Primary ID State/Country/Province

Preferred Phone Number (required) Additional Phone Number (optional)

5. Please read and sign below.

I, _____________________________________________________________________________________ (printed name of natural person opening account), hereby certify,

to the best of my knowledge, that the information provided above is complete and correct.

Signature:

X Signature of Natural Person Opening Account Date

Legal Entity Identifier:

(Optional)

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Use this form to establish systematic distributions from your IRA.

Do not use this form for a one-time distribution.

Print in capital letters using black ink.

Questions? Call 800-525-1093.

1. What name is on your retirement account at Janus Henderson?

First Name Middle Initial Last Name

Social Security Number Date of Birth

Street Number Street Name Apartment Number

City State Zip Code

Phone Number (required) Additional Phone Number (optional)

Fund Name or Number Account Number

2. What distribution option would you like? (check A or B)

□ Option A: Please redeem a total of $ ________________ per payment. (continue to Section 3B)

□ Option B: Please calculate my Required Minimum Distribution (RMD) or Series of Substantially Equal Periodic Payments

from my retirement account.

Note: If no box is checked above, Option B will be used.

Required Beneficiary Information

Non-trust beneficiary: Please provide your spouse’s date of birth if your sole primary beneficiary is your spouse who is more than 10 years younger than you.

____________________________________________________________________________________________________________________________________

Spouse’s Date of Birth Name of Spouse Beneficiary

Trust beneficiary: If the beneficiary of your account is a trust, please provide the date of birth of the oldest primary beneficiary of the trust.

____________________________________________________________________________________________________________________________________

Trust Beneficiary’s Date of Birth Name of Trust Beneficiary

□ Check if the trust beneficiary is the spouse and is the sole primary beneficiary.

Required information: Please provide us with the prior year-end account value of any previous retirement accounts that were

transferred or rolled over to Janus Henderson during the current year: ___________________________________.

- - -

IRA Systematic Distribution Form PO Box 219109 • Kansas City, MO 64121-9109 • 800-525-1093

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3. From which funds(s) would you like the distribution taken? (check A or B)

□ A. From all funds proportionate to each fund’s prior year-end balance ________________________________________________________

Account Number

□ B. From the following funds (allocate as a % or amount of distribution for each fund listed):

Fund Name or Number Account Number % or $ Amount

Fund Name or Number Account Number % or $ Amount

Fund Name or Number Account Number % or $ Amount

Notes:

If you have elected to have Janus Henderson calculate your RMD in Section 2 and selected Option B in Section 3, then eachyear you will need to contact a Janus Henderson representative to have your RMD manually re-calculated. Failure to do somay result in a distribution amount different than expected.

If no box is checked, Option A will be used.

4. How often would you like to take your distribution? (check one)

Unless otherwise requested, quarterly means March, June, September and December; semiannually means June and December; and annually means December.

□ Monthly □ Quarterly □ Semiannually □ Annually – specify month _________________________________

Date of distribution __________________________ (If no date is specified, the distributions will be made on or about the 24th. If frequency is not specified, the distributions will be made annually.)

In what year should these distributions begin? _______________ (If no year is specified, distributions will be established immediately and paid as selected above.)

5. What type of distribution is this? (check one)

□ Normal Distribution - I am age 59½ or older.

□ Premature Distribution - I am under age 59½.

□ Premature Distribution with Exception - I am under age 59½, however, these distributions constitute a Series of

Substantially Equal Periodic Payments and are not subject to the 10% penalty tax for early distributions.

□ Disability

□ Death - Please call 800-525-1093 for specific distribution instructions.

6. Do you want income tax withheld? (check one)

□ I do not want any federal income tax withheld on my distributions. I understand that I will be responsible for paying the

income tax (if any) which may be due as a result of these distributions. If required by my state, mandatory withholding forstate income tax will be taken at my state’s required minimum rate.

□ Please withhold federal income tax on my distributions at the rate of _______ % (10% is the minimum withholding rate). I

understand that Janus Henderson will remit any income tax which has been withheld to the Internal Revenue Service on mybehalf. If required by my state, mandatory withholding for state income tax will be taken at my state’s required minimum rate.

If this section is not completed, IRS regulations require federal income tax to be withheld at a rate of 10% from your distributions. Any applicable mandatory state income tax will also be withheld at your state’s required minimum rate.

Form W-4P/OMB NO. 1545-0074

Important Notice: Any distributions from your IRA are subject to federal income tax withholding unless you elect not to have withholding apply. Since the distributions may be included in your income that is subject to federal income tax, the withholding will apply to all distributions. Qualified distributions from a Roth IRA are nontaxable and therefore not subject to withholding. Your withholding selection will stay in effect until you change or revoke it. You may make changes to the withholding amount of your distributions by completing this form or contacting Janus Henderson at 800-525-1093.

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7. Where would you like your distribution sent? (check one)

□ My new or existing non-retirement account at Janus Henderson. (Signature guarantee may be required. See section 11.)

□ Please send my distributions to the address of record.

□ Please send my distributions to the bank of record. (Bank must have been on file longer than 15 days with redemption

option.)

□ Please send my distributions to the bank account indicated in Section 9. (Signature guarantee may be required. See

section 11.)

□ Please send my distributions to the following address. (Signature guarantee may be required. See section 11.)

Name of Third Party (Custodian or Bank) Account Number

Address

City State Zip Code

8. What Janus Henderson funds would you like to own? (Complete this section to set up a new non-retirement

account or to allocate to an existing non-retirement account.)*

Fund Name or Number Existing Account Number or “New” % or $ Amount

Fund Name or Number Existing Account Number or “New” % or $ Amount

Fund Name or Number Existing Account Number or “New” % or $ Amount

Fund Name or Number Existing Account Number or “New” % or $ Amount

*Signature guarantee may be required if distribution is being paid to an account with any name(s) which is different from, or inaddition to, the name of record on the Janus Henderson retirement account (See section 11). Please call 800-525-1093 forspecific instructions.

Notes:

If no box is selected, federal income tax will be taken at a default rate of 10% along with any mandatory state income tax forTraditional, SEP & SAR-SEP IRAs; Roth IRAs will default to no withholding.

Any amounts withheld cannot be reimbursed by Janus Henderson.

If you elect not to have withholding apply to your distributions, or if you do not have enough federal income tax withheld fromyour distributions, you may be responsible for payment of estimated tax. You may incur penalties under the estimated tax rulesif your withholding and estimated tax payments are not sufficient. Even if you elect not to have federal income tax withheld, youare liable for payment of federal income tax on the taxable portions of your distributions. Whether or not you elect to havewithholding apply, you are responsible for any federal income taxes, state and local taxes, and any penalties that may apply toyour distributions.

These distributions will be reported to the IRS and the state of your residence, if applicable, as taxable income. The address onthe account registration at the time of each distribution will determine the state of residence for state withholding purposes.

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10. Please read and sign.

By signing:

I agree that the information provided is accurate. The required minimum distribution is my responsibility.Furthermore, if due to my redemption or exchange activity the systematic distribution requested herein cannot beprocessed, I agree to contact Janus Henderson to adjust my systematic distribution options. Janus Henderson willnot be held liable for any failure to distribute. Due to the important tax consequences associated with retirement plandistributions, I have been advised to consult with a tax professional.

Note: The terms identified below will apply to any new accounts established using this form. Your signature is required toprocess this form and to open your new account.

I certify that I have received and read the current prospectus of the Fund(s) in which I am investing. I certify that I have theauthority and legal capacity to make this purchase and that I am of legal age in my state of residence.

I agree to read the prospectus for any Janus Henderson fund(s) into which I may request an exchange in the future. Iunderstand that the terms, representations and conditions in this application and the prospectus, as amended from time totime, will apply to this account and any account established at a later date. Access janushenderson.com or call JanusHenderson at 800-525-1093 to obtain a prospectus.

I authorize the Fund and its agents to act upon instructions (by phone, in writing, online or by other means) believed to begenuine and in accordance with procedures described in the prospectus for this account or any account into which exchangesare made. I agree that neither the Funds nor the transfer agent will be liable for any loss, cost or expense for acting on suchinstructions, provided the Fund employs reasonable procedures to confirm that instructions communicated are genuine. Iunderstand it is my responsibility to review account statements and inform Janus Henderson of errors posted to my account. Iunderstand Janus Henderson reserves the right not to correct errors not brought to the company’s attention within areasonable time period. I understand that anyone who can properly identify my account(s) may be able to make telephonetransactions on my behalf.

I authorize the Fund and its agents to issue credits to and make debits from the bank account information set forth on thisform. I agree that Janus Henderson shall be fully protected in honoring any such transaction. I also agree that JanusHenderson may make additional attempts to debit/credit my account if the initial attempt fails and that I will be liable for anyassociated costs. I agree that if I submit bank information that is for a bank that does not participate in the Automated ClearingHouse (ACH) or provide information for a nonbank account, Janus Henderson will price my purchase at the net asset valuenext determined after Janus Henderson receives good funds. All account options will become part of the terms,representations and conditions of my account.

I authorize the Fund and its agents to establish telephone and online redemption and purchase privileges on my account. Ialso authorize the Fund and its agents to reinvest all income dividends and capital gains distributions in the distributing fund.I authorize the Fund and its agents to establish redemption privilege by electronic transfer to the bank account set forth onthis application.

I consent to the ‘householded’ delivery of any fund prospectuses, shareholder reports or other documents (except transactionconfirmations and account statements) that I am required, by law, to receive. This means Janus Henderson will generallydeliver a single copy of the most recent annual and semiannual reports, prospectuses, and newsletters to investors who sharean address, even if the accounts are registered under different names. My participation in this program will continue indefinitelyunless I contact Janus Henderson.

9. What bank will you be using?

Please attach a preprinted voided check (or deposit slip for a savings account) below to provide us with the relevant bank and account information to establish your electronic options.

This is a: □ Checking Account □ Savings Account

____________________________________________________________________________________________ Signature(s) of bank account owner(s), if different from all Janus Henderson account owner(s), are required for this option. Additionally, the Janus Henderson account owner must have their signature guaranteed in Section 11.

Please attach a preprinted voided item

Need an alternative to a voided

item? Please contact a Janus Henderson representative at 800-525-1093.

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PAGE 5 of 5 296-11-03386 01-19

Under penalty of perjury, I certify that:

1. The Social Security Number indicated on this form is correct.

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding; or (b) I have not been notified bythe Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest ordividends; or (c) the IRS has notified me that I am no longer subject to backup withholding. Cross out item 2 if you have beennotified by the IRS that you are currently subject to backup withholding.

3. I am a US citizen or a US Resident Alien residing in the United States or a US Territory.

4. I am exempt from reporting per the Foreign Account Tax Compliance Act (FATCA).

Social Security Number This information is required if you are opening a new non-retirement account.

The Internal Revenue Service does not require your consent to any provision of this document other than the certifications required to avoid backup withholding.

Signed:

(please read instructions below before signing)

XSignature of Account Owner Date

11. Do you need a signature guarantee?

A signature guarantee is required if your distribution is one or more of the following:

Amount is over $250,000.

Being mailed to a name or address other than the address of record.

Being paid to an account that is different than the name on the Janus Henderson IRA. Please call 800-525-1093 for specificinstructions.

Being paid to a bank account other than the bank of record.

SIGNATURE GUARANTEE STAMP

(Including Medallion Guarantees)

PLACE GUARANTEE STAMP AND AUTHORIZED SIGNATURE INSIDE OF THE SPACE PROVIDED ABOVE. DO NOT OVERLAP ANY PART OF THE STAMP AND/OR SIGNATURE WITH OTHER TEXT IN THE APPLICATION.

A signature guarantee assures a signature is genuine and protects you from unauthorized requests on your account. Financial institutions that may guarantee signatures include banks, savings and loans, trust companies, credit unions, broker/dealers and member firms of a national securities exchange. Contact the financial institution where you intend to obtain a signature guarantee for further information. A notary public cannot provide a signature guarantee.

Important Note: To help the government deter money laundering and terrorism funding activities, all financial institutions are now required to obtain, verify and record information that identifies each person who opens an account. So that we may comply with these requirements, we ask you to please complete this form in its entirety when opening an account with Janus Henderson. The omission of information may result in the return of your application and investment. Please note that your ability to perform transactions in your account may also be affected or otherwise delayed if Janus Henderson cannot easily verify the accuracy of the required information on this form. If, after 30 days, Janus Henderson is still unable to verify the required information, your account may be closed and your shares redeemed at the next available NAV.

I acknowledge, pursuant to the Emergency Economic Stabilization Act of 2008, Janus Henderson is required to track andreport cost basis information on the sale (redemption or exchange) of Covered Shares (shares purchased on or after1/1/2012) to the Internal Revenue Service (IRS). Reporting is not required for Uncovered Shares (shares purchased before1/1/2012). Janus Henderson utilizes Average Cost as the default method for tracking and reporting cost basis. If you wish toelect a different method for your account, please cross out this statement and include signed written instructions indicatingyour desired cost basis method. Alternate elections will apply only to Covered Share purchases.

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Use this form for a one-time distribution from your Janus Henderson IRA.

Print in capital letters using black ink.

Please complete all sections of the form unless otherwise noted.

Questions? Call 800-525-1093.

IRS Announcements 2014-15 and 2014-32 limit rollovers from an IRA to another (or the same) IRA to one in any 12-monthperiod, regardless of the number of IRAs you own. This “One-Rollover-Per-Year” rule does not apply to IRA transfers,conversions, recharacterizations, or direct rollovers to or from a qualified plan. Please seek professional tax advice regardingquestions about any IRA distributions.

1. What name is on your account?

Name

Address

City State Zip Code

Daytime Phone Number Evening Phone Number

Social Security Number (required) Date of Birth (required)

2. What amount would you like distributed?

Fund Name or Number Account Number % or $ Amount

Fund Name or Number Account Number % or $ Amount

Fund Name or Number Account Number % or $ Amount

3. What type of distribution is this? (check one)

□ Premature distribution - I am under 59½.

□ Disability

□ Normal distribution - I am 59½ or older.

□ Return of excess contribution for 20________(year) including applicable earnings, if any.

□ Death

□ Direct Rollover - Used only to move an IRA into a Qualified Retirement Plan. Do not select if moving an IRA or Roth IRAinto another IRA or Roth IRA.

Notes:

Please call 800-525-1093 if you have any questions.

A one-time Required Minimum Distribution (RMD) is generally reported as a normal distribution.

- - -

IRA Distribution Form PO Box 219109 • Kansas City, MO 64121-9109 • 800-525-1093

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4. Do you want income tax withheld? (check one)

If this section is not completed, IRS regulations require federal income tax to be withheld at a rate of 10% from your distribution. Any applicable mandatory state income tax will also be withheld at your state’s required minimum rate.

Form W-4P/OMB NO. 1545-0074

Important Notice: Any distribution from your IRA is subject to federal income tax withholding unless you elect not to have withholding apply. Since the entire distribution may be included in your income that is subject to federal income tax, the withholding will apply to the entire distribution. Qualified distributions from a Roth IRA are nontaxable and therefore not subject to withholding.

□ I do not want any federal income tax withheld on my distribution. I understand that I will be responsible for paying the income

tax (if any) which may be due as a result of my distribution. If required by my state, mandatory withholding for state incometax will be taken at my state’s required minimum rate.

□ Please withhold federal income tax on my distribution at the rate of ________% (10% is the minimum withholding rate). I

understand that Janus Henderson will remit any income tax which has been withheld to the Internal Revenue Service on mybehalf. If required by my state, mandatory withholding for state income tax will be taken at my state’s required minimum rate.

Notes:

If no box is selected, federal income tax will be taken at a default rate of 10% along with any mandatory state income tax forTraditional, SEP & SAR-SEP IRAs; Roth IRAs will default to no withholding.

Withholding is not an option on return of excess requests.

Any amounts withheld cannot be reimbursed by Janus Henderson.

If you elect not to have withholding apply to your distribution, or if you do not have enough federal income tax withheld fromyour distribution, you may be responsible for payment of estimated tax. You may incur penalties under the estimated tax rulesif your withholding and estimated tax payments are not sufficient. Even if you elect not to have federal income tax withheld, youare liable for payment of federal income tax on the taxable portion of your distribution. Whether or not you elect to havewithholding apply, you are responsible for any federal income taxes, state and local taxes, and any penalties that may apply toyour distribution.

This distribution will be reported to the IRS and the state of your residence, if applicable, as taxable income. The address onthe account registration at the time of the distribution will determine the state of residence for state withholding purposes.

5. Where would you like your distribution sent? (complete A or B)

A. If you indicated in Section 3 that this distribution is a direct rollover, please complete the option below.

□ Please make the check payable to the custodian named below. (Signature guarantee required. See Section 8.)

Name of Financial Institution or Custodian

Address

City State Zip Code

Name on Account Phone Number

Account Number

Type of Plan (If assets are going into a qualified retirement plan, excluding an IRA or Roth IRA, then indicate Direct Rollover in Section 3.)

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B. The assets should be distributed and paid as instructed below.

□ Please send the distribution to the address of record payable as registered.

□ Please send the distribution to the existing bank of record. (Signature guarantee may be required. See Section 8.)

□ Please send the distribution to a new bank provided in Section 6. (Signature guarantee required. See Section 8.)

□ Please deposit the proceeds into my Janus Henderson non-retirement account. (Signature guarantee may be required. See

Section 8.)

Fund Name or Number Account Number or “New” (Janus Henderson Account Application enclosed.) % or $ Amount

□ Please send the distribution to the following address. (Signature guarantee required. See Section 8.)

Name

Address

City State Zip Code

6. Your bank information

Only required if you elected to have your distribution sent to a new bank in section 5B.

Please attach a voided, unsigned check or savings deposit slip and complete this section to authorize credits and debits to your bank account. By signing in Section 7 and completing the following information, I authorize credits and debits to the bank account referenced in conjunction with the account option(s) selected. I also agree that Janus Henderson may make additional attempts to credit or debit my bank account if the initial attempt fails and I will be liable for any associated costs. All account options elected shall become part of the account application and the terms, representations and conditions thereof.

This is a: □ Checking Account □ Savings Account

__________________________________________________________________________________________________________________

Please attach a preprinted voided item.

Need an alternative to a voided item? Please contact a Janus Henderson representative at 800-525-1093.

Signature(s) of bank account owner(s), if different from all Janus Henderson account owner(s), are required for this option. Additionally, the Janus Henderson account owner must have their signature guaranteed in Section 8.

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7. Before you send your completed IRA Distribution Form, please read and sign below.

By signing below, I agree: That the information provided is accurate. Janus Henderson will not be held liable for any failure to distribute. Due to the important tax consequences associated with retirement plan distributions, I have been advised to consult with a tax professional.

X Signature of Account Owner Date

8. Do you need a signature guarantee?

A signature guarantee is required if one or more of the following applies to your distribution. Your distribution is:

Over $250,000.

Mailed to a name or address other than the name or address of record.

Deposited into a bank account other than that of record.

Paid to an account that is different than the name on the Janus Henderson IRA. Please call 800-525-1093 for specificinstructions.

SIGNATURE GUARANTEE STAMP

(Including Medallion Guarantees)

PLACE GUARANTEE STAMP AND AUTHORIZED SIGNATURE INSIDE OF THE SPACE PROVIDED ABOVE. DO NOT OVERLAP ANY PART OF THE STAMP AND/OR SIGNATURE WITH OTHER TEXT IN THE APPLICATION. A signature guarantee assures a signature is genuine and protects you from unauthorized requests on your account. Financial institutions that may guarantee signatures include banks, savings and loans, trust companies, credit unions, broker/dealers and member firms of a national securities exchange. Contact the financial institution you intend to obtain a signature guarantee from for further information. A notary public cannot provide a signature guarantee.

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