0001193125-12-178195.txt : 20120424
0001193125-12-178195.hdr.sgml : 20120424
20120424131352
ACCESSION NUMBER: 0001193125-12-178195
CONFORMED SUBMISSION TYPE: 424B3
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20120424
DATE AS OF CHANGE: 20120424
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: AXA EQUITABLE LIFE INSURANCE CO
CENTRAL INDEX KEY: 0000727920
STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE AGENTS BROKERS & SERVICES [6411]
IRS NUMBER: 135570651
STATE OF INCORPORATION: NY
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 424B3
SEC ACT: 1933 Act
SEC FILE NUMBER: 333-177420
FILM NUMBER: 12775410
BUSINESS ADDRESS:
STREET 1: 1290 AVENUE OF THE AMERICAS
CITY: NEW YORK
STATE: NY
ZIP: 10104
BUSINESS PHONE: 2125541234
MAIL ADDRESS:
STREET 1: 1290 AVENUE OF AMERICAS
CITY: NEW YORK
STATE: NY
ZIP: 10104
FORMER COMPANY:
FORMER CONFORMED NAME: AXA-EQUITABLE LIFE INSURANCE CO
DATE OF NAME CHANGE: 20040928
FORMER COMPANY:
FORMER CONFORMED NAME: EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES /NY/
DATE OF NAME CHANGE: 19920703
424B3
1
d236169d424b3.txt
SEPARATE ACCOUNT A
Filed Pursuant to Rule 424(b)(3)
Registration No. 333-177420
EQUI-VEST(R)
Employer-Sponsored Retirement Plans
PROSPECTUS DATED MAY 1, 2012
Please read and keep this prospectus for future reference. It contains
important information that you should know before purchasing or taking any
other action under your contract. This prospectus supersedes all prior
prospectuses and supplements. You should read the prospectuses for each Trust
which contain important information about the portfolios.
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WHAT IS EQUI-VEST(R)?
EQUI-VEST(R) is a deferred annuity contract issued by AXA Equitable Life
Insurance Company. It provides for the accumulation of retirement savings and
for income. The contract also offers death benefit protection and a number of
payout options. You invest to accumulate value on a tax-deferred basis in one
or more of our variable investment options and our guaranteed interest option
or in our fixed maturity options ("investment options").
This prospectus is a disclosure document and describes all of the contract's
material features, benefits, rights and obligations, as well as other
information. The description of the contract's material provisions in this
prospectus is current as of the date of this prospectus. If certain material
provisions under the contract are changed after the date of this prospectus in
accordance with the contract, those changes will be described in a supplement
to this prospectus. You should carefully read this prospectus in conjunction
with any applicable supplements. The contract should also be read carefully.
Each of these contracts may not currently be available in all states.
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VARIABLE INVESTMENT OPTIONS
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FIXED INCOME
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AXA Conservative Allocation/(1)/ EQ/Money Market
AXA Conservative-Plus Allocation/(1)/ EQ/PIMCO Ultra Short Bond
AXA Conservative Growth Strategy EQ/Quality Bond PLUS
AXA Conservative Strategy Invesco V.I. High Yield
EQ/Core Bond Index Ivy Funds VIP High Income
EQ/Franklin Core Balanced Multimanager Core Bond
EQ/Global Bond PLUS Multimanager Multi-Sector Bond
EQ/Intermediate Government Bond/(2)/
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DOMESTIC STOCKS
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AXA Aggressive Allocation/(1)/ EQ/Lord Abbett Large Cap Core
AXA Moderate-Plus Allocation/(1)/ EQ/Mid Cap Index
AXA Moderate Growth Strategy EQ/Mid Cap Value PLUS
AXA Tactical Manager 400 EQ/Montag & Caldwell Growth
AXA Tactical Manager 500 EQ/Morgan Stanley Mid Cap Growth
AXA Tactical Manager 2000 EQ/Mutual Large Cap Equity
EQ/AllianceBernstein Dynamic Wealth EQ/Small Company Index
Strategies EQ/T. Rowe Price Growth Stock
EQ/AllianceBernstein Small Cap Growth EQ/Templeton Global Equity
EQ/AXA Franklin Small Cap Value Core EQ/UBS Growth and Income
EQ/BlackRock Basic Value Equity EQ/Van Kampen Comstock
EQ/Boston Advisors Equity Income EQ/Wells Fargo Omega Growth
EQ/Calvert Socially Responsible Fidelity(R) VIP Contrafund
EQ/Capital Guardian Research Goldman Sachs VIT Mid Cap Value
EQ/Common Stock Index Invesco V.I. Mid Cap Core Equity
EQ/Davis New York Venture Invesco V.I. Small Cap Equity
EQ/Equity 500 Index Ivy Funds VIP Energy
EQ/Equity Growth PLUS Ivy Funds VIP Mid Cap Growth
EQ/Franklin Templeton Allocation Ivy Funds VIP Small Cap Growth
EQ/GAMCO Mergers and Acquisitions MFS(R) Investors Growth Stock
EQ/GAMCO Small Company Value MFS(R) Investors Trust
EQ/JPMorgan Value Opportunities MFS(R) Technology
EQ/Large Cap Core PLUS MFS(R) Utilities
EQ/Large Cap Growth Index Multimanager Aggressive Equity
EQ/Large Cap Growth PLUS Multimanager Large Cap Core Equity
EQ/Large Cap Value Index Multimanager Large Cap Value
EQ/Large Cap Value PLUS
-
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DOMESTIC STOCKS
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Multimanager Mid Cap Growth Target 2015 Allocation
Multimanager Mid Cap Value Target 2025 Allocation
Multimanager Small Cap Growth Target 2035 Allocation
Multimanager Small Cap Value Target 2045 Allocation
Multimanager Technology Van Eck VIP Global Hard Assets
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INTERNATIONAL STOCKS
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AXA Tactical Manager International EQ/Oppenheimer Global
EQ/Global Multi-Sector Equity Invesco V.I. Global Real Estate
EQ/International Core PLUS Invesco V.I. International Growth
EQ/International Equity Index Lazard Retirement Emerging Markets
EQ/International Value PLUS Equity
EQ/MFS International Growth MFS(R) International Value
Multimanager International Equity
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BALANCED/HYBRID
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All Asset Growth -- Alt 20/(3)/ AXA Moderate Allocation/(1)/
AXA Balanced Strategy
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(1)The AXA Allocation portfolios.
(2)This is the variable investment option's new name, effective on or about May
1, 2012. Please see ''Portfolios of the Trusts'' under ''Contract features
and benefits'' later in this prospectus for the variable investment option's
former name.
(3)This is the variable investment option's new name, effective on or about May
21, 2012, subject to regulatory approval. Please see "Portfolios of the
Trusts" under "Contract features and benefits" later in this prospectus for
the variable investment option's former name.
You allocate amounts to the variable investment options, under your choice of
investment method subject to any restrictions. Each variable investment option
is a subaccount of Separate Account A. Each variable investment option, in
turn, invests in a corresponding securities portfolio ("portfolio") that is
part of one of the trusts (the "Trusts"). Your investment results in a variable
investment option will depend on the investment performance of the related
portfolio. You may also allocate amounts to the guaranteed interest option and
the fixed maturity options, which are discussed later in this prospectus.
TYPES OF CONTRACTS. For existing and new contract owners, we offer different
"series" of contracts for use as:
Employer-funded traditional individual retirement annuities ("IRAs"):
.. A simplified employee pension plan ("SEP") sponsored by an employer.
.. SEPs funded by salary reduction arrangements ("SARSEPs") for plans
established by employers before January 1, 1997. Although we still issue
these contracts to employees whose employer's plans enrolled on this basis,
plans of this type are no longer available under EQUI-VEST(R) to new
employer groups without existing plans.
.. SIMPLE IRAs funded by employee salary reduction and employer contributions.
THE SEC HAS NOT APPROVED OR DISAPPROVED THESE SECURITIES OR DETERMINED IF THIS
PROSPECTUS IS ACCURATE OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A
CRIMINAL OFFENSE. THE CONTRACTS ARE NOT INSURED BY THE FDIC OR ANY OTHER
AGENCY. THEY ARE NOT DEPOSITS OR OTHER OBLIGATIONS OF ANY BANK AND ARE NOT BANK
GUARANTEED. THEY ARE SUBJECT TO INVESTMENT RISKS AND POSSIBLE LOSS OF PRINCIPAL.
EV-Employer Sponsored Retirement Plans (IF/NB)
#235211
Other employer-sponsored contracts:
.. Trusteed contracts to fund defined contribution "HR-10" or "Keogh" plans of
employers who are sole proprietorships, partnerships, or business trusts,
or plans of corporations, including non-profit organizations and states or
local governmental entities.
.. Annuitant-Owned contracts to fund defined contribution HR-10 or Keogh plans.
.. An Internal Revenue Code Section 403(b) Tax-Sheltered Annuity (basic "TSA")
for public schools and nonprofit entities under Internal Revenue Code
Section 501(c)(3).
.. A TSA annuity issued to participants of TSA plans generally sponsored by
universities ("University TSA") that prohibits loans and has restrictions
not included in a basic TSA.
.. To fund Internal Revenue Code Section 457 employee deferred compensation
("EDC") plans of state and municipal governments and tax-exempt
organizations.
Minimum contribution amounts of $20 may be made under the contract.
Registration statements relating to this offering have been filed with the
Securities and Exchange Commission ("SEC"). The statement of additional
information ("SAI") dated May 1, 2012, is a part of one of the registration
statements. The SAI is available free of charge. You may request one by writing
to our processing office at P.O. Box 4956, Syracuse, NY 13221-4956 or calling
(800) 628-6673. The SAI has been incorporated by this reference into this
prospectus. This prospectus and the SAI can also be obtained from the SEC's
website at www.sec.gov. The table of contents for the SAI appears at the back
of this prospectus.
Although this prospectus is primarily designed for potential purchasers of the
contract, you may have previously purchased a contract and are receiving this
prospectus as a current contract owner. If you are a current contract owner,
you should note that the options, features and charges of the contract may have
varied over time and may vary depending on your state. For more information
about the particular options, features and charges applicable to you, please
contact your financial professional and/or refer to your contract and/or see
Appendices I and IV.
Contents of this Prospectus
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"We,""our," and "us" refer to AXA Equitable.
When we address the reader of this prospectus with words such as "you" and
"your," we mean the person who has the right or responsibility that the
prospectus is discussing at that point. This is usually the contract owner.
Index of key words and phrases 5
Who is AXA Equitable? 7
How to reach us 8
EQUI-VEST(R) contracts for employer-sponsored retirement plans
at a glance -- key features 10
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FEE TABLE 12
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Examples 13
EQUI-VEST(R) series 100 and 200 contracts --
For TSA, University TSA, SEP, SARSEP, EDC and
Annuitant-Owned HR-10 contracts: 14
EQUI-VEST(R) series 200 Trusteed contracts 14
EQUI-VEST(R) series 300 contracts 14
EQUI-VEST(R) series 400 contracts 14
Condensed financial information 14
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1. CONTRACT FEATURES AND BENEFITS 15
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How you can purchase and contribute to your contract 15
Owner and annuitant requirements 17
How you can make your contributions 17
What are your investment options under the contract? 17
Portfolios of the Trusts 19
Selecting your investment method 29
ERISA considerations for employers 30
Allocating your contributions 30
Your right to cancel within a certain number of days 30
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2. DETERMINING YOUR CONTRACT'S VALUE 31
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Your account value and cash value 31
Your contract's value in the variable investment options 31
Your contract's value in the guaranteed interest option 31
Your contract's value in the fixed maturity options 31
Insufficient account value 31
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3.TRANSFERRING YOUR MONEY AMONG INVESTMENT
OPTIONS 32
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Transferring your account value 32
Disruptive transfer activity 32
Automatic transfer options 33
Investment simplifier 33
Rebalancing your account value 34
When we use the word "contract" it also includes certificates that are issued
under group contracts in some states.
CONTENTS OF THIS PROSPECTUS 3
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4.ACCESSING YOUR MONEY 35
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Withdrawing your account value 35
How withdrawals are taken from your account value 36
Loans under TSA, governmental employer EDC and Corporate
Trusteed contracts 36
Texas ORP participants 37
Termination 37
When to expect payments 37
Your annuity payout options 37
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5.CHARGES AND EXPENSES 40
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Charges that AXA Equitable deducts 40
Charges under the contracts 40
For all contract series 44
Charges that the Trusts deduct 45
Variations in charges 45
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6.PAYMENT OF DEATH BENEFIT 46
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Your beneficiary and payment of benefit 46
How death benefit payment is made 46
Beneficiary continuation option (For TSAs, SEPs, SARSEP and
SIMPLE IRAs only) -- May not be available in all states 47
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7.TAX INFORMATION 48
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Tax information and ERISA matters 48
Buying a contract to fund a retirement arrangement 48
Special rules for tax-favored retirement plans 48
Additional "Saver's Credit" for salary reduction contributions to
certain plans or a traditional IRA or Roth IRA 48
Qualified plans 49
Tax-sheltered annuity contracts (TSAs) 49
Distributions from Qualified Plans and TSAs 51
Simplified Employee Pensions (SEPs) 54
SIMPLE IRAs (Savings Incentive Match Plan) 54
Public and tax-exempt organization employee deferred
compensation plans (EDC Plans) 55
Traditional Individual Retirement Annuities (traditional IRAs) 57
ERISA matters 63
Certain rules applicable to plans designed to comply with
Section 404(c) of ERISA 64
Federal and state income tax withholding and information
reporting 64
Federal income tax withholding on periodic annuity payments 64
Federal income tax withholding on non-periodic annuity
payments (withdrawals) which are not eligible rollover
distributions 64
Mandatory withholding from eligible rollover distributions 64
Impact of taxes to AXA Equitable 65
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8.MORE INFORMATION 66
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About our Separate Account A 66
About the Trusts 66
About our fixed maturity options 66
About the general account 67
About other methods of payment 68
Dates and prices at which contract events occur 68
About your voting rights 69
Statutory compliance 69
About legal proceedings 69
Financial statements 69
Transfers of ownership, collateral assignments, loans, and
borrowing 69
Funding changes 69
Distribution of the contracts 69
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9.INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE 73
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APPENDICES
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I -- Condensed financial information I-1
II -- Market value adjustment example II-1
III -- State contract availability and/or variations of III-1
certain features and benefits
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STATEMENT OF ADDITIONAL INFORMATION
Table of contents
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4 CONTENTS OF THIS PROSPECTUS
Index of key words and phrases
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This index should help you locate more information on the terms used in this
prospectus.
PAGE
account value 31
annuitant 30
annuity payout options 38
Annuitant-Owned HR-10 17
AXA Equitable Access Account 46
beneficiary 46
beneficiary continuation option 47
business day 68
cash value 31
contract date 15
contract date anniversary 15
contract year 15
contributions 15
disruptive transfer activity 32
DOL 49
EDC 2
ERISA 30
elective deferral contributions 50
fixed maturity amount 28
fixed maturity option 28
guaranteed interest option 28
IRA 1
investment options 1, 17
market adjusted amount 28
PAGE
market timing 32
market value adjustment 28
maturity value 28
nonelective contribution 55
Online Account Access 8
partial withdrawals 35
portfolio 1
processing office 8
rate to maturity 28
Required Beginning Date 62
SAI 2
SEC 2
salary reduction contributions 48
SARSEP 17
SEP 1
SIMPLE IRA 1
TOPS 8
Trusteed contracts 2
TSA 2, 49
Trusts 33
unit 31
unit investment trust 66
variable investment options 1, 18
To make this prospectus easier to read, we sometimes use different words than
in the contract or supplemental materials. This is illustrated below. Although
we do use different words, they have the same meaning in this prospectus as in
the contract or supplemental materials. Your financial professional can provide
further explanation about your contract.
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PROSPECTUS CONTRACT OR SUPPLEMENTAL MATERIALS
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fixed maturity options Guarantee Periods or Fixed Maturity
Accounts
variable investment options Investment Funds or Investment
Divisions
account value Annuity Account Value
rate to maturity Guaranteed Rates
guaranteed interest option Guaranteed Interest Account
unit Accumulation unit
unit value Accumulation unit value
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INDEX OF KEY WORDS AND PHRASES 5
In this prospectus, we use a "series" number when necessary to identify a
particular contract. We discuss four series of contracts. Once you have
purchased a contract you can identify the EQUI-VEST(R) series you have by
referring to your confirmation notice, or you may contact your financial
professional, or you may call our toll-free number. The series designations are
as follows:
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TSA, SEP, EDC, ANNUITANT-OWNED HR-10 series 100
AND TRUSTEED CONTRACTS. This series is no longer available for new purchasers except in
NJ and NY for Trusteed.
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TSA, EDC, ANNUITANT-OWNED HR-10, series 200
TRUSTEED, SEP AND SARSEP CONTRACTS. This series is available for new purchasers of Trusteed and
Annuitant-Owned HR-10 contracts in all states except in NY
and NJ. Also available for SEP and SARSEP contracts in MD,
OR and WA.
This series is available for TSA and EDC to issue contracts to
new participants in existing units for certain plans in a limited
number of states.
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SEP AND SARSEP CONTRACTS IN ALL series 300
STATES EXCEPT IN MD, OR AND WA.
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SIMPLE IRA CONTRACTS IN ALL APPROVED series 400
STATES.
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6 INDEX OF KEY WORDS AND PHRASES
Who is AXA Equitable?
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We are AXA Equitable Life Insurance Company ("AXA Equitable"), a New York stock
life insurance corporation. We have been doing business since 1859. AXA
Equitable is an indirect, wholly-owned subsidiary of AXA Financial, Inc. (the
"parent"), a holding company, which is itself an indirect, wholly-owned
subsidiary of AXA SA ("AXA"). AXA is a French holding company for an
international group of insurance and related financial services companies. As
the ultimate sole shareholder of AXA Equitable, and under its other
arrangements with AXA Equitable and AXA Equitable's parent, AXA exercises
significant influence over the operations and capital structure of AXA
Equitable and its parent. AXA holds its interest in AXA Equitable through a
number of other intermediate holding companies, including Oudinot
Participations, AXA America Holdings, Inc. and AXA Equitable Financial
Services, LLC. AXA Equitable is obligated to pay all amounts that are promised
to be paid under the contracts. No company other than AXA Equitable, however,
has any legal responsibility to pay amounts that AXA Equitable owes under the
contracts.
AXA Financial, Inc. and its consolidated subsidiaries managed approximately
$508.0 billion in assets as of December 31, 2011. For more than 150 years AXA
Equitable has been among the largest insurance companies in the United States.
We are licensed to sell life insurance and annuities in all fifty states, the
District of Columbia, Puerto Rico, and the U.S. Virgin Islands. Our home office
is located at 1290 Avenue of the Americas, New York, NY 10104.
WHO IS AXA EQUITABLE? 7
HOW TO REACH US
Please communicate with us at the mailing addresses listed below for the
purposes described. Certain methods of contacting us, such as by telephone or
electronically, may be unavailable or delayed. For example, our facsimile
service may not be available at all times and/or we may be unavailable due to
emergency closing. In addition, the level and type of service available may be
restricted based on criteria established by us. In order to avoid delays in
processing, please send your correspondence and check to the appropriate
location, as follows:
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FOR CORRESPONDENCE WITH CHECKS:
FOR CONTRIBUTIONS SENT BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R)
Unit Annuity Lockbox
P.O. Box 13463
Newark, NJ 07188-0463
FOR TSA, GOVERNMENTAL EMPLOYER EDC AND CORPORATE TRUSTEED LOAN REPAYMENTS SENT
BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R) Loan Repayments Lockbox
P.O. Box 13496
Newark, NJ 07188-0496
FOR CONTRIBUTIONS SENT BY EXPRESS DELIVERY:
AXA Equitable
JPMorganChase
EQUI-VEST(R) Lockbox #13463
4 Chase Metrotech Center (7th Floor)
Brooklyn, NY 11245-0001
Telephone number to be listed on express mail packages
Attn: Extraction Supervisor, (718) 242-0716
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FOR CORRESPONDENCE WITHOUT CHECKS:
FOR ALL OTHER COMMUNICATIONS (E.G., REQUESTS FOR TRANSFERS, WITHDRAWALS, OR
REQUIRED NOTICES) SENT BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R) Processing Office
P.O. Box 4956
Syracuse, NY 13221-4956
FOR ALL OTHER COMMUNICATIONS (E.G., REQUESTS FOR TRANSFERS, WITHDRAWALS, OR
REQUIRED NOTICES) SENT BY EXPRESS DELIVERY:
AXA Equitable
EQUI-VEST(R) Processing Office
100 Madison Street, Suite 1000
Syracuse, NY 13202
Your correspondence will be picked up at the mailing address noted above and
delivered to our processing office. Your correspondence, however, is not
considered received by us until it is received at our processing office. Where
this prospectus refers to the day when we receive a contribution, request,
election, notice, transfer or any other transaction request from you, we mean
the day on which that item (or the last thing necessary for us to process that
item) arrives in complete and proper form at our processing office or via the
appropriate telephone or fax number if the item is a type we accept by those
means. There are two main exceptions: if the item arrives (1) on a day that is
not a business day or (2) after the close of a business day, then, in each
case, we are deemed to have received that item on the next business day. Our
processing office is: 100 Madison Street, Suite 1000, Syracuse, New York 13202.
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REPORTS WE PROVIDE:
.. confirmation notices of financial transactions; and
.. quarterly statements of your contract values as of the close of each
calendar quarter.
As required, notices and statements will be sent by mail under certain
circumstances. They are also available on Online Account Access.
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TELEPHONE OPERATED PROGRAM SUPPORT ("TOPS") AND ONLINE ACCOUNT ACCESS SYSTEMS
TOPS is designed to provide you with up-to-date information via touch-tone
telephone. Online Account Access is designed to provide this information
through the Internet. You can obtain information on:
.. your current account value;
.. your current allocation percentages;
.. the number of units you have in the variable investment options;
.. rates to maturity for fixed maturity options;
.. the daily unit values for the variable investment options; and
.. performance information regarding the variable investment options (not
available through TOPS).
You can also:
.. change your allocation percentages and/or transfer among the variable
investment options and the guaranteed interest option (not available for
transfers to fixed maturity options); and
.. change your TOPS personal identification number ("PIN") (through TOPS only)
and your Online Account Access password (through Online Account Access
only).
Under TOPS only you can:
.. elect the investment simplifier.
Under Online Account Access only you can:
.. elect to receive certain contract statements electronically;
.. change your address; and
.. access "Frequently Asked Questions" and certain service forms.
TOPS and Online Account Access are normally available seven days a week, 24
hours a day. You can use TOPS by calling toll free (800)755-7777. You may use
Online Account Access by visiting our website at ww.axa-equitable.com and
logging in to access your account. Of course, for reasons beyond our control,
these services may sometimes be unavailable.
We have established procedures to reasonably confirm that the instructions
communicated by telephone or the Internet are genuine. For example, we will
require certain personal identification information before we will act on
telephone or Internet instructions and we will provide written confirmation of
your transfers. If we do not
8 WHO IS AXA EQUITABLE?
employ reasonable procedures to confirm the genuineness of telephone or
Internet instructions, we may be liable for any losses arising out of any act
or omission that constitutes negligence, lack of good faith or willful
misconduct. In light of our procedures, we will not be liable for following
telephone or Internet instructions we reasonably believe to be genuine.
We reserve the right to limit access to these services if we determine that you
engaged in disruptive transfer activity, such as "market timing" (see
"Disruptive transfer activity" in "Transferring your money among investment
options" later in this prospectus).
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CUSTOMER SERVICE REPRESENTATIVE:
You may also use our toll-free number (800) 628-6673 to speak with one of our
customer service representatives. Our customer service representatives are
available on each business day Monday through Thursday from 8:00 a.m. to 7:00
p.m., and on Friday until 5:00 p.m., Eastern Time.
Hearing or speech-impaired clients may call the AT&T National Relay Number at
(800) 855-2880 for information about your account. If you have a
Telecommunications Device for the Deaf (TDD), you may relay messages or
questions to our Customer Service Department at (800) 628-6673, Monday through
Thursday from 8:00 a.m. to 7:00 p.m., and on Friday until 5:00 p.m. Eastern
Time. AT&T personnel will communicate our reply back to you, via the TDD.
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TOLL-FREE TELEPHONE SERVICE:
You may reach us toll-free by calling (800) 841-0801 for a recording of daily
unit values for the variable investment options.
WE REQUIRE THAT THE FOLLOWING TYPES OF COMMUNICATIONS BE ON SPECIFIC FORMS WE
PROVIDE FOR THAT PURPOSE:
(1)election of the automatic investment program (not applicable to all
contracts);
(2)election of the investment simplifier;
(3)election of the automatic deposit service;
(4)election of the rebalancing program;
(5)election of required minimum distribution automatic withdrawal option;
(6)election of beneficiary continuation option (TSA, SEP, SARSEP, and SIMPLE
IRA contracts only);
(7)transfer/rollover of assets to another carrier;
(8)request for a loan (ERISA and non-ERISA TSA if permitted by plan,
governmental employer EDC (subject to state availability) and Corporate
Trusteed contracts);
(9)tax withholding election;
(10)contract surrender and withdrawal requests; and
(11)death claims.
WE ALSO HAVE SPECIFIC FORMS THAT WE RECOMMEND YOU USE FOR THE FOLLOWING TYPES
OF REQUESTS:
(1)address changes;
(2)beneficiary changes;
(3)transfers among investment options; and
(4)change of ownership (when applicable).
TO CHANGE OR CANCEL ANY OF THE FOLLOWING WE REQUIRE WRITTEN NOTIFICATION
GENERALLY AT LEAST SEVEN CALENDAR DAYS BEFORE THE NEXT SCHEDULED TRANSACTION:
(1)automatic investment program;
(2)investment simplifier;
(3)rebalancing program;
(4)systematic withdrawals; and
(5)the date annuity payments are to begin.
You must sign and date all these requests. Any written request that is not on
one of our forms must include your name and your contract number along with
adequate details about the notice you wish to give or the action you wish us to
take.
SIGNATURES:
The proper person to sign forms, notices and requests would normally be the
owner. For TSA, SEP, and SIMPLE IRA contracts we need the annuitant's signature
and in some cases the Plan Administrator's signature if the Plan requires it.
WHO IS AXA EQUITABLE? 9
EQUI-VEST(R) contracts for employer-sponsored retirement plans at a glance --
key features
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PROFESSIONAL INVESTMENT EQUI-VEST(R)'s variable investment options invest in
MANAGEMENT different portfolios sub-advised by professional investment
advisers.
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GUARANTEED INTEREST OPTION . Principal and interest guarantees
. Interest rates set periodically
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FIXED MATURITY OPTIONS . 10 (7 in Oregon) fixed maturity options with maturities
ranging from approximately 1 to 10 years (1 to 7 in
Oregon).
. Each fixed maturity option offers a guarantee of
principal and interest rate if you hold it to maturity.
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If you make any withdrawals (including transfers, surrender
or termination of your contract or when we make deductions
for charges) from a fixed maturity option before it
matures, we will make a market value adjustment, which will
increase or decrease any fixed maturity amount you have in
that fixed maturity option.
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Only available for contracts in states where approved.
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TAX ADVANTAGES On earnings inside the contract No tax until you make withdrawals from your contract
On transfers inside the contract or receive annuity payments.
No tax on transfers among investment options.
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Because you are purchasing or contributing to an annuity
contract to fund a tax-favored employer sponsored
retirement arrangement, you should be aware that such
contracts do not provide tax deferral benefits beyond those
already provided by the Internal Revenue Code. Before
purchasing one of these contracts, you should consider
whether its features and benefits beyond tax deferral meet
your needs and goals. You may also want to consider the
relative features, benefits and costs of these annuities
with any other investment that you may use in connection
with your retirement plan or arrangement. (For more
information, see "Tax information" later in this
prospectus.)
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CONTRIBUTION AMOUNTS . $20 (minimum) each contribution
. Maximum contribution limitations apply to all contracts.
------------------------------------------------------------
In general, contributions are limited to $1.5 million
($500,000 for owners or annuitants who are age 81 and older
at contract issue) under all EQUI-VEST(R) series,
EQUI-VEST(R) At Retirement/SM /and At
Retirement/SM/contracts with the same owner or annuitant.
Currently, we refuse to accept any contribution if the sum
of all contributions under all AXA Equitable annuity
accumulation contracts of which you are the owner or under
which you are the annuitant would total $2.5 million. Upon
advance notice to you, we may exercise certain rights we
have under the contract regarding contributions, including
our rights to (i) change minimum and maximum contribution
requirements and limitations, and (ii) discontinue
acceptance of contributions. Further, we may at any time
exercise our rights to limit or terminate your
contributions and transfers to any of the variable
investment options and to limit the number of variable
investment options which you may elect. For more
information, see "How you can purchase and contribute to
your contract" in "Contract features and benefits" later in
this prospectus.
----------------------------------------------------------------------------------
ACCESS TO YOUR MONEY . Partial withdrawals
. Several withdrawal options on a periodic basis
. Contract surrender
Withdrawals are subject to the terms of the plan and may be
limited. You may incur a withdrawal charge for certain
withdrawals or if you surrender your contract. You may also
incur income tax and a penalty tax.
----------------------------------------------------------------------------------
PAYOUT OPTIONS . Fixed annuity payout options
. Variable Immediate Annuity payout options (described in
a separate prospectus for that option)
----------------------------------------------------------------------------------
EQUI-VEST(R) CONTRACTS FOR EMPLOYER-SPONSORED
10 RETIREMENT PLANS AT A GLANCE -- KEY FEATURES
---------------------------------------------------------------------------------
ADDITIONAL FEATURES . Dollar cost averaging by automatic transfers
-- Interest sweep option
-- Fixed dollar option
. Automatic investment program (not applicable to all
contracts)
. Account value rebalancing (quarterly, semiannually, and
annually)
. No charge on transfers among investment options
. Waiver of withdrawal charge under certain circumstances
. Minimum death benefit
---------------------------------------------------------------------------------
FEES AND CHARGES . Please see "Fee Table" later in this prospectus for
complete details.
---------------------------------------------------------------------------------
THE TABLE ABOVE SUMMARIZES ONLY CERTAIN CURRENT KEY FEATURES AND BENEFITS OF
THE CONTRACT. THE TABLE ALSO SUMMARIZES CERTAIN CURRENT LIMITATIONS,
RESTRICTIONS AND EXCEPTIONS TO THOSE FEATURES AND BENEFITS THAT WE HAVE THE
RIGHT TO IMPOSE UNDER THE CONTRACT AND THAT ARE SUBJECT TO CHANGE IN THE
FUTURE. IN SOME CASES, OTHER LIMITATIONS, RESTRICTIONS AND EXCEPTIONS MAY
APPLY. THE CONTRACT MAY NOT CURRENTLY BE AVAILABLE IN ALL STATES. CERTAIN
FEATURES AND BENEFITS DESCRIBED IN THIS PROSPECTUS, INCLUDING THE AVAILABILITY
OF ALL INVESTMENT OPTIONS, MAY VARY IN YOUR STATE OR AT CERTAIN AGES OR UNDER
YOUR INVESTMENT METHOD; ALL FEATURES AND BENEFITS MAY NOT BE AVAILABLE IN ALL
CONTRACTS OR IN ALL STATES. PLEASE SEE APPENDICES I AND IV LATER IN THIS
PROSPECTUS FOR MORE INFORMATION ON STATE AVAILABILITY AND/OR VARIATIONS OF
CERTAIN FEATURES AND BENEFITS.
For more detailed information, we urge you to read the contents of this
prospectus, as well as your contract. This prospectus is a disclosure document
and describes all of the contract's material features, benefits, rights and
obligations, as well as other information. The prospectus should be read
carefully before investing. Please feel free to speak with your financial
professional or call us, if you have any questions. If for any reason you are
not satisfied with your contract, you may return it to us for a refund within a
certain number of days. Please see "Your right to cancel within a certain
number of days" in "Contract features and benefits" later in this prospectus
for additional information.
OTHER CONTRACTS
We offer a variety of fixed and variable annuity contracts. They may offer
features, including investment options, credits, fees and/or charges that are
different from those in the contracts offered by this prospectus. Not every
contract is offered through the same Selling broker-dealer. Some Selling
broker-dealers may not offer and/or limit the offering of certain features or
options, as well as limit the availability of the contracts, based on issue age
or other criteria established by the Selling broker-dealer. Upon request, your
financial professional can show you information regarding other AXA Equitable
annuity contracts that he or she distributes. You can also contact us to find
out more about the availability of any of the AXA Equitable annuity contracts.
You should work with your financial professional to decide whether an optional
benefit is appropriate for you based on a thorough analysis of your particular
insurance needs, financial objectives, investment goals, time horizons and risk
tolerance. Some Selling broker-dealers may limit their clients from purchasing
some optional benefits based upon the client's age.
EQUI-VEST(R) CONTRACTS FOR EMPLOYER-SPONSORED
RETIREMENT PLANS AT A GLANCE -- KEY FEATURES 11
Fee table
--------------------------------------------------------------------------------
The following tables describe the fees and expenses that you will pay when
buying, owning, and surrendering the contract. Each of the charges and expenses
is more fully described in "Charges and expenses" later in this prospectus.
The first table describes fees and expenses that you will pay at the time that
you surrender the contract, make certain withdrawals, purchase a Variable
Immediate Annuity payout option or make certain transfers and exchanges.
Charges designed to approximate certain taxes that may be imposed on us, such
as premium taxes in your state, may also apply. Charges for certain features
shown in the fee table are mutually exclusive.
--------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR ACCOUNT VALUE AT THE TIME YOU
REQUEST CERTAIN TRANSACTIONS
--------------------------------------------------------------------------------------------------------------
Maximum withdrawal charge as a percentage of 6.00%
contributions, or amounts with- drawn, depending on
the contract and series (deducted if you surrender
your contract or make certain withdrawals)/(1)/
Charge if you elect a Variable Immediate Annuity $350
payout option (which is described in a separate
prospectus for that option)
Charge for third-party transfer or exchange (for each
occurrence)/(2)/ series 100 and 200: none
series 300 and 400: $65 (maximum)
$25 (current) Effective June 1,
2012, this charge will increase to
$65 (except for series 400 SIMPLE
IRA).
Special services charges
. Wire transfer charge/(3)/ $90 (current and maximum)
. Express mail charge/(3)/ $35 (current and maximum)
The next table describes the fees and expenses that you will
pay periodically during the time that you own the contract,
not including underlying Trust portfolio fees and expenses.
--------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR ACCOUNT VALUE ON EACH CONTRACT
DATE ANNIVERSARY/(4)/
--------------------------------------------------------------------------------------------------------------
Annual administrative charge/(5)/
For series 100 and 200: The lesser of $30 or 2% of your account value, plus
prior withdrawals during the contract year.
For series 300 and 400: $65 maximum ($30 current)
Net Loan interest charge/(6)/ -- TSA, governmental 2.00%.
employer EDC and Corporate Trusted contracts
(calculated and deducted daily as a percentage of the
outstanding loan amount):
--------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR VARIABLE INVESTMENT OPTIONS EXPRESSED AS AN ANNUAL PERCENTAGE OF DAILY NET ASSETS
-----------------------------------------------------------------------------------------------------------------------
SEPARATE ACCOUNT ANNUAL EXPENSES: EQ/COMMON STOCK INDEX ALL OTHER VARIABLE
EQ/MONEY MARKET OPTIONS INVESTMENT OPTIONS
----------------------- ------------------
SERIES 100 SERIES 200 SERIES 100 SERIES 200 SERIES 300 SERIES 400
--------- --------- --------- --------- --------- ---------
Maximum mortality and expense risk/(7)/ 0.65% 1.24% 0.50% 1.09% 1.10% 1.75%
(currently (currently (currently
0.56%) 1.15%) 1.10%)
Maximum other expenses/(8)/ 0.84% 0.25% 0.84% 0.25% 0.25% 0.25%
(currently (currently
0.24%) 0.24%)
- - - - ------ ------
Maximum total Separate Account A annual
expenses/(9)/ 1.49% 1.49% 1.34% 1.34% 1.35% 2.00%
===== ===== ===== ===== ===== =====
(currently (currently (currently (currently
1.40%) 1.40%) 1.34%)/(10)/ 1.34%)/(10)/
-----------------------------------------------------------------------------------------------------------------------
12 FEE TABLE
You also bear your proportionate share of all fees and expenses paid by a
"portfolio" that corresponds to any variable investment option you are using.
This table shows the lowest and highest total operating expenses charged by any
of the portfolios that you will pay periodically during the time that you own
the contract. These fees and expenses are reflected in the portfolio's net
asset value each day. Therefore, they reduce the investment return of the
portfolio and the related variable investment option. Actual fees and expenses
are likely to fluctuate from year to year. More detail concerning each
portfolio's fees and expenses is contained in the Trust prospectus for the
portfolio.
---------------------------------------------------------------------------------------------------
PORTFOLIO OPERATING EXPENSES EXPRESSED AS AN ANNUAL PERCENTAGE OF DAILY NET ASSETS
---------------------------------------------------------------------------------------------------
Total Annual Portfolio Operating Expenses for 2011 (expenses that are deducted from Lowest Highest
portfolio assets including management fees, 12b-1 fees, service fees, and/or other
expenses)/(11)/ 0.62% 1.91%
Notes:
(1)Important exceptions and limitations may eliminate or reduce this charge.
For a complete description of withdrawal charges, please see "Withdrawal
charges" in "Charges and expenses" later in this prospectus.
(2)This charge will never exceed 2% of the amount disbursed or transferred.
(3)Unless you specify otherwise, this charge will be deducted from the amount
you request.
(4)Depending on your Employer's plan, we may be instructed to withdraw a plan
operating expense charge from your account value for administrative and
record-keeping services related to the contract. The charge is determined
through an arrangement between your Employer and a third party. We will
remit the amount withdrawn to either your Employer or your Employer's
designee. Please refer to your contract for more information.
(5)For series 300 and 400 contracts, during the first two contract years, this
charge, if it applies, is equal to the lesser of $30 or 2% of your account
value plus any amount previously withdrawn during the contract year.
Thereafter, the charge is $30 for each contract year.
(6)We charge interest on loans under your contract but also credit you interest
on your loan reserve account. Our net loan interest charge is determined by
the excess between the interest rate we charge over the interest rate we
credit. See "Loans" under "Accessing your money" later in this prospectus
for more information on how the loan interest is calculated and for
restrictions that may apply.
(7)A portion of this charge is for providing the death benefit.
(8)For series 100 and 200 contracts, this charge is for financial accounting
and other administrative services relating to the contract.
(9)For series 100 and 200 contracts, the total Separate Account A annual
expenses of the variable investment options and total annual expenses of the
Trust when added together are not permitted to exceed an annual rate of
1.75% for the AXA Moderate Allocation, Multimanager Aggressive Equity,
EQ/Common Stock Index, and EQ/Money Market options. Without this expense
limitation, the total annual expenses deducted from the variable investment
option plus the Trust's annual expenses for 2011 would have been 2.24% for
the AXA Moderate Allocation option; 2.09% for the Multimanager Aggressive
Equity option; 1.86% for the EQ/Common Stock Index option; and 1.87% for the
EQ/ Money Market option.
(10)For all variable investment options other than AXA Moderate Allocation,
Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money Market.
(11)"Total Annual Portfolio Operating Expenses" are based, in part, on
estimated amounts for options added during the fiscal year 2011, if
applicable, and for the underlying portfolios. In addition, the "Lowest"
represents the total annual operating expenses of the EQ/Equity 500 Index
portfolio and EQ/Small Company Index portfolio. The "Highest" represents
the total annual operating expenses of the EQ/AllianceBernstein Dynamic
Wealth Strategies portfolio.
EXAMPLES
These examples are intended to help you compare the cost of investing in each
type of EQUI-VEST(R) series contract with the cost of investing in other
variable annuity contracts. These costs include contract owner transaction
expenses, contract fees, separate account annual expenses, and underlying Trust
fees and expenses (including underlying portfolio fees and expenses). For a
complete description of portfolio charges and expenses, please see the
prospectus for each Trust.
The examples below show the expenses that a hypothetical contract owner would
pay in the situations illustrated. The examples use an average annual
administrative charge based on charges paid in 2011, which results in an
estimated annual charge of 0.0811% of contract value.
The fixed maturity options and the guaranteed interest option are not covered
by the fee table and examples. However, the annual administrative charge, the
withdrawal charge, the third-party transfer or exchange charge, and the charge
if you elect a Variable Immediate Annuity payout option do apply to the fixed
maturity options and the guaranteed interest option. A market value adjustment
(up or down) will apply as a result of a withdrawal, transfer, or surrender of
amounts from a fixed maturity option.
These examples should not be considered a representation of past or future
expenses for any option. Actual expenses may be greater or less than those
shown. Similarly, the annual rate of return assumed in the examples is not an
estimate or guarantee of future investment performance.
The examples assume that you invest $10,000 in the contract for the time
periods indicated and that your investment has a 5% return each year. The
examples also assume (i) maximum contract charges rather than the lower current
expenses discussed in "Charges and expenses" later in this prospectus (except
the annual administrative charge which is described above); (ii) the total
annual expenses of the portfolios (before expense limitations) set forth in the
previous tables; and (iii) there is no waiver of the withdrawal charge.
Although your actual costs may be higher or lower, based on these assumptions,
your costs would be:
FEE TABLE 13
EQUI-VEST(R) SERIES 100 AND 200 CONTRACTS --
FOR TSA, UNIVERSITY TSA, SEP, SARSEP, EDC AND ANNUITANT-OWNED HR-10 CONTRACTS:
--------------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE APPLICABLE
END OF THE APPLICABLE TIME PERIOD YEARS/(1)/ TIME PERIOD
--------------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
--------------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum
fees and
expenses of
any of the
portfolios $898 $1,629 $2,383 $4,055 N/A $1,629 $2,383 $4,055 $349 $1,064 $1,801 $3,741
--------------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum
fees and
expenses of
any of the
portfolios $770 $1,249 $1,755 $2,797 N/A $1,249 $1,755 $2,797 $214 $ 661 $1,134 $2,439
--------------------------------------------------------------------------------------------------------------------------------
(1)Please see "When withdrawal charges do not apply" in "Charges and expenses"
later in this prospectus for more information on withdrawal charge waivers
upon annuitization.
EQUI-VEST(R) SERIES 200 TRUSTEED CONTRACTS
--------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE
END OF THE APPLICABLE TIME PERIOD YEARS APPLICABLE TIME PERIOD
--------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
--------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum
fees and
expenses of
any of the
portfolios $898 $1,629 $2,383 $3,741 N/A $1,629 $2,383 $3,741 $349 $1,064 $1,801 $3,741
--------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum
fees and
expenses of
any of the
portfolios $770 $1,249 $1,734 $2,439 N/A $1,249 $1,734 $2,439 $214 $ 661 $1,134 $2,439
EQUI-VEST(R) SERIES 300 CONTRACTS
-------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE
END OF THE APPLICABLE TIME PERIOD YEARS APPLICABLE TIME PERIOD
-------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
-------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum
fees and
expenses of
any of the
portfolios $899 $1,632 $2,387 $3,751 N/A $1,632 $2,387 $3,751 $351 $1,067 $1,806 $3,751
-------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum
fees and
expenses of
any of the
portfolios $771 $1,252 $1,739 $2,450 N/A $1,252 $1,739 $2,450 $215 $ 664 $1,139 $2,450
-------------------------------------------------------------------------------------------------------------------------
EQUI-VEST(R) SERIES 400 CONTRACTS
-------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE
END OF THE APPLICABLE TIME PERIOD YEARS APPLICABLE TIME PERIOD
-------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
-------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum
fees and
expenses of
any of the
portfolios $963 $1,820 $2,690 $4,344 N/A $1,820 $2,690 $4,344 $419 $1,266 $2,128 $4,344
-------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum
fees and
expenses of
any of the
portfolios $835 $1,445 $2,080 $3,127 N/A $1,445 $2,080 $3,127 $283 $ 869 $1,480 $3,127
-------------------------------------------------------------------------------------------------------------------------
CONDENSED FINANCIAL INFORMATION
Please see Appendix I at the end of this prospectus, for the unit values and
number of units outstanding as of the periods shown for each of the variable
investment options, available as of December 31, 2011.
14 FEE TABLE
1. Contract features and benefits
--------------------------------------------------------------------------------
HOW YOU CAN PURCHASE AND CONTRIBUTE TO YOUR CONTRACT
The employer sponsoring the plan makes payments to us that we call
"contributions." These contributions purchase an annuity contract for your
benefit. We can refuse to accept any application or contribution from your
employer at any time, including after you purchase the contract. We require a
minimum contribution amount of $20 for each type of contract purchased. If the
total annual contributions to a TSA will be at least $200 annually, we may
accept contributions of less than $20. Maximum contribution limitations also
apply. The following table summarizes our current rules regarding contributions
to your contract, which rules are subject to change.
Upon advance notice to you, we may exercise certain rights we have under the
contract regarding contributions, including our right to (i) change minimum and
maximum contribution requirements and limitations, and (ii) discontinue
acceptance of contributions. Further, we may at any time exercise our rights to
limit the number of variable investment options which you may elect.
--------------------------------------------------------------------------------
We reserve the right to change our current limitations on your contributions
and to discontinue acceptance of contributions.
--------------------------------------------------------------------------------
See "Tax information" later in this prospectus for a more detailed discussion
of sources of contributions and certain contribution limitations. We currently
do not accept any contribution if (i) the aggregate contributions under one or
more EQUI-VEST(R) series, EQUI-VEST(R) At Retirement/SM/ and At Retirement/SM/
contracts with the same owner or annuitant would then total more than
$1,500,000 ($500,000 for the same owner or annuitant who is age 81 and older at
contract issue) or (ii) the aggregate contributions under all AXA Equitable
annuity accumulation contracts with the same owner or annuitant would then
total more than $2,500,000. We may waive these and other contribution
limitations based on criteria we determine.
--------------------------------------------------------------------------------
The "contract date" is the effective date of a contract. This usually is the
business day we receive the properly completed and signed application, along
with any other required documents, and your initial contribution. Your contract
date will be shown in your contract. The 12-month period beginning on your
contract date and each 12-month period after that date is a "contract year."
The end of each 12-month period is your "contract date anniversary." For
example, if your contract date is May 1, your contract date anniversary is
April 30.
--------------------------------------------------------------------------------
----------------------------------------------------------------------------------
CONTRACT TYPE SOURCE OF CONTRIBUTIONS
----------------------------------------------------------------------------------
SEP Employer.
Eligible rollover distributions from other traditional
IRAs, 403(b) plans, qualified plans and governmental
employer EDC plans.
----------------------------------------------------------------------------------
SARSEP Employer-remitted employee salary reduction and/or
nonelective employer contributions (pre-1997 plans
only).
Additional "catch-up" contributions.
Eligible rollover distributions from other traditional
IRAs, 403(b) plans, qualified plans and governmental
employer EDC plans.
----------------------------------------------------------------------------------
SIMPLE IRA Employee salary reduction; employer match.
Additional "catch-up" contributions.
Rollover distributions or direct transfer distributions
from other SIMPLE IRAs.
----------------------------------------------------------------------------------
Unincorporated and Employer, including for self-employed.
Corporate Trusteed
Salary reduction 401(k) if plan permits.
Additional "catch-up" contributions.
Eligible rollover distributions from other qualified plans,
403(b) plans, governmental employer EDC plans and
traditional IRAs, if permitted by the plan.
----------------------------------------------------------------------------------
--------------------------------------------------------------------------------
CONTRACT TYPE LIMITATIONS ON CONTRIBUTIONS
--------------------------------------------------------------------------------
SEP For 2012, annual employer contributions up to the
lesser of $50,000 or 25% of employee compensation.
--------------------------------------------------------------------------------
SARSEP For 2012, annual employer contributions up to the
lesser of $50,000 or 25% of employee compensation.
Maximum salary reduction contribution is $17,000 for
2012.
If plan permits, an individual at least age 50 at any time
during 2012 can make up to $5,500 additional salary
reduction "catch-up" contributions.
--------------------------------------------------------------------------------
SIMPLE IRA Salary reduction contributions up to $11,500 for 2012;
employer matching contributions up to 3% of employee
compensation.
If plan permits, an individual at least age 50 at any time
during 2012 can make up to $2,500 additional salary
reduction "catch-up" contributions.
--------------------------------------------------------------------------------
Unincorporated and For 2012, maximum amount of employer and employee
Corporate Trusteed contributions is generally the lesser of $50,000 or
100% of compensation, with maximum salary reduction
contribution of $17,000.
If employer's plan permits, an individual at least age 50
at any time during 2012 can make up to $5,500 addi-
tional salary reduction "catch-up" contributions.
--------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 15
-------------------------------------------------------------------------------
CONTRACT TYPE SOURCE OF CONTRIBUTIONS
-------------------------------------------------------------------------------
TSA and Employer-remitted employee salary reduction and/or
University TSA various types of employer contributions.
Additional "catch-up" contributions.
Only if plan permits, "designated Roth" contributions
under Section 402A of the Code.
Only if plan permits, direct plan-to-plan transfers from
another 403(b) plan, or contract exchanges from
another 403(b) contract under the same plan.
Only if plan permits, eligible rollover distributions from
other 403(b) plans, qualified plans, governmental em-
ployer 457(b) plans and traditional IRAs.
-------------------------------------------------------------------------------
EDC Employer-remitted employee salary reduction and/or
employer contributions.
For governmental employer EDC plans only, additional
"age 50 catch-up" contributions.
For governmental employer EDC plans only and only if
plan permits, "designated Roth" contributions under
Sections 457 and 402A of the Code.
For governmental employer EDC plans only and only if
plan permits, eligible rollover distributions from other
governmental employer 457(b) plans, 403(b) plans,
qualified plans and traditional IRAs.
-------------------------------------------------------------------------------
-----------------------------------------------------------------------------
CONTRACT TYPE LIMITATIONS ON CONTRIBUTIONS
-----------------------------------------------------------------------------
TSA and For 2012, maximum amount of employer and employee
University TSA contributions is generally the lesser of $50,000 or
100% of compensation, with maximum salary reduction
contribution of $17,000.
If employer's plan permits, an individual at least age 50
at any time during 2012 can make up to $5,500 addi-
tional salary reduction "catch-up" contributions.
All salary reduction contributions (whether pre-tax or
designated Roth) may not exceed the total maximum for
the year. (For 2012, $17,000 and age 50 catch-up
of $5,500.)
Rollover or direct transfer contributions after age 70 1/2
must be net of any required minimum distributions.
Different sources of contributions and earnings may be
subject to withdrawal restrictions.
-----------------------------------------------------------------------------
EDC Contributions subject to plan limits. Maximum con-
tribution for 2012 is lesser of $17,000 or 100% of in-
cludible compensation.
If plan permits, an individual may make catch-up con-
tributions for 3 years of service preceding plan retire-
ment age; 2012 maximum is $34,000.
If governmental employer 457(b) plan permits, an in-
dividual at least age 50 at any time during 2012 can
make up to $5,500 additional salary reduction "catch-
up" contributions. This must be coordinated with the
"catch-up" contributions for 3 years of service preced-
ing plan retirement age.
-----------------------------------------------------------------------------
IRA FUNDING. The contracts we issue to fund SEP, SARSEP and SIMPLE IRA programs
are individual retirement annuities, or "IRAs." Internal Revenue Service
("IRS") rules for traditional IRA also generally apply to those programs.
-------------------
See "Tax information" later in this prospectus for a more detailed discussion
of sources of contributions and certain contribution limitations. For
information on when contributions are credited under your contract, see "Dates
and prices at which contract events occur" in "More information" later in this
prospectus. Please review your contract for information on contribution
limitations.
16 CONTRACT FEATURES AND BENEFITS
CONTRIBUTIONS TO SARSEP, CORPORATE TRUSTEED, CERTAIN HR-10, TSA AND EDC
CONTRACTS
We no longer offer the EQUI-VEST(R) contracts under SARSEP, Corporate Trusteed,
Annuitant-Owned HR-10, TSA and EDC plans, except as noted below:
.. If you established a SARSEP before 1997, you may continue to make
contributions for existing and new employees under salary reduction
arrangements. We will issue a contract to each participating employee for
whom a contract has not previously been issued.
.. If you are an incorporated employer and already have a retirement plan
funded by the EQUI-VEST(R) contracts, we will enroll new employees under
your contract and accept contributions for existing employees.
.. If you established an HR-10 plan where EQUI-VEST(R) contracts are owned by
the annuitant, rather than by a trustee, we will offer Annuitant-Owned
HR-10 contracts to new employees and continue to accept contributions for
all participating employees.
.. If your retirement plan is qualified under section 401(a) of the Internal
Revenue Code and is sponsored by a state or local governmental entity.
.. If your TSA or EDC unit was established as a specially-priced unit, we will
issue a contract to new participants under such units and continue to
accept contributions for existing contracts.
.. The TSA contract is no longer available for establishing new units for
Texas ORP plans or for new participants in existing plans.
OWNER AND ANNUITANT REQUIREMENTS
For the following employer-funded programs, the employee must be the owner and
the annuitant on the contract: SEP-IRA, SARSEP-IRA, SIMPLE IRA, TSA, University
TSA and Annuitant-Owned HR-10.
The trustee under Trusteed HR-10 corporate retirement and governmental plans is
the owner of the contract. In each case, the employee is the annuitant. We do
not act as trustee for these plans. Only Trusteed contracts may be sold in
Puerto Rico and the tax aspects that apply to such contracts may differ from
those described in this prospectus.
For governmental employer EDC contracts, the employer or a trust must be the
owner and the employee must be the annuitant. For tax-exempt employer EDC
contracts, the employer must be the owner and the employee must be the
annuitant.
--------------------------------------------------------------------------------
Annuitant is the measuring life for determining annuity benefits.
--------------------------------------------------------------------------------
HOW YOU CAN MAKE YOUR CONTRIBUTIONS
Except as noted below, contributions must be made by check drawn on a U.S.
bank, in U.S. dollars and made payable to "AXA Equitable." We do not accept
third-party checks endorsed to us except for rollover contributions, contract
exchanges or trustee checks that involve no refund. Also, we do not accept
starter checks or traveler's checks. All checks are subject to our ability to
collect the funds. We reserve the right to reject a payment if it is received
in an unacceptable form.
For certain SEP and KEOGH plans, additional contributions may be made by our
automatic investment program. The methods of payment are discussed in detail in
"About other methods of payment" in "More information" later in this prospectus.
For certain employer-remitted salary reduction contracts, it is possible that
we may receive your initial contribution prior to AXA Advisors receiving your
application. In this case, we will hold the contribution, whether received via
check or wire, in a non-interest bearing "Special Bank Account for the
Exclusive Benefit of Customers." If AXA Advisors does not receive your
application within 20 business days, we will return your contribution to your
employer or its designee.
If AXA Advisors receives your application within this timeframe, AXA Advisors
will direct us to continue to hold your contribution in the special bank
account noted immediately above while AXA Advisors ensures that your
application is complete and suitability standards are met. AXA Advisors will
either complete this process or instruct us to return your contribution to your
employer or its designee within the applicable Financial Industry Regulatory
Authority ("FINRA") time requirements. Upon timely and successful completion of
this review, AXA Advisors will instruct us to transfer your contribution into
our non-interest bearing suspense account and transmit your application to us,
so that we can consider your application for processing.
If your application is in good order when we receive it for application
processing purposes, your contribution will be applied within two business
days. If any information we require to issue your contract is missing or
unclear, we will hold your contribution while we try to obtain this
information. If we are unable to obtain all of the information we require
within five business days after we receive an incomplete application or form,
we will inform the financial professional submitting the application on your
behalf. We will then return the contribution to your employer or its designee,
unless you or your financial professional acting on your behalf, specifically
direct us to keep your contribution until we receive the required information.
The contribution will be applied as of the date we receive the missing
information.
If additional contributions are permitted under the plan or contract,
generally, you may make additional contributions at any time. You may do so in
single sum amounts, on a regular basis, or as your financial situation permits.
--------------------------------------------------------------------------------
Our "business day" is generally any day the New York Stock Exchange is open for
regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an
earlier close of regular trading). A business day does not include a day on
which we are not open due to emergency conditions determined by the Securities
and Exchange Commission. We may also close early due to such emergency
conditions. For more information about our business day and our pricing of
transactions, please see "Dates and prices at which contract events occur."
--------------------------------------------------------------------------------
WHAT ARE YOUR INVESTMENT OPTIONS UNDER THE CONTRACT?
Your investment options, subject to any employer plan limitations, are the
variable investment options, the guaranteed interest option, and the fixed
maturity options available under the investment method you select. See
"Selecting your investment method" later in this prospectus.
CONTRACT FEATURES AND BENEFITS 17
VARIABLE INVESTMENT OPTIONS
Your investment results in any one of the variable investment options will
depend on the investment performance of the underlying portfolios. You can lose
your principal when investing in the variable investment options. In periods of
poor market performance, the net return, after charges and expenses, may result
in negative yields, including for the EQ/Money Market variable investment
option. Listed below are the currently available portfolios, their investment
objectives and their advisers. We may, at any time, exercise our rights to
limit or terminate your contributions and to limit the number of variable
investment options you may elect.
--------------------------------------------------------------------------------
You can choose from among the variable investment options, the guaranteed
interest option and fixed maturity options, subject to certain restrictions.
--------------------------------------------------------------------------------
18 CONTRACT FEATURES AND BENEFITS
PORTFOLIOS OF THE TRUSTS
We offer both affiliated and unaffiliated Trusts, which in turn offer one or
more portfolios. AXA Equitable Funds Management Group, LLC, a wholly owned
subsidiary of AXA Equitable, serves as the investment manager of the portfolios
of AXA Premier VIP Trust and EQ Advisors Trust. For some portfolios, AXA
Equitable Funds Management Group, LLC has entered into sub-advisory agreements
with investment advisers (the "sub-advisers") to carry out the day-to-day
investment decisions for the portfolios. As such, AXA Equitable Funds
Management Group, LLC oversees the activities of the sub-advisers with respect
to the Trusts and is responsible for retaining or discontinuing the services of
those sub-advisers. The chart below indicates the sub-adviser(s) for each
portfolio, if any. The chart below also shows the currently available
portfolios and their investment objectives.
You should be aware that AXA Advisors, LLC and AXA Distributors, LLC (together,
the "Distributors") directly or indirectly receive 12b-1 fees from affiliated
portfolios for providing certain distribution and/or shareholder support
services. These fees will not exceed 0.25% of the portfolios' average daily net
assets. The affiliated portfolios' sub-advisers and/or their affiliates may
also contribute to the cost of expenses for sales meetings or seminar
sponsorships that may relate to the contracts and/or the sub-advisers'
respective portfolios. It may be more profitable for us to offer affiliated
portfolios than to offer unaffiliated portfolios.
AXA Equitable or the Distributors may directly or indirectly receive 12b-1 fees
and additional payments from certain unaffiliated portfolios, their advisers,
sub-advisers, distributors or affiliates, for providing certain administrative,
marketing, distribution and/or shareholder support services. These fees and
payments range from 0% to 0.60% of the unaffiliated portfolios' average daily
net assets. The Distributors may also receive payments from the advisers or
sub-advisers of the unaffiliated portfolios or their affiliates for certain
distribution services, including expenses for sales meetings or seminar
sponsorships that may relate to the contracts and/or the advisers' respective
portfolios.
As a contract owner, you may bear the costs of some or all of these fees and
payments through your indirect investment in the portfolios. (See the
portfolios' prospectuses for more information.) These fees and payments will
reduce the underlying portfolios' investment returns. AXA Equitable may profit
from these fees and payments.
AXA Equitable considers the availability of these fees and payment arrangements
during the selection process for the underlying portfolios. These fees and
payment arrangements may create an incentive for us to select portfolios (and
classes of shares of portfolios) that pay us higher amounts.
The AXA Allocation portfolios and the EQ/Franklin Templeton Allocation
portfolio offer contract owners a convenient opportunity to invest in other
portfolios that are managed and have been selected for inclusion in the AXA
Allocation portfolios and the EQ/Franklin Templeton Allocation portfolio by AXA
Equitable Funds Management Group, LLC. AXA Advisors, LLC, an affiliated
broker-dealer of AXA Equitable, may promote the benefits of such portfolios to
contract owners and/or suggest, incidental to the sale of this contract, that
contract owners consider whether allocating some or all of their account value
to such portfolios is consistent with their desired investment objectives. In
doing so, AXA Equitable, and/or its affiliates, may be subject to conflicts of
interest insofar as AXA Equitable may derive greater revenues from the AXA
Allocation portfolios and the EQ/Franklin Templeton Allocation portfolio than
certain other portfolios available to you under your contract. Please see
"Allocating your contributions" later in this section for more information
about your role in managing your allocations.
As described in more detail in the underlying portfolio prospectuses, the AXA
Tactical Manager portfolios, the AXA Allocation portfolios, the EQ/Franklin
Templeton Allocation portfolio and certain other affiliated portfolios use
futures and options to reduce the portfolio's equity exposure during periods
when certain market indicators indicate that market volatility is high. This
strategy is designed to reduce the risk of market losses from investing in
equity securities. However, this strategy may result in periods of
underperformance, including those when the specified benchmark index is
appreciating, but market volatility is high. As a result, your account value
may rise less than it would have without these defensive actions.
The investment strategies of the portfolios are designed to reduce the overall
volatility of your account value. The reduction in volatility permits us to
more effectively and efficiently provide the guarantees under the contract.
This approach, while reducing volatility, may also suppress the investment
performance of your contract.
------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION Class B Seeks long-term capital appreciation. AXA Equitable Funds Management
Group, LLC
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE Class B Seeks a high level of current income. AXA Equitable Funds Management
ALLOCATION Group, LLC
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS Class B Seeks current income and growth of capi- AXA Equitable Funds Management
ALLOCATION tal, with a greater emphasis on current Group, LLC
income.
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION Class A Seeks long-term capital appreciation and AXA Equitable Funds Management
current income. Group, LLC
------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 19
-------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
-------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS Class B Seeks long-term capital appreciation and AXA Equitable Funds Management
ALLOCATION current income, with a greater emphasis Group, LLC
on capital appreciation.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE Class A Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
EQUITY tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. ClearBridge Advisors, LLC
GCIC US Ltd.
Legg Mason Capital Management,
LLC
Marsico Capital Management, LLC
T. Rowe Price Associates, Inc.
Westfield Capital Management
Company, L.P.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND Class B Seeks a balance of high current income BlackRock Financial Management,
and capital appreciation, consistent with Inc.
a prudent level of risk. Pacific Investment Management
Company LLC
SSgA Funds Management, Inc.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER Class B Seeks to achieve long-term growth of capi- AXA Equitable Funds Management
INTERNATIONAL EQUITY tal with an emphasis on risk-adjusted re- Group, LLC
turns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
EARNEST Partners, LLC
J.P. Morgan Investment Manage-
ment Inc.
Marsico Capital Management, LLC
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP Class B Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
CORE EQUITY tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. Janus Capital Management, LLC
Thornburg Investment Manage-
ment, Inc.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP Class B Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
VALUE tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. Institutional Capital LLC
MFS Investment Management
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP Class B Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
GROWTH tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
Franklin Advisers, Inc.
Wellington Management Company,
LLP
-------------------------------------------------------------------------------------------------------------------------
20 CONTRACT FEATURES AND BENEFITS
---------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP Class B Seeks to achieve long-term growth of capi- AXA Equitable Funds Management
VALUE tal with an emphasis on risk-adjusted re- Group, LLC
turns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Diamond Hill Capital Management,
Inc.
Knightsbridge Asset Management,
LLC
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER Class A Seeks high total return through a combina- Pacific Investment Management
MULTI-SECTOR BOND tion of current income and capital Company LLC
appreciation. Post Advisory Group, LLC
SSgA Funds Management, Inc.
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP Class B Seeks to achieve long-term growth of capi- AXA Equitable Funds Management
GROWTH tal with an emphasis on risk-adjusted re- Group, LLC
turns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Lord, Abbett & Co. LLC
Morgan Stanley Investment Man-
agement Inc.
NorthPointe Capital, LLC
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP Class B Seeks to achieve long-term growth of capi- AXA Equitable Funds Management
VALUE tal with an emphasis on risk-adjusted re- Group, LLC
turns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Franklin Advisory Services, LLC
Horizon Asset Management, LLC
Pacific Global Investment Manage-
ment Company
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY Class B Seeks long-term growth of capital. AXA Equitable Funds Management
Group, LLC
RCM Capital Management, LLC
SSgA Funds Management, Inc.
Wellington Management Company,
LLP
---------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 21
-------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
-------------------------------------------------------------------------------------------------------------------------
ALL ASSET GROWTH -- ALT Class IB Seeks long-term capital appreciation and AXA Equitable Funds Management
20/(1) / current income. Group, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA BALANCED STRATEGY Class IB Seeks long-term capital appreciation and AXA Equitable Funds Management
current income Group, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE GROWTH Class IB Seeks current income and growth of AXA Equitable Funds Management
STRATEGY capital, with a greater emphasis on Group, LLC
current income.
-------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE STRATEGY Class IB Seeks a high level of current income. AXA Equitable Funds Management
Group, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA MODERATE GROWTH Class IB Seeks long-term capital appreciation and AXA Equitable Funds Management
STRATEGY current income, with a greater emphasis Group, LLC
on current income.
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400 Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500 Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000 Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
INTERNATIONAL tal with an emphasis on risk-adjusted re- AXA Equitable Funds Management
turns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN Class IB Seeks to achieve total return from long- AllianceBernstein L.P.
DYNAMIC WEALTH term growth of capital and income.
STRATEGIES
-------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN Class IA Seeks to achieve long-term growth of AllianceBernstein L.P.
SMALL CAP GROWTH capital.
-------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL Class IB Seeks to achieve long-term total return AXA Equitable Funds Management
CAP VALUE CORE with an emphasis on risk-adjusted returns Group, LLC
and managing volatility in the portfolio. BlackRock Investment Manage-
ment, LLC
Franklin Advisory Services, LLC
-------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE Class IB Seeks to achieve capital appreciation and BlackRock Investment Manage-
EQUITY secondarily, income. ment, LLC
-------------------------------------------------------------------------------------------------------------------------
22 CONTRACT FEATURES AND BENEFITS
---------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS Class IB Seeks a combination of growth and in- Boston Advisors, LLC
EQUITY INCOME come to achieve an above-average and
consistent total return.
---------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY Class IB Seeks to achieve long-term capital Bridgeway Capital Management,
RESPONSIBLE appreciation. Inc.
Calvert Investment Management
Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN Class IB Seeks to achieve long-term growth of Capital Guardian Trust Company
RESEARCH capital.
---------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX Class IA Seeks to achieve a total return before AllianceBernstein L.P.
expenses that approximates the total re-
turn performance of the Russell 3000 In-
dex, including reinvestment of dividends,
at a risk level consistent with that of the
Russell 3000 Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX Class IB Seeks to achieve a total return before AXA Equitable Funds Management
expenses that approximates the total re- Group, LLC
turn performance of the Barclays SSgA Funds Management, Inc.
Intermediate U.S. Government/Credit In-
dex, including reinvestment of dividends,
at a risk level consistent with that of the
Barclays Intermediate U.S. Government/
Credit Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE Class IB Seeks to achieve long-term growth of Davis Selected Advisers, L.P.
capital.
---------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX Class IA Seeks to achieve a total return before AllianceBernstein L.P.
expenses that approximates the total re-
turn performance of the S&P 500 Index,
including reinvestment of dividends, at a
risk level consistent with that of the S&P
500 Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS Class IB Seeks to achieve long-term growth of AXA Equitable Funds Management
capital with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the BlackRock Capital Management,
portfolio. Inc.
BlackRock Investment Manage-
ment, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED Class IB Seeks to maximize income while maintain- AXA Equitable Funds Management
ing prospects for capital appreciation with Group, LLC
an emphasis on risk-adjusted returns and BlackRock Investment Manage-
managing volatility in the portfolio. ment, LLC
Franklin Advisers, Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON Class IB Primarily seeks capital appreciation and AXA Equitable Funds Management
ALLOCATION secondarily seeks income. Group, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND Class IB Seeks to achieve capital appreciation. GAMCO Asset Management, Inc.
ACQUISITIONS
---------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY Class IB Seeks to maximize capital appreciation. GAMCO Asset Management, Inc.
VALUE
---------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 23
---------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS Class IB Seeks to achieve capital growth and cur- AXA Equitable Funds Management
rent income. Group, LLC
BlackRock Investment Manage-
ment, LLC
First International Advisors, LLC
Wells Capital Management, Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR Class IB Seeks to achieve long-term capital AXA Equitable Funds Management
EQUITY appreciation with an emphasis on risk- Group, LLC
adjusted returns and managing volatility BlackRock Investment Manage-
in the portfolio. ment, LLC
Morgan Stanley Investment Man-
agement Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE Class IA Seeks to achieve a total return before AXA Equitable Funds Management
GOVERNMENT BOND/(2)/ expenses that approximates the total re- Group, LLC
turn performance of the Barclays SSgA Funds Management, Inc.
Intermediate U.S. Government Bond In-
dex, including reinvestment of dividends,
at a risk level consistent with that of the
Barclays Intermediate U.S. Government
Bond Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE Class IB Seeks to achieve long-term growth of AXA Equitable Funds Management
PLUS capital with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Hirayama Investments, LLC
WHV Investment Management
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY Class IA Seeks to achieve a total return (before AllianceBernstein L.P.
INDEX expenses) that approximates the total
return performance of a composite index
comprised of 40% Dow Jones EURO
STOXX 50 Index, 25% FTSE 100 Index,
25% TOPIX Index, and 10% S&P/ASX
200 Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the composite index.
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE Class IB Seeks to provide current income and long- AXA Equitable Funds Management
PLUS term growth of income, accompanied by Group, LLC
growth of capital with an emphasis on BlackRock Investment Manage-
risk-adjusted returns and managing vola- ment, LLC
tility in the portfolio. Northern Cross, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE Class IB Seeks to achieve long-term capital J.P. Morgan Investment Manage-
OPPORTUNITIES appreciation. ment Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS Class IB Seeks to achieve long-term growth of capi- AXA Equitable Funds Management
tal with an emphasis on risk-adjusted re- Group, LLC
turns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Institutional Capital LLC
---------------------------------------------------------------------------------------------------------------------------
24 CONTRACT FEATURES AND BENEFITS
---------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX Class IB Seeks to achieve a total return before AllianceBernstein L.P.
expenses that approximates the total re-
turn performance of the Russell 1000
Growth Index, including reinvestment of
dividends at a risk level consistent with
that of the Russell 1000 Growth Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS Class IB Seeks to provide long-term capital growth AXA Equitable Funds Management
with an emphasis on risk-adjusted returns Group, LLC
and managing volatility in the portfolio. BlackRock Investment Manage-
ment, LLC
Marsico Capital Management, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX Class IB Seeks to achieve a total return before SSgA Funds Management, Inc.
expenses that approximates the total re-
turn performance of the Russell 1000
Value Index, including reinvestment of
dividends, at a risk level consistent with
that of the Russell 1000 Value Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS Class IA Seeks to achieve long-term growth of AllianceBernstein L.P.
capital with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio.
---------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP Class IB Seeks to achieve capital appreciation and Lord, Abbett & Co. LLC
CORE growth of income with reasonable risk.
---------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL Class IB Seeks to achieve capital appreciation. Massachusetts Financial Services
GROWTH Company d/b/a MFS Investment
Management
---------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX Class IB Seeks to achieve a total return before SSgA Funds Management, Inc.
expenses that approximates the total re-
turn performance of the S&P Mid Cap
400 Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the S&P Mid Cap 400 Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS Class IB Seeks to achieve long-term capital AXA Equitable Funds Management
appreciation with an emphasis on risk- Group, LLC
adjusted returns and managing volatility BlackRock Investment Manage-
in the portfolio. ment, LLC
Wellington Management Company,
LLP
---------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET Class IA Seeks to obtain a high level of current The Dreyfus Corporation
income, preserve its assets and maintain
liquidity.
---------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL Class IB Seeks to achieve capital appreciation. Montag & Caldwell, LLC.
GROWTH
---------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID Class IB Seeks to achieve capital growth. Morgan Stanley Investment Man-
CAP GROWTH agement Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP Class IB Seeks to achieve capital appreciation, AXA Equitable Funds Management
EQUITY which may occasionally be short-term, Group, LLC
with an emphasis on risk-adjusted returns BlackRock Investment Manage-
and managing volatility in the portfolio. ment, LLC
Franklin Mutual Advisers, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL Class IB Seeks to achieve capital appreciation. OppenheimerFunds, Inc.
---------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 25
--------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND Class IB Seeks to generate a return in excess of Pacific Investment Management
traditional money market products while Company, LLC
maintaining an emphasis on preservation
of capital and liquidity.
--------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS Class IA Seeks to achieve high current income con- AllianceBernstein L.P.
sistent with moderate risk to capital. AXA Equitable Funds Management
Group, LLC
--------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX Class IB Seeks to replicate as closely as possible AllianceBernstein L.P.
(before the deduction of portfolio ex-
penses) the total return of the Russell
2000 Index.
--------------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH Class IB Seeks to achieve long-term capital T. Rowe Price Associates, Inc.
STOCK appreciation and secondarily, income.
--------------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL Class IB Seeks to achieve long-term capital growth AXA Equitable Funds Management
EQUITY with an emphasis on risk-adjusted returns Group, LLC
and managing volatility in the portfolio. BlackRock Investment Manage-
ment, LLC
Templeton Investment Counsel, LLC
--------------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME Class IB Seeks to achieve total return through capi- UBS Global Asset Management
tal appreciation with income as a secon- (Americas) Inc.
dary consideration.
--------------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK Class IB Seeks to achieve capital growth and in- Invesco Advisers, Inc.
come.
--------------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA Class IB Seeks to achieve long-term capital Wells Capital Management, Inc.
GROWTH growth.
--------------------------------------------------------------------------------------------------------------------------------
AIM VARIABLE INSURANCE
FUNDS (INVESCO VARIABLE
INSURANCE FUNDS) - INVESTMENT MANAGER (OR SUB-ADVISER(S),
SERIES II PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL The fund's investment objective is total return through Invesco Advisers, Inc.
ESTATE FUND growth of capital and current income. Invesco Asset Management Limited
--------------------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD The fund's investment objective is total return comprised Invesco Advisers, Inc.
FUND of current income and capital appreciation
--------------------------------------------------------------------------------------------------------------------------------
INVESCO V.I. The fund's investment objective is long-term growth of Invesco Advisers, Inc.
INTERNATIONAL GROWTH capital.
FUND
--------------------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP The fund's investment objective is long-term growth of Invesco Advisers, Inc.
CORE EQUITY FUND capital.
--------------------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP The fund's investment objective is long-term growth of Invesco Advisers, Inc.
EQUITY FUND capital.
--------------------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VARIABLE
INSURANCE PRODUCTS
(VIP) - SERVICE CLASS 2 INVESTMENT MANAGER (OR SUB-ADVISER(S), AS
PORTFOLIO NAME OBJECTIVE APPLICABLE)
--------------------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP Seeks long-term capital appreciation. Fidelity Management & Research
CONTRAFUND(R) PORTFOLIO Company (FMR)
--------------------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VARIABLE
INSURANCE TRUST -
SERVICE SHARES INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID Seeks long-term capital appreciation. Goldman Sachs Asset Management, L.P.
CAP VALUE FUND
--------------------------------------------------------------------------------------------------------------------------------
26 CONTRACT FEATURES AND BENEFITS
---------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VARIABLE
INSURANCE
PORTFOLIOS PORTFOLIO INVESTMENT MANAGER (OR SUB-ADVISER(S),
NAME OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY To seek to provide capital growth and appreciation. Waddell & Reed Investment Manage-
ment Company (WRIMCO)
---------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME To seek to provide total return through a combination of Waddell & Reed Investment Manage-
high current income and capital appreciation. ment Company (WRIMCO)
---------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP To seek to provide growth of capital. Waddell & Reed Investment Manage-
GROWTH ment Company (WRIMCO)
---------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP To seek to provide growth of capital. Waddell & Reed Investment Manage-
GROWTH ment Company (WRIMCO)
---------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT
SERIES, INC. - SERVICE INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT Seeks long-term capital appreciation. Lazard Asset Management LLC
EMERGING MARKETS
EQUITY PORTFOLIO
---------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------
MFS(R) VARIABLE
INSURANCE TRUSTS -
SERVICE CLASS PORTFOLIO INVESTMENT MANAGER (OR SUB-ADVISER(S),
NAME OBJECTIVE AS APPLICABLE)
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MFS(R) INTERNATIONAL The fund's investment objective is to seek capital Massachusetts Financial Services
VALUE PORTFOLIO appreciation. Company
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MFS(R) INVESTORS GROWTH The fund's investment objective is to seek capital Massachusetts Financial Services
STOCK SERIES appreciation. Company
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MFS(R) INVESTORS TRUST The fund's investment objective is to seek capital Massachusetts Financial Services
SERIES appreciation. Company
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MFS(R) TECHNOLOGY The fund's investment objective is to seek capital Massachusetts Financial Services
PORTFOLIO appreciation. Company
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MFS(R) UTILITIES SERIES The fund's investment objective is to seek total return. Massachusetts Financial Services
Company
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VAN ECK VIP TRUST - S INVESTMENT MANAGER (OR SUB-ADVISER(S),
CLASS PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
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VAN ECK VIP GLOBAL HARD Seeks long-term capital appreciation by investing primar- Van Eck Associates Corporation
ASSETS FUND ily in "hard asset" securities. Income is a secondary
consideration.
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(1)This is the portfolio's new name, effective on or about May 21, 2012,
subject to regulatory approval. The portfolio's former name was All Asset
Allocation.
(2)This is the portfolio's new name, effective on or about May 1, 2012. The
portfolio's former name was EQ/Intermediate Government Bond Index.
YOU SHOULD CONSIDER THE INVESTMENT OBJECTIVES, RISKS AND CHARGES AND EXPENSES
OF THE PORTFOLIOS CAREFULLY BEFORE INVESTING. THE PROSPECTUSES FOR THE TRUSTS
CONTAIN THIS AND OTHER IMPORTANT INFORMATION ABOUT THE PORTFOLIOS. THE
PROSPECTUSES SHOULD BE READ CAREFULLY BEFORE INVESTING. IN ORDER TO OBTAIN
COPIES OF THE TRUST PROSPECTUSES THAT DO NOT ACCOMPANY THIS PROSPECTUS, YOU MAY
CALL ONE OF OUR CUSTOMER SERVICE REPRESENTATIVES AT (800) 628-6673.
CONTRACT FEATURES AND BENEFITS 27
GUARANTEED INTEREST OPTION
The guaranteed interest option is part of our general account and pays interest
at guaranteed rates. We discuss our general account in "More information" later
in this prospectus.
We credit interest daily to amounts in the guaranteed interest option. There
are three levels of interest in effect at the same time in the guaranteed
interest option:
(1)the minimum interest rate guaranteed over the life of the contract,
(2)the annual minimum guaranteed interest rate for the calendar year, and
(3)the current interest rate.
We set current interest rates periodically, according to our procedures that we
have in effect at the time. All interest rates are effective annual rates, but
before deduction of annual administrative charges or any withdrawal charges.
We assign an interest rate to each amount allocated to the guaranteed interest
option. This rate is guaranteed for a specified period. The rate may be
different depending on certain factors, including the type and series of your
contract and when the allocation is made. An exception to this approach applies
to Corporate Trusteed contracts and EDC contracts issued to government
employees in New York whose EQUI-VEST/SM/ funding arrangements became effective
on and after July 1, 1989. Generally, we assign an interest rate to the total
amounts invested in Corporate Trusteed and EDC contracts issued to government
employees in New York regardless of when allocations were made to the
guaranteed interest option.
The annual minimum guaranteed interest rate for 2012 ranges from 1.00% to 4.00%
depending on the lifetime guaranteed minimum rate of your contract. Depending
on your contract type, contract series, and the state where your contract is
issued, the lifetime minimum guaranteed interest rate ranges from 1.00% to
3.00% (may be 4.00% for Corporate Trusteed contracts and Keogh Trusteed
contracts). The lifetime minimum guaranteed interest rate is shown in your
contract. The annual minimum guaranteed interest rate will never be less than
the lifetime minimum guaranteed interest rate. Current interest rates will
never be less than the annual minimum guaranteed interest rate. Check with your
financial professional as to which rate applies in your state and to your
contract series.
FIXED MATURITY OPTIONS
We offer fixed maturity options with maturity dates generally ranging from one
to ten years (one to seven in Oregon). We will not accept allocations to a
fixed maturity option if on the date the contribution or transfer is to be
applied the rate to maturity is 3%. This means that at points in time there may
be no fixed maturity options available. You can allocate your contributions to
one or more of these fixed maturity options. However, you may not allocate more
than one contribution to any one fixed maturity option. These amounts become
part of a non-unitized separate account. They will accumulate interest at the
"rate to maturity" for each fixed maturity option. The total amount you
allocate to and accumulate in each fixed maturity option is called the "fixed
maturity amount." Your financial professional can provide your state's approval
status. For contracts issued in New York, see "Charges and expenses" for
information on withdrawal charges when amounts are allocated to the fixed
maturity options.
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Fixed maturity options generally range from one to ten years to maturity.
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The rate to maturity you will receive for each fixed maturity option is the
rate to maturity in effect for new contributions allocated to that fixed
maturity option on the date we apply your contribution.
On the maturity date of a fixed maturity option, your fixed maturity amount,
assuming you have not made any withdrawals or transfers, will equal your
contribution to that fixed maturity option plus interest, at the rate to
maturity for that contribution. This is the fixed maturity option's "maturity
value." Before maturity, the current value we will report for your fixed
maturity amount will reflect a market value adjustment. Your current value will
reflect the market value adjustment that we would make if you were to withdraw
all of your fixed maturity amounts on the date of the report. We call this your
"market adjusted amount."
FIXED MATURITY OPTIONS AND MATURITY DATES. We currently offer fixed maturity
options ending on June 15th for maturity years ranging from one through ten
(seven in Oregon). Not all of these fixed maturity options will be available
for annuitants ages 76 and older. See "Allocating your contributions." As fixed
maturity options expire, we expect to add maturity years so that generally ten
(seven in Oregon) fixed maturity options are available at any time.
We will not accept allocations to a fixed maturity option if on the date the
contribution is to be applied:
.. you previously allocated a contribution or made a transfer to the same
fixed maturity option; or
.. the rate to maturity is 3%; or
.. the fixed maturity option's maturity date is within 45 days; or
.. the fixed maturity option's maturity date is later than the date annuity
payments are to begin.
YOUR CHOICES AT THE MATURITY DATE. We will notify you at least 45 days before
each of your fixed maturity options is scheduled to mature. At that time, you
may choose to have one of the following take place on the maturity date, as
long as none of the conditions listed above or in "Allocating your
contributions" would apply:
(a)transfer the maturity value into another available fixed maturity option, or
into any of the variable investment options; or
(b)subject to plan restrictions, withdraw the maturity value (there may be a
withdrawal charge).
If we do not receive your choice on or before the fixed maturity option's
maturity date, we will automatically transfer your maturity value into the next
available fixed maturity option (or another investment option if we are
required to do so by any state regulation). As of February 15, 2012, the next
available maturity date was June 15, 2021 (see "About our fixed maturity
options" in "More information" later in this prospectus). We may change our
procedures in the future.
MARKET VALUE ADJUSTMENT. If you make any withdrawals (including transfers,
surrender or termination of your contract or when we make deductions for
charges) from a fixed maturity option before
28 CONTRACT FEATURES AND BENEFITS
it matures, we will make a market value adjustment, which will increase or
decrease any fixed maturity amount you have in that fixed maturity option. The
amount of the adjustment will depend on two factors:
(a)the difference between the rate to maturity that applies to the amount being
withdrawn and the rate to maturity in effect at that time for new
allocations to that same fixed maturity option, and
(b)the length of time remaining until the maturity date.
In general, if interest rates rise from the time that you originally allocate
an amount to a fixed maturity option to the time that you take a withdrawal,
the market value adjustment will be negative. Likewise, if interest rates drop
at the end of that time, the market value adjustment will be positive. Also,
the amount of the market value adjustment, either up or down, will be greater
the longer the time remaining until the fixed maturity option's maturity date.
Therefore, it is possible that the market value adjustment could greatly reduce
your value in the fixed maturity options, particularly in the fixed maturity
options with later maturity dates.
We provide an illustration of the market adjusted amount of specified maturity
values, an explanation of how we calculate the market value adjustment, and
information concerning our general account and investments purchased with
amounts allocated to the fixed maturity options, in "More information" later in
this prospectus. Appendix II at the end of this prospectus provides an example
of how the market value adjustment is calculated.
SELECTING YOUR INVESTMENT METHOD
Subject to any employer plan limitations, you must choose one of the following
two methods for selecting your investment options:
.. MAXIMUM INVESTMENT OPTIONS CHOICE. Under this method, you may allocate
contributions or transfer funds to any of the available investment options
listed in A and B in the investment options chart. You can make transfers
whenever you choose. However, there will be restrictions on the amount you
can transfer out of the guaranteed interest option listed in A.
.. MAXIMUM TRANSFER FLEXIBILITY. Under this method, you may allocate
contributions or transfer funds to any of the available investment options
listed in A in the investment options chart and no transfer restrictions
will apply.
TEMPORARY REMOVAL OF TRANSFER RESTRICTIONS THAT APPLY TO THE INVESTMENT
METHODS. From time to time, we may remove certain restrictions that apply to
your investment method. If we do so, we will tell you. For example, if you
elect the "Maximum investment options choice" method, for a limited time there
will be no restrictions on the amount you could transfer out of the guaranteed
interest option listed in group "A." If you elect the "Maximum transfer
flexibility" method, for a limited time you will be able to use the fixed
income variable investment options listed in group "B" as well as the fixed
maturity options.
We will also tell you at least 45 days in advance of the day that we intend to
reimpose the transfer restrictions. When we reimpose the transfer restrictions,
if you elect the "Maximum investment options choice" method, limits on
transfers out of the guaranteed interest option will again apply. If you elect
the "Maximum transfer flexibility" method, you will no longer be permitted to
allocate new contributions to, or transfer amounts into, the variable
investment options in group B (including through our rebalancing program) or
the fixed maturity options. However, amounts that are in any investment options
that are not available under "Maximum transfer flexibility" can remain in these
options.
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INVESTMENT OPTIONS
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A
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Guaranteed Interest Option
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DOMESTIC STOCKS
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AXA Aggressive Allocation EQ/Morgan Stanley Mid Cap Growth
AXA Moderate-Plus Allocation EQ/Mutual Large Cap Equity
AXA Moderate Growth Strategy EQ/Small Company Index
AXA Tactical Manager 400 EQ/T. Rowe Price Growth Stock
AXA Tactical Manager 500 EQ/Templeton Global Equity
AXA Tactical Manager 2000 EQ/UBS Growth and Income
EQ/AllianceBernstein Dynamic Wealth EQ/Van Kampen Comstock
Strategies EQ/Wells Fargo Omega Growth
EQ/AllianceBernstein Small Cap Fidelity(R) VIP Contrafund(R)
Growth Goldman Sachs VIT Mid Cap Value
EQ/AXA Franklin Small Cap Value Core Invesco V.I. Mid Cap Core Equity
EQ/BlackRock Basic Value Equity Invesco V.I. Small Cap Equity
EQ/Boston Advisors Equity Income Ivy Funds VIP Energy
EQ/Calvert Socially Responsible Ivy Funds VIP Mid Cap Growth
EQ/Capital Guardian Research Ivy Funds VIP Small Cap Growth
EQ/Common Stock Index MFS(R) Investors Growth Stock
EQ/Davis New York Venture MFS(R) Investors Trust
EQ/Equity 500 Index MFS(R) Technology
EQ/Equity Growth PLUS MFS(R) Utilities
EQ/Franklin Templeton Allocation Multimanager Aggressive Equity
EQ/GAMCO Mergers and Acquisitions Multimanager Large Cap Core Equity
EQ/GAMCO Small Company Value Multimanager Large Cap Value
EQ/JPMorgan Value Opportunities Multimanager Mid Cap Growth
EQ/Large Cap Core PLUS Multimanager Mid Cap Value
EQ/Large Cap Growth Index Multimanager Small Cap Growth
EQ/Large Cap Growth PLUS Multimanager Small Cap Value
EQ/Large Cap Value Index Multimanager Technology
EQ/Large Cap Value PLUS Target 2015 Allocation
EQ/Lord Abbett Large Cap Core Target 2025 Allocation
EQ/Mid Cap Index Target 2035 Allocation
EQ/Mid Cap Value PLUS Target 2045 Allocation
EQ/Montag & Caldwell Growth Van Eck VIP Global Hard Assets
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INTERNATIONAL STOCKS
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AXA Tactical Manager International Invesco V.I. Global Real Estate
EQ/Global Multi-Sector Equity Invesco V.I. International Growth
EQ/International Core PLUS Lazard Retirement Emerging Markets
EQ/International Equity Index Equity
EQ/International Value PLUS MFS(R) International Value
EQ/MFS International Growth Multimanager International Equity
EQ/Oppenheimer Global
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BALANCED/HYBRID
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All Asset Growth -- Alt 20 AXA Moderate Allocation
AXA Balanced Strategy
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B
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FIXED INCOME
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AXA Conservative Allocation EQ/Money Market
AXA Conservative-Plus Allocation EQ/PIMCO Ultra Short Bond
AXA Conservative Growth Strategy EQ/Quality Bond PLUS
AXA Conservative Strategy Invesco V.I. High Yield
EQ/Core Bond Index Ivy Funds VIP High Income
EQ/Franklin Core Balanced Multimanager Core Bond
EQ/Global Bond PLUS Multimanager Multi-Sector Bond
EQ/Intermediate Government Bond
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CONTRACT FEATURES AND BENEFITS 29
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FIXED MATURITY OPTIONS
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The fixed maturity options are only available in states where approved.
Transfer restrictions apply as indicated above under "Fixed maturity options
and maturity dates."
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The Target Allocation investment options are expected to invest more heavily in
fixed income securities as they approach their respective target dates, and
thereafter. As each Target Allocation investment option reaches its respective
target date, we reserve the right to make it a group "B" investment option.
Please note that if you select the "Maximum transfer flexibility" method, and
you allocate any contributions or account value to any of the Target Allocation
investment options, you will be deemed to have changed to the "maximum
investment option choice" method. This change to your investment method will
occur when you change your allocation instruction to include a Target
Allocation investment option or when you make a transfer to a Target Allocation
investment option that has been reassigned. We will notify you of this change
in writing. Please note that if this occurs, the number of variable investment
options available to you will increase. In other words, the "B" investment
options will be available to you. However, your ability to transfer out of the
guaranteed interest option will be limited.
If you select the "maximum transfer flexibility" method but have not included
any of the Target Allocation investment options among your allocations, you
will not be changed to the alternate method but those options will no longer be
available to you.
You may choose from any of the investment options available under your
investment method. In all cases, if any of the options listed in B in the chart
referenced above are selected, you will be subject to the restrictions on
transfers out of the guaranteed interest option that apply under the maximum
investment options choice investment method.
Please note that under Trusteed contracts your employer or the plan trustee
will select the investment method available to the participant. Under all other
contracts, you may choose from any of the investment options available under
your investment method. In all cases, if any of the options listed in B in the
chart referenced above are selected, you will be subject to the restrictions on
transfers out of the guaranteed interest option that apply under the maximum
investment options choice investment method.
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A participant is an individual who participates in an employer's plan funded by
an EQUI-VEST(R) contract. The participant is also the annuitant.
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ERISA CONSIDERATIONS FOR EMPLOYERS
If you are an employer and your plan is intended to comply with the
requirements of the Employee Retirement Income Security Act of 1974 ("ERISA")
Section 404(c), you or your plan trustee must make sure that the investment
options chosen for your plan constitute a broad range of investment choices as
required by the Department of Labor's ("DOL") regulation under ERISA
Section 404(c). See "Tax information" later in this prospectus.
ALLOCATING YOUR CONTRIBUTIONS
Once you have made your investment method choice, you may allocate your
contributions to one or more or all of the investment options that you have
chosen, subject to any restrictions under the investment method you chose.
However, you may not allocate more than one contribution to any one fixed
maturity option. If the annuitant is age 76 or older, you may only allocate
contributions to fixed maturity options with maturities of five years or less.
Allocations must be in whole percentages and you may change your allocation
percentages at any time. However, the total of your allocations must equal
100%. Once your contributions are allocated to the investment options, they
become a part of your account value. We discuss account value in "Determining
your contract's value" later in this prospectus.
The contract is between you and AXA Equitable. The contract is not an
investment advisory account, and AXA Equitable is not providing any investment
advice or managing the allocation under your contract. In the absence of a
specific written arrangement to the contrary, you, as the owner of the
contract, have the sole authority to make investment allocations and other
decisions under the contract. Your AXA Advisors' financial professional is
acting as a broker-dealer registered representative, and is not authorized to
act as an investment advisor or to manage the allocations under your contract.
If your financial professional is a registered representative with a
broker-dealer other than AXA Advisors, your should speak with him/her regarding
any different arrangements that may apply.
YOUR RIGHT TO CANCEL WITHIN A CERTAIN NUMBER OF DAYS
If for any reason you are not satisfied with your contract, you may return it
to us for a refund. To exercise this cancellation right you must mail the
contract directly to our processing office within 10 days after you receive it.
In some states, this "free look" period may be longer.
For contributions allocated to the variable investment options, your refund
will equal your contributions, reflecting any investment gain or loss that also
reflects the daily charges we deduct. For contributions allocated to the fixed
maturity options, your refund will equal the amount of the contribution
allocated to fixed maturity options reflecting any positive or negative market
value adjustments. Some states require that we refund the full amount of your
contribution (not including any investment gain or loss, or interest or market
value adjustment). For contributions allocated to the guaranteed interest
option, your refund will equal the amount of the contributions, without
interest. For contracts issued to fund SEPs, SARSEPs or SIMPLE IRAs that are
returned to us within seven days after you receive it, we are required to
refund the full amount of your contribution.
We may require that you wait six months before you apply for a contract with us
again if:
.. you cancel your contract during the free look period; or
.. you change your mind before you receive your contract whether we have
received your contribution or not.
See Appendix III for any state variations.
In addition to the cancellation right described above, you have the right to
surrender your contract, rather than cancel it. Surrendering your contract may
yield results different than canceling your contract, including a greater
potential for taxable income. In some cases, your cash value upon surrender may
be greater than your contributions to the contract. Please see "Tax
information" later in this prospectus for possible consequences of cancelling
your contract.
30 CONTRACT FEATURES AND BENEFITS
2. Determining your contract's value
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YOUR ACCOUNT VALUE AND CASH VALUE
Your "account value" is the total of the: (i) values you have allocated to the
variable investment options; (ii) the guaranteed interest option; (iii) the
market adjusted amounts you have in the fixed maturity options; and (iv) if you
have taken a loan under a TSA, governmental employer EDC or Corporate Trusteed
contract, amounts held in your loan reserve account. These amounts are subject
to certain fees and charges discussed in "Charges and expenses" later in this
prospectus.
Your contract also has a "cash value." At any time before annuity payments
begin, your contract's cash value is equal to the account value, less: (i) any
applicable withdrawal charges and (ii) the total amount or a pro rata portion
of the annual administrative charge, and (iii) under a TSA, governmental
employer EDC or Corporate Trusteed contract, any outstanding loan plus accrued
interest.
YOUR CONTRACT'S VALUE IN THE VARIABLE INVESTMENT OPTIONS
Each variable investment option invests in shares of a corresponding portfolio.
Your value in each variable investment option is measured by "units." The value
of your units will increase or decrease as though you had invested it in the
corresponding portfolio's shares directly. Your value, however, will be reduced
by the amount of the fees and charges that we deduct under the contract.
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Units measure your value in each variable investment option.
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The unit value for each variable investment option depends on the investment
performance of that option minus daily charges for mortality and expense risks
and other expenses. On any day, your value in any variable investment option
equals the number of units credited to that option, adjusted for any units
purchased for or deducted from your contract under that option, multiplied by
that day's value for one unit. The number of your contract units in any
variable investment option does not change unless they are increased or
decreased to reflect additional contributions, withdrawals, withdrawal charges,
transfers and loans.
In addition, the annual administrative charge or third-party transfer or
exchange charge and plan operating expense charge for TSAs will reduce the
number of units credited to your contract. A description of how unit values are
calculated is found in the SAI.
YOUR CONTRACT'S VALUE IN THE GUARANTEED INTEREST OPTION
Your value in the guaranteed interest option at any time will equal: your
contributions and transfers to that option, plus interest, minus withdrawals
and transfers out of the option, and charges we deduct.
YOUR CONTRACT'S VALUE IN THE FIXED MATURITY OPTIONS
Your value in each fixed maturity option at any time before the maturity date
is the market adjusted amount in each option, which reflects withdrawals out of
the option and charges we deduct. This is equivalent to your fixed maturity
amount increased or decreased by the market value adjustment. Your value,
therefore, may be higher or lower than your contributions (less withdrawals)
accumulated at the rate to maturity. At the maturity date, your value in a
fixed maturity option will equal its maturity value, provided there have been
no withdrawals or transfers.
INSUFFICIENT ACCOUNT VALUE
Your contract will terminate without value if your account value is
insufficient to pay any applicable charges when due. Your account value could
become insufficient due to withdrawals and/or poor market performance. Upon
such termination, you will lose all your rights under your contract.
DETERMINING YOUR CONTRACT'S VALUE 31
3. Transferring your money among investment options
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TRANSFERRING YOUR ACCOUNT VALUE
At any time before the date annuity payments are to begin, you can transfer
some or all of your account value among the investment options, subject to the
following:
.. You must transfer at least $300 of account value or, if less, the entire
amount in the investment option. We may waive the $300 requirement.
.. You may not transfer to a fixed maturity option in which you already have
value.
.. You may not transfer to a fixed maturity option that has a rate to maturity
of 3%.
.. If the annuitant is age 76 or older, you must limit your transfers to fixed
maturity options with maturities of five years or less. As of February 15,
2012, not all maturities were available.
.. You may not transfer to a fixed maturity option if its maturity date is
later than the date annuity payments are to begin.
.. If you make transfers out of a fixed maturity option other than at its
maturity date the transfer will cause a market value adjustment.
.. If you choose the maximum investment options choice method for selecting
investment options (including if you have been deemed to have selected that
method as a result of a Target Allocation investment option in which you
are invested becoming a group "B" option as described under "Selecting your
investment method" in "Contract features and benefits" earlier in this
prospectus) the maximum amount you may transfer in any contract year from
the guaranteed interest option to any other investment option is (a) 25% of
the amount you had in the guaranteed interest option on the last day of the
prior contract year or, if greater, (b) the total of all amounts you
transferred from the guaranteed interest option to any other investment
option in the prior contract year.
.. If you transfer money from another financial institution into the
guaranteed interest option during your first contract year, and if you have
selected the maximum investment options method (including if you have been
deemed to have selected that method as a result of a Target Allocation
investment option in which you are invested becoming a group "B" option as
described under "Selecting your investment method" in "Contract features
and benefits" earlier in this prospectus) you may, during the balance of
that contract year, transfer up to 25% of such initial guaranteed interest
option balance to any other investment option.
Upon advance notice to you, we may change or establish additional restrictions
on transfers among the investment options, including limitations on the number,
frequency, or dollar amount of transfers. A transfer request does not change
your percentages for allocating current or future contributions among the
investment options. Our current transfer restrictions are set forth in the
"Disruptive transfer activity" section below.
You may request a transfer in writing or by telephone using TOPS or online
using Online Account Access. You must send all signed written requests directly
to our processing office. Transfer requests should specify:
(1)the contract number,
(2)the dollar amounts to be transferred, and
(3)the investment options to and from which you are transferring.
Under Trusteed and EDC contracts, you or the trustee or employer owner,
whichever applies, can direct us to transfer among the investment options.
Please see "Allocating your contributions" in "Contract features and benefits"
for more information about your role in managing your allocations.
We will confirm all transfers in writing.
DISRUPTIVE TRANSFER ACTIVITY
You should note that the contract is not designed for professional "market
timing" organizations, or other organizations or individuals engaging in a
market timing strategy. The contract is not designed to accommodate programmed
transfers, frequent transfers or transfers that are large in relation to the
total assets of the underlying portfolio.
Frequent transfers, including market timing and other program trading or
short-term trading strategies, may be disruptive to the underlying portfolios
in which the variable investment options invest. Disruptive transfer activity
may adversely affect performance and the interests of long-term investors by
requiring a portfolio to maintain larger amounts of cash or to liquidate
portfolio holdings at a disadvantageous time or price. For example, when market
timing occurs, a portfolio may have to sell its holdings to have the cash
necessary to redeem the market timer's investment. This can happen when it is
not advantageous to sell any securities, so the portfolio's performance may be
hurt. When large dollar amounts are involved, market timing can also make it
difficult to use long-term investment strategies because a portfolio cannot
predict how much cash it will have to invest. In addition, disruptive transfers
or purchases and redemptions of portfolio investments may impede efficient
portfolio management and impose increased transaction costs, such as brokerage
costs, by requiring the portfolio manager to effect more frequent purchases and
sales of portfolio securities. Similarly, a portfolio may bear increased
administrative costs as a result of the asset level and investment volatility
that accompanies patterns of excessive or short-term trading. Portfolios that
invest a significant portion of their assets in foreign securities or the
securities of small- and mid-capitalization companies tend to be subject to the
risks associated with market timing and short-term trading strategies to a
greater extent than portfolios that do not. Securities trading in overseas
markets present time zone arbitrage opportunities when events affecting
portfolio securities values occur after the close of the overseas market but
prior to the
32 TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS
close of the U.S. markets. Securities of small- and mid-capitalization
companies present arbitrage opportunities because the market for such
securities may be less liquid than the market for securities of larger
companies, which could result in pricing inefficiencies. Please see the
prospectuses for the underlying portfolios for more information on how
portfolio shares are priced.
We currently use the procedures described below to discourage disruptive
transfer activity. You should understand, however, that these procedures are
subject to the following limitations: (1) they primarily rely on the policies
and procedures implemented by the underlying portfolios; (2) they do not
eliminate the possibility that disruptive transfer activity, including market
timing, will occur or that portfolio performance will be affected by such
activity; and (3) the design of market timing procedures involves inherently
subjective judgments, which we seek to make in a fair and reasonable manner
consistent with the interests of all contract owners.
We offer investment options with underlying portfolios that are part of AXA
Premier VIP Trust and EQ Advisors Trust (together, the "affiliated trusts"), as
well as investment options with underlying portfolios of outside trusts with
which AXA Equitable has entered participation agreements (the "unaffiliated
trusts" and, collectively with the affiliated trusts, the "trusts"). The
affiliated trusts have adopted policies and procedures regarding disruptive
transfer activity. They discourage frequent purchases and redemptions of
portfolio shares and will not make special arrangements to accommodate such
transactions. They aggregate inflows and outflows for each portfolio on a daily
basis. On any day when a portfolio's net inflows or outflows exceed an
established monitoring threshold, the affiliated trust obtains from us contract
owner trading activity. The affiliated trusts currently consider transfers into
and out of (or vice versa) the same variable investment option within a five
business day period as potentially disruptive transfer activity.
When a contract owner is identified in connection with potentially disruptive
transfer activity for the first time, a letter is sent to the contract owner
explaining that there is a policy against disruptive transfer activity and that
if such activity continues certain transfer privileges may be eliminated. If
and when the contract owner is identified a second time as engaged in
potentially disruptive transfer activity under the contract, we currently
prohibit the use of voice, fax and automated transaction services. We currently
apply such action for the remaining life of each affected contract. We or a
trust may change the definition of potentially disruptive transfer activity,
the monitoring procedures and thresholds, any notification procedures, and the
procedures to restrict this activity. Any new or revised policies and
procedures will apply to all contract owners uniformly. We do not permit
exceptions to our policies restricting disruptive transfer activity.
Each unaffiliated trust may have its own policies and procedures regarding
disruptive transfer activity. If an unaffiliated trust advises us that there
may be disruptive activity from one of our contract owners, we will work with
the unaffiliated trust to review contract owner trading activity. Each trust
reserves the right to reject a transfer that it believes, in its sole
discretion, is disruptive (or potentially disruptive) to the management of one
of its portfolios. Please see the prospectuses for the trusts for more
information.
It is possible that a trust may impose a redemption fee designed to discourage
frequent or disruptive trading by contract owners. As of the date of this
prospectus, the trusts had not implemented such a fee. If a redemption fee is
implemented by a trust, that fee, like any other trust fee, will be borne by
the contract owner.
Contract owners should note that it is not always possible for us and the
underlying trusts to identify and prevent disruptive transfer activity. In
addition, because we do not monitor for all frequent trading at the separate
account level, contract owners may engage in frequent trading which may not be
detected, for example, due to low net inflows or outflows on the particular
day(s). Therefore, no assurance can be given that we or the trusts will
successfully impose restrictions on all potentially disruptive transfers.
Because there is no guarantee that disruptive trading will be stopped, some
contract owners may be treated differently than others, resulting in the risk
that some contract owners may be able to engage in frequent transfer activity
while others will bear the effect of that frequent transfer activity. The
potential effects of frequent transfer activity are discussed above.
AUTOMATIC TRANSFER OPTIONS
INVESTMENT SIMPLIFIER
Our Investment simplifier program allows you to choose from two automatic
options for transferring amounts from the guaranteed interest option to the
variable investment options. The transfer options are the "fixed-dollar option"
and the "interest sweep." You may select one or the other, but not both. If you
elect to use rebalancing option II (discussed below), you may not choose either
of the investment simplifier options.
FIXED-DOLLAR OPTION. Under this option you may elect to have a fixed-dollar
amount transferred out of the guaranteed interest option and into the variable
investment options of your choice on a monthly basis. You can specify the
number of monthly transfers or instruct us to continue to make monthly
transfers until all available amounts in the guaranteed interest option have
been transferred out.
In order to elect the fixed-dollar option, you must have a minimum of $5,000 in
the guaranteed interest option on the date we receive your election form at our
processing office. You also must elect to transfer at least $50 per month. The
fixed-dollar option is subject to the guaranteed interest option transfer
limitation described above under "Transferring your account value."
INTEREST SWEEP. Under the interest sweep, we will make transfers on a monthly
basis from amounts in the guaranteed interest option. The amount we will
transfer will be the interest credited to amounts you have in the guaranteed
interest option from the last business day of the prior month to the last
business day of the current month. You must have at least $7,500 in the
guaranteed interest option on the date we receive your election and on the last
business day of each month thereafter to participate in the interest sweep
option.
The fixed-dollar and interest sweep options are forms of dollar-cost averaging.
Dollar-cost averaging allows you to gradually allocate amounts to the variable
investment options by periodically transferring approximately the same dollar
amount to the variable investment options you select. This will cause you to
purchase more units if the unit's value is low and fewer units if the unit's
value is high. Therefore, you may get a lower average cost per unit over the
long term. This plan of investing, however, does not guarantee that you will
earn a profit or be protected against losses.
TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS 33
WHEN YOUR PARTICIPATION IN THE INVESTMENT SIMPLIFIER WILL END. Your
participation in the investment simplifier will end:
.. Under the fixed-dollar option, when either the number of designated monthly
transfers have been completed or the amount you have available in the
guaranteed interest option has been transferred out.
.. Under the interest sweep option, when the amount you have in the guaranteed
interest option falls below $7,500 (determined on the last business day of
the month) for two months in a row.
.. Under either option, on the date we receive at our processing office, your
written request to cancel automatic transfers, or on the date your contract
terminates.
REBALANCING YOUR ACCOUNT VALUE
Our rebalancing program offers two options that you can use to automatically
reallocate your account value. Option I permits reallocation among the variable
investment options only and option II permits reallocation among the variable
investment options and the guaranteed interest option. To enroll in the asset
rebalancing program, you must notify us in writing by completing our asset
rebalancing form, instructing us:
(a)in whole percentages only, the percentage you want invested in each variable
investment option (and the guaranteed interest option, if applicable), and
(b)how often you want the rebalancing to occur (quarterly, semian-nually, or
annually).
While your rebalancing program is in effect, we will transfer amounts among
each variable investment option (and the guaranteed interest option, if
applicable), so that the percentage of your account value that you specify is
invested in each option at the end of each rebalancing date. Your entire
account value in the variable investment options (and guaranteed interest
option, if applicable) must be included in the rebalancing program. Currently,
we permit rebalancing of up to 20 investment options. Transfer restrictions out
of the guaranteed interest option may apply in accordance with the last two
bullets under "Transferring your account value" above in this section. The
initial transfer under the rebalancing program (based on your account value as
of the day before the program is established) is not permitted to cause the
transfer restrictions to be violated, and any rebalancing election that would
be a violation of the transfer restrictions will not be put into effect.
However, if the program can be established, once it is in effect, the transfer
restrictions will be waived for the rebalancing transfers.
--------------------------------------------------------------------------------
Rebalancing does not assure a profit or protect against loss. You should
periodically review your allocation percentages as your needs change. You may
want to discuss the rebalancing program with your financial professional before
electing the program.
--------------------------------------------------------------------------------
To be eligible, you must have (i) at least $5,000 of account value in the
variable investment options for option I, or (ii) at least $5,000 of account
value in the variable investment options and the guaranteed interest option,
combined for option II. We may waive this $5,000 requirement. Rebalancing is
not available for amounts you have allocated in the fixed maturity options.
If you elect to use option II, you may not choose either of the investment
simplifier automatic options.
You may elect or terminate the rebalancing program at any time. You may also
change your allocations under the program at any time. Once enrolled in the
rebalancing program, it will remain in effect until you instruct us in writing
to terminate the program. Requesting an investment option transfer while
enrolled in our rebalancing program will not automatically change your
allocation instructions for rebalancing your account value. This means that
upon the next scheduled rebalancing, we will transfer amounts among your
investment options pursuant to the allocation instructions previously on file
for your program. Changes to your allocation instructions for the rebalancing
program (or termination of your enrollment in the program) must be in writing
and sent to our processing office.
For TSA, Corporate Trusteed and certain governmental employer EDC contracts
with outstanding loans only, on any rebalancing date where the amount to be
transferred from the guaranteed interest option would cause a transfer from the
Loan Reserve Account (which is part of the guaranteed interest option), the
rebalancing program will be automatically cancelled. (See "Loans under TSA,
governmental employer EDC and Corporate Trusteed contracts" in "Accessing your
money" later in this prospectus.)
34 TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS
4. Accessing your money
--------------------------------------------------------------------------------
WITHDRAWING YOUR ACCOUNT VALUE
You have several ways to withdraw your account value before annuity payments
begin. The table below shows the methods available under each type of contract.
More information follows the table. For the tax consequences of taking
withdrawals, see "Tax information" later in this prospectus.
METHOD OF WITHDRAWAL
----------------------------------------------------------------------------------------------------------------
PARTIAL MINIMUM
CONTRACT WITHDRAWAL SYSTEMATIC DISTRIBUTION
----------------------------------------------------------------------------------------------------------------
SEP/SARSEP yes yes yes
----------------------------------------------------------------------------------------------------------------
SIMPLE IRA yes yes yes
----------------------------------------------------------------------------------------------------------------
Corporate and KEOGH Trusteed yes/(2)(3)/ no yes/(3)/
----------------------------------------------------------------------------------------------------------------
TSA yes/(1)(2)(3)/ yes/(1)(2)(3)/ yes/(2)/
----------------------------------------------------------------------------------------------------------------
University TSA yes/(1)(3)/ yes/(1)(3)/ yes
----------------------------------------------------------------------------------------------------------------
EDC yes/(1)(2)(3)/ yes/(1)(2)(3)/ yes/(2)(3)/
----------------------------------------------------------------------------------------------------------------
Annuitant-Owned HR-10 yes/(3)/ yes/(3)/ yes
----------------------------------------------------------------------------------------------------------------
(1)Only if the contract is not subject to withdrawal restrictions.
(2)Only if there are no outstanding loans.
(3)Requires or may require Plan Administrator's approval. See "Tax information"
later in this prospectus.
PARTIAL WITHDRAWALS AND TERMINATIONS
Subject to the terms of the Plan, your contract and any restrictions in federal
income tax rules, you may take partial withdrawals from your account value or
terminate your contract at any time while the annuitant is living and before
annuity payments begin. The minimum amount you may withdraw at any time is
$300. If your account value is less than $500 after a withdrawal, we may
terminate your contract and pay you its cash value.
Partial withdrawals, or payments of remaining account value in excess of the
10% free withdrawal amount, may be subject to a withdrawal charge. See "10%
free withdrawal amount" in "Charges and expenses" later in this prospectus.
Depending on your contract, amounts withdrawn may be subject to applicable tax
charges.
SYSTEMATIC WITHDRAWALS
You may take systematic withdrawals on a monthly or quarterly basis. The
minimum amount you may take for each withdrawal is $250. We will make the
withdrawal on any day of the month that you select as long as it is not later
than the 28th day of the month. If you do not select a date, your withdrawals
will be made on the first business day of the month. A check for the amount of
the withdrawal will be mailed to you or, if you prefer, we will electronically
transfer the money to your checking or savings account.
You may withdraw either the amount of interest earned in the guaranteed
interest option or a fixed-dollar amount from either the variable investment
options or the guaranteed interest option. If you elect the interest option, a
minimum of $20,000 must be maintained in the guaranteed interest option. If you
elect the fixed-dollar option, you do not have to maintain a minimum amount.
If you choose to have a fixed dollar amount taken from the variable investment
options and/or the guaranteed interest option, you may elect to have the amount
of the withdrawal subtracted from your account value in one of three ways:
(1)Pro rata from all of your variable investment options and the guaranteed
interest option, in which you have value (without exhausting your values in
those options). Once the requested amount is greater than your account
value, the systematic withdrawal program will terminate.
(2)Pro rata from all of your variable investment options and the guaranteed
interest option, in which you have value (until your account value is
exhausted). Once the requested amount leaves you with an account value of
less than $500, we will treat it as a request to surrender your contract.
(3)You may specify a dollar amount from one variable investment option or the
guaranteed interest option. If you choose this option and the value in the
investment option drops below the requested withdrawal amount, the requested
withdrawal amount will be taken on a pro rata basis from all remaining
investment options in which you have value. Once the requested amount leaves
you with an account value of less than $500, we will treat it as a request
to surrender your contract.
If you are invested in fixed maturity options, you may not elect option (1) or
(2).
You may elect systematic withdrawals under TSA and governmental employer EDC
contracts if:
.. your plan or program permits it;
.. the contract is not subject to withdrawal restrictions; and
.. the contract does not have a loan outstanding.
You can cancel the systematic withdrawal option at any time.
Amounts withdrawn in excess of the 10% free withdrawal amount may be subject to
a withdrawal charge.
LIFETIME MINIMUM DISTRIBUTION WITHDRAWALS
(See "Tax information" later in this prospectus)
We offer our "required minimum distribution (RMD) automatic withdrawal option"
to help you meet lifetime required minimum distributions under federal income
tax rules. This is not the exclusive way for you to meet these rules. After
consultation with your tax adviser, you may decide to compute required minimum
distributions yourself and request partial withdrawals. In such a case, a
withdrawal charge may apply if your withdrawal exceeds the free withdrawal
amount.
ACCESSING YOUR MONEY 35
You may choose instead an annuity payout option. Before electing an
account-based withdrawal option, please refer to "Required minimum
distributions" under "Tax information" later in this prospectus for your
specific type of retirement arrangement. The actuarial present value of
additional contract benefits must be added to the account value in calculating
required minimum distribution withdrawals, which could increase the amount
required to be withdrawn. For this purpose additional annuity contract benefits
may include enhanced death benefits.
You may elect our RMD automatic withdrawal option in the year in which you
reach age 70 1/2 or in any later year, subject to the terms of your plan, if
applicable. To elect this option, you must have account value in the variable
investment options and the guaranteed interest option of at least $2,000. The
minimum amount we will pay out is $300, or if less, your account value. If your
account value is less than $500 after the withdrawal, we may terminate your
contract and pay you its cash value. Currently, minimum distribution withdrawal
payments will be made annually.
Currently, we do not impose a withdrawal charge on minimum distribution
withdrawals if you are enrolled in our RMD automatic withdrawal option. The
minimum distribution withdrawal will be taken into account in determining if
any subsequent withdrawal taken in the same contract year exceeds the 10% free
withdrawal amount.
This service does not generate required minimum distribution payments during
the first year. Therefore, if you are making a rollover or transfer
contribution to the contract after age 70 1/2, you must make any required
minimum distributions before the rollover or transfer. If you do not, any
withdrawals that you make during the first contract year to satisfy your
required minimum distributions may be subject to withdrawal charges, if they
exceed the free withdrawal amount.
For tax-exempt employer EDC contracts, this election may not be revoked. For
TSA and governmental employer EDC contracts, you may not elect the minimum
distribution option if you have an outstanding loan under a contract.
If you purchased your EQUI-VEST(R) TSA via a direct transfer of funds from
another 403(b) plan or arrangement and we were informed at the time of your
purchase of the amount of your December 31, 1986 account balance (if any) you
may postpone beginning lifetime required minimum distributions on these
pre-1987 funds. This rule also applies if you purchased your EQUI-VEST(R) TSA
before December 31, 1986. Lifetime required minimum distributions on the
pre-1987 account balance may be postponed to age 75 rather than having to start
following the later of your reaching age 70 1/2 or retiring.
Distributions from a qualified plan, including our prototype plans through
which Annuitant-Owned HR-10 contracts are issued, are subject to the provisions
of the plan document. Similar rules apply in the case of a 403(b) plan.
--------------------------------------------------------------------------------
For contracts subject to minimum distribution requirements, we will send a form
outlining the distribution options available in the year you reach age 70 1/2
(if you have not begun your annuity payments before that time).
--------------------------------------------------------------------------------
HARDSHIP WITHDRAWALS
Generally, in order to receive a hardship withdrawal or, for EDC plans, an
"unforseeable emergency" withdrawal (special federal income tax definitions),
you must meet certain criteria and have your request approved by your plan. For
more information, see "Withdrawal restrictions" under "Tax information" later
in this prospectus.
HOW WITHDRAWALS ARE TAKEN FROM YOUR ACCOUNT VALUE
Unless you specify otherwise, we will subtract your withdrawals on a pro rata
basis from your values in the investment options. A market value adjustment
will apply if withdrawals are taken from the fixed maturity options.
AUTOMATIC DEPOSIT SERVICE
If you are receiving Required Minimum Distribution payments from a TSA, SEP,
SARSEP or SIMPLE IRA contract you may use our automatic deposit service.
Under this service we will automatically deposit the Required Minimum
Distribution payment from your TSA, SEP, SARSEP or SIMPLE IRA contract directly
into an existing EQUI-VEST(R) NQ or ROTH IRA or an existing EQUI-VEST(R)
Express/SM/ NQ or ROTH IRA contract according to your allocation instructions.
Please note that you must have compensation or earned income for the year of
the contribution to make regular contributions to Roth IRAs.
LOANS UNDER TSA, GOVERNMENTAL EMPLOYER EDC AND CORPORATE TRUSTEED CONTRACTS
If the plan permits, loans are available under a qualified plan, 403(b) plan or
governmental employer 457(b) EDC plan. Loans are subject to federal income tax
limits and are also subject to the limits of the plan. The loan rules under
ERISA may apply to plans not sponsored by a governmental employer. Federal
income tax rules apply to all plans, even if the plan is not subject to ERISA.
You may borrow against your account value only under a TSA contract, a contract
issued under a governmental employer 457(b) EDC plan or Corporate Trusteed
contract. Loans under governmental employer 457(b) EDC plans may not be
available in all states. Loans are not available under University TSA
contracts. We do not permit loans under any contract or certificate when the
required minimum distribution automatic withdrawal option has been elected.
Before we make a loan, you must properly complete and sign a loan request form.
Generally, the approval of the employer, its delegate or the plan administrator
must also be demonstrated. Loan processing may not be completed until we
receive all information and approvals required to process the loan at our
processing office. Please note that if we receive a properly completed and
signed loan request form (and any other information necessary to complete the
loan transaction) at our processing office on a business day prior to the 27th
of the month, your loan transaction will be effective on that business day. If
we receive a properly completed and signed loan request form (and any other
information necessary to complete the loan transaction) at our processing
office on a business day that is on the 27th of the month or later, your loan
will be processed on the first business day of the month following the date it
was received. In the case of certain Corporate Trusteed and certain TSA
contracts subject to ERISA, the written consent of your spouse will be required
to obtain a loan and
36 ACCESSING YOUR MONEY
the Plan Administrator needs to sign the loan form. In the case of governmental
employer EDC contracts, the loan must be approved by the contract owner;
generally, your employer, plan trustee, or the plan administrator as authorized
under the governmental employer plan. Please see the loan provisions stated in
the contract and read the terms and conditions in the loan request form
carefully and consult with a tax advisor before taking a loan. Also, see
Appendix III later in this prospectus for any state rules that may affect loans
from a TSA, governmental employer EDC or Corporate Trusteed contract.
We permit only one loan to be outstanding at any time.
A loan will not be treated as a taxable distribution unless:
.. it exceeds limits of federal income tax rules; or
.. interest and principal are not paid when due; or
.. in some instances, service with the employer terminates.
Taking a loan in excess of the Internal Revenue Code limits may result in
adverse tax consequences.
The tax consequences of failure to repay a loan when due are substantial, and
may result in severe restrictions on your ability to borrow amounts under any
plans of your employer in the future.
LOAN RESERVE ACCOUNT. On the date your loan is processed, we will transfer to a
"loan reserve account" an amount equal to the sum of (a) and (b), where (a) is
the loan amount (which will earn interest at the "loan reserve account rate"
while your loan is outstanding), and (b) is 10% of the loan amount (which will
earn interest at the guaranteed interest rate while your loan is outstanding).
You may not make any partial withdrawals or transfers among investment options
or other transaction from the loan reserve account until after repayment of the
principal amount then due. You may specify on the loan request form from which
investment option(s) the loan reserve account will be funded.
The "loan reserve account rate" will equal the loan interest rate minus a
maximum rate of 2%. This excess of the interest rate that we charge is also
referred to as the "net loan interest charge." See the "Fee table" for more
information.
Loans are discussed further in "Tax information" later in this prospectus.
TEXAS ORP PARTICIPANTS
(The contract is no longer available for new plans or for new participants to
existing plans)
For participants in a Texas Optional Retirement Program, Texas law permits
withdrawals only after one of the following distributable events occur:
.. turning age 70 1/2; or
.. death; or
.. retirement; or
.. termination of employment in all Texas public institutions of higher
education.
To make a withdrawal, a properly completed written acknowledgment must be
received from the employer. If a distributable event occurs prior to your being
vested, any amounts provided by an employer's first-year matching contribution
will be refunded to the employer. We may change these provisions without your
consent, but only to the extent necessary to maintain compliance with any law
that applies.
TERMINATION
We may terminate your contract and pay you the account value if:
(1)your account value is less than $500 and you have not made contributions to
your contract for a period of three years; or
(2)you request a partial withdrawal that reduces your account value to an
amount less than $500; or
(3)you have not made any contributions within 120 days from your contract date;
or
(4)we pay the death benefit under your contract.
We will deduct the amount of any outstanding loan balance (including any unpaid
interest) and any withdrawal charge that applies to the loan balance from the
account value when we terminate your contract.
WHEN TO EXPECT PAYMENTS
Generally, we will fulfill requests for payments out of the variable investment
options within seven calendar days after the date of the transaction to which
the request relates. These transactions may include applying proceeds to a
variable annuity payout option, payment of a death benefit, payment of any
amount you withdraw (less any withdrawal charge) and, upon contract
termination, payment of the cash value. We may postpone such payments or
applying proceeds for any period during which:
(1)the New York Stock Exchange is closed or restricts trading,
(2)the SEC determines that an emergency exists as a result of which sales of
securities or determination of fair value of a variable investment option's
assets is not reasonably practicable, or
(3)the SEC, by order, permits us to defer payment to protect people remaining
in the variable investment options.
We can defer payment of any portion of your values in the guaranteed interest
option and the fixed maturity options (other than for death benefits) for up to
six months while you are living.
All payments are made by check and are mailed to you (or the payee named in a
tax-free exchange) by U.S. mail, unless you request that we use an express
delivery or wire transfer service at your expense.
YOUR ANNUITY PAYOUT OPTIONS
Deferred annuity contracts such as EQUI-VEST(R) provide for conversion to
payout status at or before the contract's "maturity date." This is called
annuitization. When your contract is annuitized, your EQUI-VEST(R) contract and
all its benefits will terminate and you will receive a supplemental payout
annuity contract ("payout option") that provides for periodic payments for life
or for a specified period of time. In general, the periodic payment amount is
determined by the account value or cash value of your EQUI-VEST(R) contract at
the time of annuitization and the annuity purchase factor to which that value
is applied, as described below. We have the right to require you to provide any
information we deem necessary to provide an annuity pay-
ACCESSING YOUR MONEY 37
out option. If an annuity payout is later found to be based on incorrect
information, it will be adjusted on the basis of the correct information.
EQUI-VEST(R) offers you several choices of annuity payout options. Some enable
you to receive fixed annuity payments and others enable you to receive variable
annuity payments.
You can choose from among the different forms of annuity payout options listed
below. Also, you may elect the frequency in which you will receive payments.
Restrictions may apply, depending on the type of contract you own or the
annuitant's age at contract issue. Other than life annuity with period certain,
we reserve the right to add, remove or change any of these annuity payout
options at any time.
ANNUITY PAYOUT OPTIONS
----------------------------------------------------------------
Fixed annuity payout options Life annuity/(1)/
Life annuity with period
certain/(1)/
Life annuity with refund
certain/(1)/
Period certain annuity
----------------------------------------------------------------
Variable Immediate Annuity Life annuity (not available
payout options (as described in in New York)
a separate prospectus for this Life annuity with period
option) certain/(1)/
----------------------------------------------------------------
(1)not available for governmental employer EDC Plans in New York
.. Life annuity: An annuity that guarantees payments for the rest of the
annuitant's life. Payments end with the last monthly payment before the
annuitant's death. Because there is no continuation of benefits following
the annuitant's death with this payout option, it provides the highest
monthly payment of any of the life annuity options, so long as the
annuitant is living.
.. Life annuity with period certain: An annuity that guarantees payments for
the rest of the annuitant's life. If the annuitant dies before the end of a
selected period of time ("period certain"), payments continue to the
beneficiary for the balance of the period certain. The period certain
cannot extend beyond the annuitant's life expectancy or the joint life
expectancy of the annuitant and the joint annuitant.
.. Life annuity with refund certain: An annuity that guarantees payments for
the rest of the annuitant's life. If the annuitant dies before the amount
applied to purchase the annuity option has been recovered, payments to the
beneficiary will continue until that amount has been recovered. This payout
option is available only as a fixed annuity.
.. Period certain annuity: An annuity that guarantees payments for a specific
period of time, usually 5, 10, 15, or 20 years. The guarantee period may
not exceed the annuitant's life expectancy. This option does not guarantee
payments for the rest of the annuitant's life. It does not permit any
repayment of the unpaid principal, so you cannot elect to receive part of
the payments as a single sum payment with the rest paid in monthly annuity
payments. Currently, this payout option is available only as a fixed
annuity. This is the only form of annuity for annuitants in governmental
employer EDC plans in New York. Life annuity payout options are not
available for governmental employer EDC plans in New York.
The life annuity, life annuity with period certain, and life annuity with
refund certain payout options are available on a single life or joint and
survivor life basis. The joint and survivor life annuity guarantees payments
for the rest of the annuitant's life and, after the annuitant's death, payments
continue to the survivor. Generally, unless the annuitant elects otherwise with
the written consent of the spouse, this will be the form of annuity payment
provided for married annuitants under qualified plans and certain TSAs. We may
offer other payout options not outlined here. Your financial professional can
provide details.
FIXED ANNUITY PAYOUT OPTIONS
With fixed annuities, we guarantee fixed annuity payments that will be based
either on the tables of guaranteed annuity purchase factors in your contract or
on our then current annuity purchase factors, whichever is more favorable for
you.
VARIABLE IMMEDIATE ANNUITY PAYOUT OPTIONS
Variable Immediate Annuities are described in a separate prospectus that is
available from your financial professional. Before you select a Variable
Immediate Annuity payout option, you should read the prospectus which contains
important information that you should know.
Variable Immediate Annuities may be funded through your choice of available
variable investment options investing in portfolios of AXA Premier VIP Trust
and EQ Advisors Trust. The contract also offers a fixed income annuity payout
option that can be elected in combination with the variable income annuity
payout option. The amount of each variable income annuity payment will
fluctuate, depending upon the performance of the variable investment options,
and whether the actual rate of investment return is higher or lower than an
assumed base rate.
We may offer other payout options not outlined here. Your financial
professional can provide details.
SELECTING AN ANNUITY PAYOUT OPTION
When you select a payout option, we will issue you a separate written agreement
confirming your right to receive annuity payments. We require you to return
your contract before annuity payments begin. Unless you choose a different
payout option, we will pay annuity payments under a life annuity with a period
certain of 10 years. You choose whether these payments will be either fixed or
variable. The contract owner and annuitant must meet the issue age and payment
requirements.
You can choose the date annuity payments are to begin, but generally it may not
be earlier than thirteen months from the EQUI-VEST(R) contract date. You can
change the date your annuity payments are to begin anytime before that date as
long as you do not choose a date later than the 28th day of any month or later
than your contract's maturity date. Your contract's maturity date is the date
by which you must either take a lump sum withdrawal or select an annuity payout
option. The maturity date is generally the contract date anniversary that
follows the annuitant's 85th birthday. This may be different in some markets.
We will send you a notice with your contract statement one year prior to your
maturity date. Once you have selected an annuity payout option and payments
have begun, no change can be made other than transfers among the variable
investment options if a variable immediate annuity is selected. If you do not
respond to the notice within the 30 days following your maturity date, your
contract will be annuitized automatically.
38 ACCESSING YOUR MONEY
We currently offer different payment frequencies on certain annuity payout
options. In general, the total annual payout will be lower for more frequent
payouts such (as monthly) because of the increased administrative expenses
associated with more frequent payouts. Also, in general, the longer the period
over which we expect to make payment, the lower will be your payment each year.
The amount of the annuity payments will depend on:
(1)the amount applied to purchase the annuity;
(2)the type of annuity chosen, and whether it is fixed or variable;
(3)in the case of a life annuity, the annuitant's age (or the annuitant's and
joint annuitant's ages); and
(4)in certain instances, the sex of the annuitant(s).
In no event will you ever receive payments under a fixed option or an initial
payment under a variable option of less than the minimum amounts guaranteed by
the contract.
If, at the time you elect a payout option, the amount to be applied is less
than $2,000 or the initial payment under the form elected is less than $20
monthly, we reserve the right to pay the account value in a single sum rather
than as payments under the payout option chosen.
Please see Appendix III later in this prospectus for state variations.
EQUI-VEST(R) AT RETIREMENT(R) AND AT RETIREMENT/SM/
(Applicable only for TSA, SEP, SARSEP and SIMPLE IRA contracts)
If you have a TSA, SEP, SARSEP or SIMPLE IRA contract, you may be eligible to
convert your EQUI-VEST(R) contract to a new EQUI-VEST(R) At Retirement/SM/
contract (or a new At Retirement/SM/ contract in New York). EQUI-VEST(R) At
Retirement/SM/ is a deferred variable annuity contract that offers living
benefits (Guaranteed withdrawal benefit for life or Guaranteed minimum income
benefit) and enhanced death benefits. At Retirement/SM/ is a deferred variable
annuity contract that offers a Guaranteed withdrawal benefit for life. Neither
the EQUI-VEST(R) At Retirement/SM/ contract nor the At Retirement/SM/ contract
has any withdrawal charges.
At the time of conversion, you must meet the following conditions in order to
qualify for this conversion offer. You must be between the ages of 55 and 85,
your contract must have an account value of at least $50,000, you must purchase
at least one of the living or enhanced death benefits, there can be no
withdrawal charges applicable under your existing EQUI-VEST(R) contract, and no
rollover or direct transfer contributions can have been made to the existing
contract in the two contract years prior to the date you apply for the new
contract. For TSA contracts, you must also be separated from service with the
employer which provided the funds for your TSA contract in order to qualify.
Please note that any outstanding loan including any interest accrued but unpaid
under the existing EQUI-VEST(R) contract must be paid in full or it will be
deducted from your account value prior to the conversion.
The written application for the new EQUI-VEST(R) At Retirement/SM/ or At
Retirement/SM/ contract must be received by our processing office no later than
the close of business on December 31, 2016 or such later date as we state in
writing to you. The EQUI-VEST(R) At Retirement/SM/ or At Retirement/SM/
contract and its benefits, including the charges for such benefits are
described in a separate prospectus.
Applicable only for TSA Contracts
We originally offered conversions from EQUI-VEST(R) to an EQUI-VEST(R) At
Retirement/SM/ or At Retirement/SM/ only on a direct transfer basis; that is,
funds from an existing TSA contract could be directly transferred to purchase a
new EQUI-VEST(R) At Retirement/SM/ or At Retirement/SM/ TSA contract. As a
result of the 2007 Regulations discussed in "Tax information" in this
prospectus, we are amending our procedures to permit TSA funds to be directly
rolled over to an EQUI-VEST(R) At Retirement/SM/ or At Retirement/SM/ IRA
contract instead when the EQUI-VEST(R) At Retirement/SM/ or At Retirement/SM/
TSA contract will not be part of an employer plan.
ACCESSING YOUR MONEY 39
5. Charges and expenses
--------------------------------------------------------------------------------
CHARGES THAT AXA EQUITABLE DEDUCTS
We deduct the following charges each day from the net assets of each variable
investment option. These charges are reflected in the unit values of each
variable investment option:
.. A mortality and expense risk charge
.. A charge for other expenses
We deduct the following charges from your account value. When we deduct these
charges from your variable investment options, we reduce the number of units
credited to your contract:
.. On the last day of the contract year an annual administrative charge, if
applicable
.. Charge for third-party transfer or exchange (for series 300 and 400 only)
.. Charges for certain optional special services
.. At the time you make certain withdrawals or surrender your contract, or
your contract is terminated -- a withdrawal charge
.. At the time annuity payments are to begin -- charges designed to
approximate certain taxes that may be imposed on us, such as premium taxes
in your state. An annuity administrative fee may also apply
More information about these charges appears below. The charges differ
depending on which contract series you purchase.
We will not increase these charges for the life of your contract, except as
noted below. We may reduce certain charges under group or sponsored
arrangements. See "Group or sponsored arrangements" below.
To help with your retirement planning, we may offer other annuities with
different charges, benefits and features. Please contact your financial
professional for more information.
CHARGES UNDER THE CONTRACTS
MORTALITY AND EXPENSE RISKS CHARGE
We deduct a daily charge from the net assets in each variable investment option
to compensate us for mortality and expense risks, including the death benefit.
The daily charge is currently equivalent to an annual rate of the net assets in
each variable investment options as follows:
----------------------------------------------------------------------------------------------------------------
EQ/COMMON
STOCK INDEX,
EQ/MONEY
MARKET
OPTIONS ALL OTHER VARIABLE INVESTMENT OPTIONS
----------------------------------------------------------------------------------------------------------------
SERIES SERIES SERIES SERIES SERIES SERIES
100 200 100 200 300 400
----------------------------------------------------------------------------------------------------------------
current 0.56% 1.15% 0.50% 1.09% 1.10% 1.10%
----------------------------------------------------------------------------------------------------------------
maximum 0.65% 1.24% 0.50% 1.09% 1.10% 1.75%
----------------------------------------------------------------------------------------------------------------
The mortality risk we assume is the risk that annuitants as a group will live
for a longer time than our actuarial tables predict. If that happens, we would
be paying more in annuity benefits than we planned. We also assume a risk that
the mortality assumptions reflected in our guaranteed annuity payment tables,
shown in each contract, will differ from actual mortality experience. We may
change the actuarial basis for our guaranteed annuity payment tables, but only
for new contributions and only at five year intervals from the contract date.
Lastly, we assume a mortality risk to the extent that at the time of death, the
guaranteed death benefit exceeds the cash value of the contract.
The expense risk we assume is the risk that our expenses in providing the
benefits and administering the contracts will be greater than we expect.
To the extent that the mortality and expense risk charges are not needed to
cover the actual expenses incurred, they may be considered an indirect
reimbursement for certain sales and promotional expenses relating to the
contracts.
CHARGE FOR OTHER EXPENSES
We deduct this daily charge from the net assets in each variable investment
option. This charge, together with the annual administrative charge described
below, is for providing administrative and financial accounting services under
the contracts. The daily charge is equivalent to a maximum annual percentage of
the net assets in each variable investment option as follows:
Series 100 -- 0.84%
.. 0.60% reimburses us for research and development costs plus administrative
expenses not covered by the annual administrative charge.
.. 0.24% reimburses us for the cost of financial accounting services we
provide under the contracts.
Series 200, 300 and 400 -- 0.25%
.. 0.25% reimburses us for expenses and financial accounting services we
provide under the contracts; however, for series 300 and 400, we currently
charge 0.24% for all the variable investment options except AXA Moderate
Allocation, Multimanager Aggressive Equity, EQ/Common Stock Index and
EQ/Money Market. We may, upon advance notice to you, increase the charge to
0.25% of the net assets for these variable investment options.
MAXIMUM TOTAL CHARGES: Under series 100 and 200 contracts for the AXA Moderate
Allocation, Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money
Market options, the combined amount of the Separate Account A charges to these
variable investment options and Trust charges for investment advisory fees and
direct operating expenses may not exceed a total annual rate of 1.75% of the
value of the assets held in each of those variable investment options.
Total Separate Account A annual expenses (not including the Trusts fees and
other expenses) are guaranteed not to exceed a total annual rate of: (i) 2.00%
for series 400 contracts; (ii) 1.35% for series 300
40 CHARGES AND EXPENSES
contracts; and (iii) 1.49% for series 100 and 200 contracts for the EQ/Common
Stock Index, and EQ/Money Market options; and (iv) for series 100 and 200
contracts an annual rate of 1.34% for all the other options except for those in
(iii).
ANNUAL ADMINISTRATIVE CHARGE
We deduct an administrative charge from your account value on the last business
day of each contract year. We will deduct a pro rata portion of the charge if
you surrender your contract, elect an annuity payout option or the annuitant
dies during the contract year.
Under series 300 and 400 contracts, during the first two contract years the
charge is equal to $30 or, if less, 2% of your current account value plus any
amount previously withdrawn during the contract year. The charge is $30 for
contract years three and later. We may increase this charge if our
administrative costs rise, but the charge will never exceed $65 annually. We
also may waive the administrative charge for contracts having an account value
of a specified amount on the last business day of each contract year --
currently $20,000 for SEP, SARSEP, and SIMPLE IRA contracts. We reserve the
right to deduct this charge on a quarterly, rather than annual basis.
Under series 100 and 200 contracts, the charge is equal to $30 or if less, 2%
of the current account value plus any amount previously withdrawn during that
contract year.
For SEP, SARSEP, Unincorporated Trusteed and Annuitant-Owned HR-10 contracts,
if at the end of any contract year your account value is at least $10,000, we
will waive the annual administrative charge.
For TSA, University TSA, EDC and Corporate Trusteed contracts the annual
administrative charge is waived if the account value is at least $25,000 at the
end of the contract year.
The charge is deducted pro rata from the variable investment options and the
guaranteed interest option. If those amounts are insufficient, we will make up
the required amounts from the fixed maturity options to the extent you have
value in those options. Charges deducted from the fixed maturity options are
considered withdrawals and, as such, will result in a market value adjustment.
We currently waive the annual administrative charge that would otherwise be
deducted in the next contract year under any individually owned EQUI-VEST(R)
contract/certificate having an account value that, when combined with the
account value of other EQUI-VEST(R) contracts/certificates owned by the same
person, exceeds $100,000 in the aggregate (as determined in January of each
year). This does not apply to EQUI-VEST(R) contracts/certificates owned by
different members of the same household. We may change or discontinue this
practice at any time without prior notice.
CHARGE FOR THIRD-PARTY TRANSFER
Under series 300 and 400 contracts, we impose a charge for making a direct
transfer of amounts from your contract to a third party. A third-party transfer
is where you ask us to directly transfer or roll over funds from your contract
to a permissible funding vehicle offered by another provider, or to another
eligible plan. In either case, we will deduct from your account value any
withdrawal charge that applies and a charge of $25 ($65 maximum) for each
direct transfer or rollover. Effective June 1, 2012, this charge will increase
to $65 (except for series 400 SIMPLE IRA). We will deduct this charge and any
withdrawal charge that applies from your account value.
WITHDRAWAL CHARGE
A withdrawal charge may apply in three circumstances: (1) you make one or more
withdrawals during a contract year; or (2) you surrender your contract; or
(3) we terminate your contract. The amount of the charge will depend on whether
the free withdrawal amount applies and the availability of one or more
exceptions.
In order to give you the exact dollar amount of the withdrawal you request, we
deduct the amount of the withdrawal and the amount of the withdrawal charge
from your account value. Any amount deducted to pay withdrawal charges is also
subject to a withdrawal charge.
We deduct the withdrawal amount and the withdrawal charge pro rata from the
variable investment options and from the guaranteed interest option. If those
amounts are insufficient, we will make up the required amounts from the fixed
maturity options. If we deduct all or a portion of the withdrawal charge from
the fixed maturity options, a market value adjustment will apply. See "About
our fixed maturity options" in "More information" later in this prospectus.
We may also reduce the withdrawal charge in order to comply with any state law
requirement. See "Contracts issued in New York --fixed maturity options" below.
WITHDRAWAL CHARGE FOR SERIES 300 AND 400 CONTRACTS
The amount of the withdrawal charge we deduct is equal to 6% of any
contribution withdrawn attributable to contributions made during the current
and five prior contract years measured from the date of the withdrawal.
In the case of terminations, we will pay you the greater of the following up to
a maximum of the account value:
.. the account value after any withdrawal charge has been imposed, or
.. the 10% free withdrawal amount plus the contributions made before the
current and five prior contract years that have not been previously
withdrawn plus 94% of (a) the remaining account value, minus (b) any
administrative fees.
For purposes of calculating the withdrawal charge, amounts withdrawn up to the
free withdrawal amount are not considered a withdrawal of any contribution. We
also treat contributions that have been invested the longest as being withdrawn
first. We treat contributions as withdrawn before earnings for purposes of
calculating the withdrawal charge.
The withdrawal charge does not apply in the circumstances described below.
10% FREE WITHDRAWAL AMOUNT. Each contract year you can withdraw up to 10% of
your account value without paying a withdrawal charge. The 10% free withdrawal
amount is determined using your account value at the time you request a
withdrawal, minus any other withdrawals made during the contract year.
DEATH OR PURCHASE OF ANNUITY. The withdrawal charge does not apply if:
.. the annuitant dies and a death benefit is payable to the beneficiary.
CHARGES AND EXPENSES 41
.. we receive a properly completed election form providing for the account
value to be used to buy a life contingent annuity payout option or a
non-life annuity with a period certain for a term of at least ten years.
DISABILITY, TERMINAL ILLNESS, OR CONFINEMENT TO NURSING HOME. The withdrawal
charge also does not apply if:
(i)the annuitant has qualified to receive Social Security disability benefits
as certified by the Social Security Administration; or
(ii)we receive proof satisfactory to us (including certification by a licensed
physician) that the annuitant's life expectancy is six months or less; or
(iii)the annuitant has been confined to a nursing home for more than 90 days
(or such other period, as required in your state) as verified by a
licensed physician. A nursing home for this purpose means one that is
(a) approved by Medicare as a provider of skilled nursing care service, or
(b) licensed as a skilled nursing home by the state or territory in which
it is located (it must be within the United States, Puerto Rico, U.S.
Virgin Islands, or Guam) and meets all of the following:
-- its main function is to provide skilled, intermediate, or custodial
nursing care;
-- it provides continuous room and board to three or more persons;
-- it is supervised by a registered nurse or licensed practical nurse;
-- it keeps daily medical records of each patient;
-- it controls and records all medications dispensed; and
-- its primary service is other than to provide housing for residents.
We reserve the right to impose a withdrawal charge, in accordance with your
contract and applicable state law, with respect to a contribution if the
condition as described in (i), (ii) or (iii) above existed at the time the
contribution was remitted or if the condition began within the 12 month period
following remittance.
Some states may not permit us to waive the withdrawal charge in the above
circumstances or may limit the circumstances for which the withdrawal charge
may be waived. Your financial professional can provide more information or you
may contact our processing office.
For SEP, SARSEP and SIMPLE IRA contracts the withdrawal charge also does not
apply:
.. after six contract years if the annuitant is at least age 59 1/2; or
.. if you request a refund of a contribution in excess of amounts allowed to
be contributed under the federal income tax rules within one month of the
date on which you made the contribution.
WITHDRAWAL CHARGE FOR SERIES 100 AND 200 CONTRACTS
10% FREE WITHDRAWAL AMOUNT. No withdrawal charge will be applied during any
contract year in which the amount withdrawn is less than or equal to 10% of the
account value at the time the withdrawal is requested, minus any amount
previously withdrawn during that contract year. This 10% portion is called the
free withdrawal amount. For Trusteed, EDC (subject to state availability) and
TSA contracts, this free withdrawal amount is available starting in the first
contract year. For EDC (in certain states), SEP and SARSEP contracts, the free
withdrawal amount is available only after three contract years have been
completed or the annuitant has reached age 59 1/2. (Currently, we are waiving
this restriction.)
FOR TRUSTEED CONTRACTS. The amount of the withdrawal charge we deduct is equal
to 6% of any contribution withdrawn attributable to contributions made during
the current and five prior contract years measured from the date of the
withdrawal.
In the case of terminations, we will pay you the greater of the following up to
a maximum of the account value:
.. the account value after any withdrawal charge has been imposed and after
deducting the amount of any loan balance and accrued interest, or
.. the 10% free withdrawal amount plus the contributions made before the
current and five prior participation years that have not been previously
withdrawn plus 94% of (a) the remaining account value, minus (b) any
administrative fees. For series 200 contracts issued for annuitants age 60
or older on the contract date this percentage will be 95% in the fifth
contract year.
For purposes of calculating the withdrawal charge, amounts withdrawn up to the
free withdrawal amount are not considered a withdrawal of any contribution. We
also treat contributions that have been invested the longest as being withdrawn
first. We treat contributions as withdrawn before earnings for purposes of
calculating the withdrawal charge. See "Tax information" later in this
prospectus.
The withdrawal charge does not apply in the circumstances described below.
For Trusteed contracts the withdrawal charge does not apply if:
.. The annuitant dies and a death benefit is made available to the beneficiary.
.. We receive a properly completed election form providing for the account
value to be used to buy a life annuity payout option.
.. The contract owner has completed at least five contract years and the
annuitant has reached age 59 1/2.
.. We receive a request for the refund of an excess contribution within one
month of the date the contribution is made.
.. In addition, for Corporate Trusteed contracts, the withdrawal charge does
not apply if the annuitant has reached age 59 1/2 and has retired or
employment has been terminated, no matter how many contract years have been
completed.
FOR SEP, SARSEP, TSA, EDC AND ANNUITANT-OWNED HR-10 CONTRACTS. The withdrawal
charge equals a percentage of the amount withdrawn and may apply to any TSA and
governmental employer EDC defaulted loans. The withdrawal charge equals a
percentage of the amount of any such defaulted loans. Whether a withdrawal
charge applies, and the percentage that applies, is determined using the same
conditions that apply to withdrawals from your
42 CHARGES AND EXPENSES
contract. The percentage that applies depends on the contract year in which the
withdrawal is made, according to the following table:
---------------------------
CONTRACT YEAR(S) CHARGE
---------------------------
1 through 5 6%/(1)/
---------------------------
6 through 8 5
---------------------------
9 4
---------------------------
10 3
---------------------------
11 2
---------------------------
12 1
---------------------------
13 and later 0
---------------------------
(1)This percentage may be reduced at older ages for certain contract series.
Your financial professional can provide further details about the contract
series you own.
The total of all withdrawal charges assessed will not exceed 8% of all
contributions made during the current contract year and the nine contract years
before the withdrawal is made.
The withdrawal charge does not apply in the circumstances described below.
No withdrawal charge applies under SEP, SARSEP, TSA, EDC or Annuitant-Owned
HR-10 contracts if:
.. after five contract years the annuitant is at least age 59 1/2; or
.. you request a refund of an excess contribution within one month of the date
on which the contribution is made; or
.. the annuitant dies and the death benefit is made available to the
beneficiary; or
.. after five contract years the annuitant is at least age 55 and the amount
withdrawn is used to purchase from us a period certain annuity that extends
beyond the annuitant's age 59 1/2 and allows no prepayment; or
.. after three contract years the amount withdrawn is used to purchase from us
a period certain annuity for a term of at least 10 years, and allows no
prepayment; or
.. the amount withdrawn is applied to the election of a life contingent
annuity payout option. (This form of payment is not available for
annuitants in governmental employer EDC Plans in New York); or
.. the amount withdrawn is applied to the election of a period certain annuity
of at least 15 years, but not in excess of the annuitant's life expectancy,
that allows no prepayment. (This is the only form of payment available for
annuitants in governmental employer EDC plans in New York.)
No withdrawal charge applies under a TSA or EDC (subject to state availability)
contract if:
.. the annuitant has completed at least five contract years, has reached age
55 and has separated from service.
No withdrawal charge applies under a SEP contract funding SARSEP arrangements
if:
.. the amount withdrawn is a distribution of deferrals disallowed (plus or
minus any gain or loss) by reason of the employer's failure to meet the
Internal Revenue Code's requirement that 50% of eligible employees elect
SARSEP within the plan year and the request for withdrawal is made by the
April 15th of the calendar year following the calendar year in which you
were notified of such disallowance; or
.. the amount withdrawn is an "excess contribution" (as such term is defined
in Section 408(k)(6)(C)(iii) of the Internal Revenue Code), plus or minus
any gain or loss and the request for withdrawal is made by April 15th of
the calendar year following the calendar year in which the excess
contributions were made; or
.. the amount withdrawn is an "excess deferral" (as such term is defined in
Section 402(g)(2) of the Internal Revenue Code), plus or minus any gain or
loss and the request for withdrawal is made by April 15th of the calendar
year following the calendar year in which such excess deferrals were made.
The tax consequences of withdrawals are discussed under "Tax information."
NY EDC PLANS. (No longer available for new plans or for new participants to
existing plans) As a result of regulations which apply to EDC plans of
governmental employers in New York ("NY EDC plans"), EQUI-VEST(R) contracts
funding NY EDC plans contain special provisions that apply to all NY EDC plans
whose EQUI-VEST(R) funding arrangements became effective or were renewed on or
after July 1, 1989.
These provisions permit the automatic termination of all contracts issued in
connection with a NY EDC plan five years after the effective date (or any
renewal date) of its EQUI-VEST(R) funding arrangement without the deduction of
any contingent withdrawal charges. If agreed to by the employer or plan trustee
and us, the period may be shorter than five years. A decision to permit the
automatic termination of all contracts would result in the transfer of each
contract's account value to a successor funding vehicle designated by the
employer.
The employer sponsoring a NY EDC plan or plan trustee can renew the
EQUI-VEST(R) funding arrangement in a written notice to us which includes a
certification of compliance with procedures under the applicable regulations.
We are not responsible for the validity of any certification by the employer. A
written notice to transfer must be received by our processing office and
accepted by us not later than seven days before the date on which a transfer is
to occur. If an employer fails to notify us in writing as to a transfer of the
NY EDC arrangement or as to its intention not to renew, we will continue the
arrangement and associated contracts will not be automatically terminated.
No further investment experience, whether positive or negative, will be
credited under a NY EDC plan contract once the contract terminates. As with
other tax-favored retirement plans in which the funding is affected by actions
of a sponsoring employer, we are not required to provide annuitants with
information relating to an employer's decision to exercise any termination
right.
FOR ALL SERIES CONTRACTS ISSUED IN NEW YORK -- FIXED MATURITY OPTIONS/(1)/
For contracts issued in New York, the withdrawal charge that applies to
withdrawals taken from amounts in the fixed maturity options will never exceed
6% and will be determined by applying the New York Declining Scale ("declining
scale"). If you withdraw amounts that
CHARGES AND EXPENSES 43
have been transferred from one fixed maturity option to another, we use the New
York Alternative Scale ("alternative scale") if it produces a higher charge
than the declining scale.
(1)currently not available for TSA, EDC, Keogh and Corporate Trusteed contracts
in New York
-------------------------------------------------------------
DECLINING SCALE ALTERNATIVE SCALE
-------------------------------------------------------------
YEAR OF INVESTMENT IN FIXED YEAR OF TRANSFER WITHIN FIXED
MATURITY OPTION/(1)/ MATURITY OPTION/(1)/
-------------------------------------------------------------
Within year 1 6% Within year 1 5%
-------------------------------------------------------------
2 6% 2 4%
-------------------------------------------------------------
3 5% 3 3%
-------------------------------------------------------------
4 4% 4 2%
-------------------------------------------------------------
5 3% 5 1%
-------------------------------------------------------------
6 2% After year 5 0%
-------------------------------------------------------------
After year 6 0% Not to exceed 1% times the
number of years remaining in
the fixed maturity option,
rounded to the higher number
of years. In other words, if
4.3 years remain, it would be a
5% charge.
-------------------------------------------------------------
(1)Measured from the contract date anniversary prior to the date of the
contribution or transfer.
In the following example we compare the withdrawal charge that would apply to a
withdrawal from a series 400 contract that has an account value of $10,000;
$8,000 from a contribution made three years ago and $2,000 from positive
investment performance.
.. If you were to withdraw the total amount of the contribution within the
first six years after it was made the series 400 withdrawal charge that
generally applies would be $480 (6% of $8,000). However, if when you made
your contribution you allocated it to a fixed maturity option, the
withdrawal charge would be lower. According to the declining scale method
described above, the withdrawal charge would be limited to 5% of the
$8,000, or $400 in the third year.
.. The withdrawal charge may be different if when you made your contribution
three years ago, you allocated it to a fixed maturity option and then in
the third year, you transfer the amounts that apply to such contribution to
a new fixed maturity option. In this example we assume that there is one
year remaining in the new fixed maturity option. Because you made a
transfer among the fixed maturity options, the alternative scale may now
apply. Based on this alternative scale, a contribution that is transferred
will be subject to a 5% withdrawal charge if you withdraw that contribution
in the same year that you make the transfer. However, the withdrawal charge
may not exceed 1% for each year remaining in the new fixed maturity option.
Since, in this example, the time remaining in the new fixed maturity option
is one year, the withdrawal charge under the alternative scale would be
limited to 1%. Because New York regulations permit us to use the greater of
the declining scale or the alternative scale, the withdrawal charge would
be 5%, or $400, based on the declining scale.
.. The withdrawal charge may not exceed the charge that would normally apply
under the contract. Use of a New York scale can only result in a lower
charge. If your contribution has been in the contract for more than six
years and therefore would not have a withdrawal charge associated with it,
no withdrawal charge would apply.
.. If you take a withdrawal from an investment option other than the fixed
maturity options, the amount available for withdrawal without a withdrawal
charge is reduced. It will be reduced by the amount of the contribution in
the fixed maturity options to which no withdrawal charge applies.
.. As of any date on which 50% or more of your account value is held in fixed
maturity options, the free withdrawal amount is zero.
For contracts issued in New York, you should consider that on the maturity date
of a fixed maturity option if we have not received your instructions for
allocation of your maturity value, we will transfer your maturity value to the
fixed maturity option scheduled to mature next. If we are not offering other
fixed maturity options, we will transfer your maturity value to the EQ/Money
Market option.
The potential for lower withdrawal charges for withdrawals from the fixed
maturity options and the potential for a lower free withdrawal amount than
those that would normally apply, should be taken into account when deciding
whether to allocate amounts to or transfer amounts to or from, the fixed
maturity options.
PLAN OPERATING EXPENSE CHARGE (APPLICABLE TO TSA CONTRACTS ONLY)
Depending on your Employer's plan, we may be instructed to withdraw a plan
operating expense from your account value and to remit the amount withdrawn to
either your Employer or your Employer's designee. The amount to be withdrawn is
determined by your Employer; we will have no responsibility for determining
that such amount is necessary and proper under the terms of your Employer's
plan. We do not apply a withdrawal charge to the amounts withdrawn pursuant to
these instructions.
FOR ALL CONTRACT SERIES
CHARGES FOR STATE PREMIUM AND OTHER APPLICABLE TAXES
We deduct a charge designed to approximate certain taxes that may be imposed on
us, such as premium taxes in your state. Generally, we deduct the charge from
the amount applied to provide an annuity pay-out option. The current tax charge
that might be imposed varies by jurisdiction and ranges from 0% to 1%.
VARIABLE IMMEDIATE ANNUITY PAYOUT OPTION ADMINISTRATIVE FEE
We deduct a fee of $350 from the amount to be applied to the Variable Immediate
Annuity payout option. This option may not be available at the time you elect
to begin receiving annuity payouts or it may have a different charge.
SPECIAL SERVICES CHARGES
We deduct a charge for providing the special services described below. These
charges compensate us for the expense of processing each special service. For
certain services, we will deduct from your account
44 CHARGES AND EXPENSES
value any withdrawal charge that applies and the charge for the special
service. Please note that we may discontinue some or all of these services
without notice.
WIRE TRANSFER CHARGE. We charge $90 for outgoing wire transfers. Unless you
specify otherwise, this charge will be deducted from the amount you request.
EXPRESS MAIL CHARGE. We charge $35 for sending you a check by express mail
delivery. This charge will be deducted from the amount you request.
CHARGES THAT THE TRUSTS DEDUCT
The Trusts deduct charges for the following types of fees and expenses:
.. Management fees.
.. 12b-1 fees.
.. Operating expenses, such as trustees' fees, independent auditors' fees,
legal counsel fees, administrative service fees, custodian fees, and
liability insurance.
.. Investment-related expenses, such as brokerage commissions.
These charges are reflected in the daily share price of each portfolio. Since
shares of each Trust are purchased at their net asset value, these fees and
expenses are, in effect, passed on to the variable investment options and are
reflected in their unit values. Certain portfolios available under the contract
in turn invest in shares of other portfolios of AXA Premier VIP Trust and EQ
Advisors Trust and/or shares of unaffiliated portfolios (collectively, the
"underlying portfolios"). The underlying portfolios each have their own fees
and expenses, including management fees, operating expenses, and investment
related expenses such as brokerage commissions. For more information about
these charges, please refer to the prospectuses for the Trusts.
VARIATIONS IN CHARGES
For certain groups offered the EQUI-VEST(R) contract, we may reduce the
withdrawal charges and/or separate account charges. We may also reduce or waive
the annual administrative charge. We may make other changes to the contract,
including a change in the minimum death benefit or the minimum initial
contribution requirements; permitting additional circumstances under which the
withdrawal charge is waived; and/or establishing different rates to maturity
for the fixed maturity options.
Our costs for sales, administration and mortality may vary based on a number of
factors, including the size and type of group or sponsoring organization; the
level of services provided by us or your financial pro- fessional; if AXA
Equitable will be the sole contract provider; and the compensation we expect to
pay the financial professional in connection with the sale of the contract(s).
We take all these factors into account when reducing charges.
In order for a group to be considered for reduced charges, it generally must
meet certain requirements relative to existing and projected plan assets. We
determine the applicable charge reductions and benefit adjustments according to
our procedures in effect at the time we approve a group. We may change our
pricing procedures from time to time or the required level of assets a group
must have to be eligible for reduced charges.
From time to time, an employer group has an existing arrangement with us, under
which plan participants have individual contracts, and subsequently the
employer purchases a group contract from us for new contributions and new
participants only. Under these circumstances, we may make charge reductions or
benefit adjustments under the existing individual contracts in order to reflect
the same features, benefits and reduced costs as the group contract. We may
also make charge reductions or benefit adjustments under existing individual
contracts when an employer qualifies for a group contract but is unable to hold
a group contract. Our pricing procedures for new groups may vary from the
procedures we use for existing groups.
For both new and established groups or sponsored arrangements that have
formally requested a contract proposal from us, our prices may be negotiable.
Price variations may impact the financial professional's compensation. An
employer or plan administrator should ask about possible fee reductions or
contract adjustments based on its situation. It would be in your best interest
for your employer to formally request a contract proposal from us.
Any variation in charges, pricing or benefits will reflect differences in our
costs of selling the contracts and/or the contract services we or your
financial professional provide and will not be unfairly discriminatory.
Groups may be governed by federal income tax rules, ERISA or both. We make no
representations with regard to the impact of these and other applicable laws on
such programs. We recommend that employers, trustees and others purchasing or
making contracts available for purchase under such programs seek the advice of
their own legal and benefits advisers.
CHARGES AND EXPENSES 45
6. Payment of death benefit
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YOUR BENEFICIARY AND PAYMENT OF BENEFIT
You designate your beneficiary when you apply for your contract. You may change
your beneficiary at any time while you are alive and while the contract is in
force. The change will be effective as of the date the written request is
executed, whether or not you are living on the date the change is received at
our processing office. We are not responsible for any beneficiary change
request that we do not receive. We will send you a written confirmation when we
receive your request. Generally, the owner must be the beneficiary under tax
exempt employer EDC plan contracts and the trustee must be the beneficiary
under most Trusteed contracts. Such owner may substitute as the beneficiary
under the contract the beneficiary under the employer's plan after your death.
DEATH BENEFIT
Your contract provides a death benefit. The death benefit is equal to the
greater of (i) your account value (without adjustment for any otherwise
applicable negative market value adjustment) and less any outstanding loan
balance plus accrued interest as of the date we receive satisfactory proof of
death, any required instructions, information and forms necessary to effect
payment and (ii) the "minimum death benefit." The minimum death benefit is
equal to your total contributions, adjusted for withdrawals and any withdrawal
charges and any taxes that apply, less any outstanding loan balance plus
accrued interest.
HOW WITHDRAWALS AFFECT THE MINIMUM DEATH BENEFIT
Depending upon the contract series, the contract date, and the state where your
contract is issued, each withdrawal you make will reduce the amount of your
current minimum death benefit on a pro rata basis. Reduction on a pro rata
basis means that we calculate the percentage of your current account value that
is being withdrawn and we reduce your current minimum death benefit by that
same percentage. For example, if your account value is $30,000, and you
withdraw $12,000 you have withdrawn 40% of your account value. If your minimum
death benefit was $40,000 before the withdrawal, it would be reduced by $16,000
($40,000 x .40) and your new minimum death benefit after the withdrawal would
be $24,000 ($40,000-$16,000). Check with your financial professional.
EFFECT OF THE ANNUITANT'S DEATH
If the annuitant dies before the annuity payments begin, we will pay the death
benefit to your beneficiary.
Generally, the death of the annuitant terminates the contract. However, if you
are the owner and annuitant and your spouse is the sole primary beneficiary the
contract can be continued as follows:
SUCCESSOR OWNER AND ANNUITANT FOR SEP, SARSEP AND SIMPLE IRAS (MAY NOT BE
AVAILABLE IN ALL STATES). If you are the owner and annuitant and your spouse is
the sole primary beneficiary, your spouse may elect upon your death to continue
the contract as the owner/annuitant and no death benefit is payable until the
surviving spouse's death. If your surviving spouse decides to continue the
contract, as of the date we receive satisfactory proof of death, any required
instructions, information and forms necessary to effect the successor
owner/annuitant feature, we will increase the account value to equal your
minimum death benefit, if such death benefit is greater than such account
value. The increase in the account value will be allocated to the investment
options according to the allocation percentages we have on file for your
contract. Thereafter, for series 300 and 400 withdrawal charges will no longer
apply to contributions made before your death. Withdrawal charges will apply if
additional contributions are made. These additional contributions will be
withdrawn only after all other amounts have been withdrawn. For series 100 and
200 contracts, withdrawal charges will no longer apply and additional
contributions may no longer be made.
The determination of spousal status is made under applicable state law;
however, in the event of a conflict between federal and state law, we follow
federal rules.
HOW DEATH BENEFIT PAYMENT IS MADE
We will pay the death benefit to the beneficiary in the form of the annuity
payout option you have chosen. If you have not chosen an annuity payout option
as of the time of the annuitant's death, the beneficiary will receive the death
benefit in a single sum. However, subject to any exceptions in the contract,
our rules and applicable federal income tax rules, the beneficiary may elect to
apply the death benefit to one or more annuity payout options we offer at the
time. See "Your annuity payout options" under "Accessing your money" earlier in
this prospectus. Please note that if you are both the contract owner and the
annuitant, you may elect only a life annuity or an annuity that does not extend
beyond the life expectancy of the beneficiary.
If the beneficiary is a natural person (i.e., not an entity such as a
corporation or a trust) and so elects, death benefit proceeds can be paid
through the "AXA Equitable Access Account," which is a draft account that works
in certain respects like an interest-bearing checking account. In that case, we
will send the beneficiary a draftbook, and the beneficiary will have immediate
access to the proceeds by writing a draft for all or part of the amount of the
death benefit proceeds. AXA Equitable will retain the funds until a draft is
presented for payment. Interest on the AXA Equitable Access Account is earned
from the date we establish the account until the account is closed by your
beneficiary or by us if the account balance falls below the minimum balance
requirement, which is currently $1,000. The AXA Equitable Access Account is
part of AXA Equitable's general account and is subject to the claims of our
creditors. We will receive any investment earnings during the period such
amounts remain in the general account. The AXA Equitable Access Account is not
a bank account or a checking account and it is not insured by the FDIC. Funds
held by insurance companies in the general account are guaranteed by the
respective state guaranty association.
46 PAYMENT OF DEATH BENEFIT
BENEFICIARY CONTINUATION OPTION (FOR TSAS, SEPS, SARSEP AND SIMPLE IRAS ONLY)
-- MAY NOT BE AVAILABLE IN ALL STATES
Upon your death under a TSA, SEP, SARSEP or SIMPLE IRA contract, your
beneficiary may generally elect to keep the contract with your name on it and
receive distributions under the contract instead of receiving the death benefit
in a single sum. This feature must be elected by September 30th of the year
following the calendar year of your death and before any other inconsistent
election is made. Beneficiaries who do not make a timely election will not be
eligible for this option. If the election is made, then as of the date we
receive satisfactory proof of death, any required instructions, information and
forms necessary to effect the beneficiary continuation option feature, we will
increase the account value to equal the applicable death benefit if such death
benefit is greater than such account value. The increase in account value will
be allocated to the investment options according to the allocation percentages
we have on file for your contract.
Generally, payments will be made once a year to the beneficiary over the
beneficiary's life expectancy (determined in the calendar year after your death
and determined on a term certain basis). These payments must begin no later
than December 31st of the calendar year after the year of your death. For sole
spousal beneficiaries, payments may begin by December 31st of the calendar year
in which you would have reached age 70 1/2, if such time is later. If you die
before your Required Beginning Date for required minimum distributions as
discussed in "Tax information" later in this prospectus, the beneficiary may
choose the "5-year rule" instead of annual payments over life expectancy. If
the beneficiary chooses this option, the beneficiary may take withdrawals as
desired, but the entire account value must be fully withdrawn by December 31st
of the calendar year which contains the fifth anniversary of your death.
Under the beneficiary continuation option:
.. The contract continues with your name on it for the benefit of your
beneficiary.
.. This feature is only available if the beneficiary is an individual. Certain
trusts with only individual beneficiaries will be treated as individuals
for this purpose.
.. If there is more than one beneficiary, each beneficiary's share will be
separately accounted for. It will be distributed over the beneficiary's own
life expectancy, if payments over life expectancy are chosen.
.. The minimum amount that is required in order to elect the beneficiary
continuation option is $5,000 for each beneficiary.
.. The beneficiary may make transfers among the investment options, but no
additional contributions will be permitted.
.. Loans will no longer be available for TSA contracts.
.. Any death benefit provision (including the minimum death benefit provision)
will no longer be in effect.
.. The beneficiary may choose at any time to withdraw all or a portion of the
account value and no withdrawal charges will apply.
.. Any partial withdrawal must be at least $300.
.. Your beneficiary will have the right to name a beneficiary to receive any
remaining interest in the contract.
.. Upon the death of your beneficiary, the beneficiary he or she has named has
the option to either continue taking required minimum distributions based
on the remaining life expectancy of the deceased beneficiary or to receive
any remaining interest in the contract in a lump sum.
The option elected will be processed when we receive satisfactory proof of
death, any required instructions for the method of payment and any required
information and forms necessary to effect payment.
The beneficiary continuation option may not be available in your state. Check
with your financial professional or our processing office regarding
availability in your state.
PAYMENT OF DEATH BENEFIT 47
7. Tax information
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TAX INFORMATION AND ERISA MATTERS
OVERVIEW
This section of the prospectus discusses the current federal income tax rules
that generally apply to annuity contracts which may be used to fund certain
employer-sponsored retirement plans.
Federal income tax rules include the United States laws in the Internal Revenue
Code, and Treasury Department Regulations and Internal Revenue Service ("IRS")
interpretations of the Internal Revenue Code. These tax rules may change
without notice. We cannot predict whether, when, or how these rules could
change. Any change could affect contracts purchased before the change. Congress
may also consider proposals in the future to comprehensively reform or overhaul
the United States tax and retirement systems, which if enacted, could affect
the tax benefits of a contract. We cannot predict what, if any, legislation
will actually be proposed or enacted.
We cannot provide detailed information on all tax aspects of the plans or
contracts. Moreover, the tax aspects that apply to a particular person's plan
or contract may vary depending on the facts applicable to that person. We do
not discuss state income and other state taxes, federal income tax and
withholding rules for non-U.S. taxpayers, or federal gift and estate taxes.
Rights or values under plans or contracts or payments under the contracts, for
example, amounts due to beneficiaries, may be subject to federal or state gift,
estate or inheritance taxes. You should not rely only on this document, but
should consult your tax adviser before your purchase.
BUYING A CONTRACT TO FUND A RETIREMENT ARRANGEMENT
Generally, there are two types of funding vehicles that are available for
Section 403(b) plans: a 403(b) TSA annuity contract such as an EQUI-VEST/SM/
TSA or a 403(b)(7) custodial account. Similarly, an employer-sponsored
individual retirement arrangement such as a SEP-IRA, SARSEP IRA or SIMPLE IRA
can be purchased in annuity or custodial account form. An EDC plan may be
funded by specified annuity contracts, custodial accounts or trustee
arrangements. Annuity contracts can also be purchased in connection with
employer plans qualified under Section 401 of the Code ("qualified plans"). How
these arrangements work, including special rules applicable to each, are
described in the specific sections for each type of arrangement, below. You
should be aware that the funding vehicle for a tax-qualified arrangement does
not provide any tax deferral benefit beyond that already provided by the Code
for all permissible funding vehicles. Before choosing an annuity contract,
therefore, you should consider the annuity's features and benefits, such as
EQUI-VEST(R)'s guaranteed minimum death benefit, selection of variable
investment options, provision of a guaranteed interest option and fixed
maturity options and choices of payout options, as well as the features and
benefits of other permissible funding vehicles and the relative costs of
annuities and other such arrangements. You should be aware that cost may vary
depending on the features and benefits made available and the charges and
expenses of the portfolios.
Certain provisions of the Treasury Regulations on required minimum
distributions concerning the actuarial present value of additional contract
benefits could increase the amount required to be distributed from individual
retirement annuity contracts and annuity contracts funding 401(a) qualified
plans, 403(b) plans and 457(b) plans. For this purpose, additional annuity
contract benefits may include enhanced death benefits. You should consider the
potential implication of these Regulations before you purchase or make
additional contributions to this annuity contract.
SPECIAL RULES FOR TAX-FAVORED RETIREMENT PLANS
Employer-sponsored retirement plans can use annuity contracts to fund the plan
unless the plan specifically prohibits annuity contracts as a funding vehicle.
Federal income tax rules prescribe how a retirement plan qualifies for
tax-favored status and set requirements for plan features, including:
.. participation and coverage;
.. nondiscrimination;
.. vesting and funding;
.. limits on contributions, distributions, and benefits;
.. withholding;
.. reporting and disclosure; and
.. penalties.
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State income tax rules covering contributions to and distributions from
employer-sponsored retirement plans may differ from federal income tax rules.
It is the responsibility of the employer, plan trustee and plan administrator
to satisfy federal income tax, state income tax and other state rules and ERISA
rules, if applicable.
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ADDITIONAL "SAVER'S CREDIT" FOR SALARY REDUCTION CONTRIBUTIONS TO CERTAIN PLANS
OR A TRADITIONAL IRA OR ROTH IRA
You may be eligible for a nonrefundable income tax credit for salary reduction
contributions you make to a 401(k) plan, 403(b) plan, governmental employer
457(b) EDC plan, SIMPLE IRA, or SARSEP IRA, as well as contributions you make
to a traditional IRA or Roth IRA. If you qualify, you may take this credit even
though your salary reduction contribution is already excluded from tax or your
traditional IRA contribution is already fully or partially deductible. To take
advantage of this "saver's credit" you must be age 18 or over before the end of
the taxable year for which the contribution is made. You cannot be a full-time
student or claimed as a dependent on another's tax return, and your adjusted
gross income cannot exceed $50,000 ($57,500 after cost-of-living adjustment for
2012.) The amount of the tax credit you can get varies from 10% of your
contribution to 50% of your contribution, and depends on your income tax filing
status and your adjusted gross income. The maximum
48 TAX INFORMATION
annual contribution eligible for the saver's credit is $2,000. If you and your
spouse file a joint return, and each of you qualifies, each is eligible for a
maximum annual contribution of $2,000. Your saver's credit may also be reduced
if you take or have taken a taxable distribution from any plan eligible for a
saver's credit contribution -- even if you make a contribution to one plan and
take the distribution from another plan -- during the "testing period." The
"testing period" begins two years before the year for which you make the
contribution and ends when your tax return is due for the year for which you
make the contribution, including extensions.
QUALIFIED PLANS
GENERAL; CONTRIBUTIONS
Any type of employer -- corporation, partnership, self-employed individual,
governmental entity, non-profit organization -- is eligible to establish a
qualified retirement plan under Section 401(a) of the Internal Revenue Code for
participating employees. Because there are numerous technical federal income
tax and Department of Labor "DOL" or "ERISA" rules covering establishment and
operation of a qualified plan, we do not cover them in this prospectus. We also
do not cover specific state law or other rules which may govern plans.
Employers should consult their tax advisers for information. It is the
employer's responsibility to figure out whether it is eligible to establish a
plan, what kinds of plan it may establish, and whether an annuity contract may
be used as a funding vehicle.
There are limits on employer and employee contributions to qualified plans.
Violation of contribution limits can result in plan disqualification and
penalties. The annual limits on contributions do not apply to rollover
contributions or trustee-to-trustee transfer contributions which may be
permitted under the plan.
The annual limit on contributions on behalf of an employee to all of the
defined contribution plans of an employer for 2012 is the lesser of $50,000
(after adjustment for cost-of-living changes) or 100% of compensation or earned
income. This amount may be further adjusted for cost-of-living changes in
future years. When figuring out the contribution limit you have to:
.. include reallocated forfeitures and voluntary nondeductible employee
contributions;
.. include compensation from the employer in the form of elective deferrals
and excludible contributions under Section 457(b) EDC plans and "cafeteria"
plans. These are plans giving employees a choice between cash and deferred
benefits or specified excludible health and welfare benefits; and
.. disregard compensation or earned income of more than a specified amount.
This amount is $250,000 for 2012. This amount may be further adjusted for
cost-of-living changes in future years.
"Salary reduction" or "elective deferral" contributions made under a 401(k)
plan or other cash or deferred arrangement are limited to $17,000 for 2012 and
may be further adjusted for cost-of-living changes in future years. This limit
applies to the total of all elective deferrals under all tax-favored plans in
which the individual participates, from all employers, for example, also
including salary reduction contributions under 403(b) plans. If the plan
permits, an individual who is at least age 50 at any time during 2012 can make
up to $5,500 additional salary reduction contributions for 2012.
Except for governmental employer plans that do not elect to be subject to
ERISA, qualified plans must not discriminate in favor of highly compensated
employees. Special "top heavy" rules apply to plans where more than 60% of the
contributions or benefits are allocated to defined highly compensated employees
known as "key employees." Plan administrators must test compliance with both
nondiscrimination and top heavy rules. 401(k) plans can adopt a "SIMPLE 401(k)"
feature which enables the plan to meet nondiscrimination requirements without
testing. The SIMPLE 401(k) feature requires the 401(k) plan to meet specified
contribution, vesting, and exclusive plan requirements, similar to those
discussed in this section of the prospectus under "SIMPLE IRAs."
TAX-SHELTERED ANNUITY CONTRACTS (TSAS)
GENERAL
This section of the prospectus reflects our current understanding of some of
the special federal income tax rules applicable to annuity contracts used to
fund employer plans under Section 403(b) of the Internal Revenue Code. We refer
to these contracts as "403(b) annuity contracts" or "Tax Sheltered Annuity
contracts (TSAs)".
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The disclosure generally assumes that the TSA has 403(b) contract status or
qualifies as a 403(b) contract. Due to Internal Revenue Service and Treasury
regulatory changes in 2007 which became fully effective on January 1, 2009,
contracts issued prior to 2009 which qualified as 403(b) contracts under the
rules at the time of issue may lose their status as 403(b) contracts or have
the availability of transactions under the contract restricted as of January 1,
2009 unless the individual's employer or the individual takes certain actions.
Please consult your tax adviser regarding the effect of these rules (which may
vary depending on the owner's employment status, plan participation status, and
when and how the contract was acquired) on your personal situation.
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FINAL REGULATIONS UNDER SECTION 403(B)
In 2007, the IRS and the Treasury Department published final Treasury
Regulations under Section 403(b) of the Code (2007 Regulations). As a result,
there are significant revisions to the establishment and operation of plans and
arrangements under Section 403(b) of the Code, and the contracts issued to fund
such plans. These rules became fully effective on January 1, 2009, but various
transition rules applied beginning in 2007. There are a number of uncertainties
regarding the application of these rules. The 2007 Regulations raise a number
of questions as to the effect of the 2007 Regulations on 403(b) TSA contracts
issued prior to the effective date of the 2007 Regulations. The IRS has issued
guidance intended to clarify some of these questions, and may issue further
guidance in future years.
EMPLOYER PLAN REQUIREMENT. The 2007 Regulations require employers sponsoring
403(b) plans as of January 1, 2009, to have a written plan designating
administrative responsibilities for various functions under the plan, and the
plan in operation must conform to the plan terms.
As part of this process, the sponsoring employer designates the insurance
companies or mutual fund companies to which it will make contributions to
purchase 403(b) annuity contracts or 403(b)(7) custodial accounts under its
403(b) plan. These companies are typically referred to as "approved providers"
or "approved vendors"
TAX INFORMATION 49
under the employer's 403(b) plan, although such terms are not used in the 2007
Regulations. If AXA Equitable is not an approved provider under an employer's
403(b) plan, active participants in that employer's plan may have to transfer
funds from their EQUI-VEST(R) TSA contracts to another 403(b) plan funding
vehicle in a contract exchange under the same plan in order to avoid
significant limitations under the 403(b) plan for transactions on the contract.
GENERAL; SPECIAL EMPLOYER RULES
An employer eligible to maintain a 403(b) plan for its employees may make
contributions to purchase a 403(b) funding vehicle for the benefit of the
employee. These contributions, if properly made, will not be currently taxable
compensation to the employee. Moreover, the employee will not be taxed on the
earnings in the 403(b) funding vehicle until he/she takes distributions.
Generally, there are two types of funding vehicles available to fund 403(b)
plans: an annuity contract under Section 403(b)(1) of the Internal Revenue Code
or a custodial account that invests only in mutual funds and which is treated
as an annuity contract under section 403(b)(7) of the Code. Both types of
403(b) arrangements qualify for tax deferral.
Two different types of employers are eligible to maintain 403(b) plans: public
schools and specified tax-exempt organizations under Section 501(c)(3) of the
Code.
CONTRIBUTIONS TO TSAS
There are three ways you can make contributions to this EQUI-VEST(R) TSA
contract:
.. annual contributions made through the employer's payroll; or
.. with employer or plan approval, a rollover from another eligible retirement
plan; or
.. with employer or plan approval, a plan-to-plan direct transfer of assets or
a contract exchange under the same 403(b) plan.
ANNUAL CONTRIBUTIONS MADE THROUGH THE EMPLOYER'S PAYROLL. Annual contributions
to 403(b) TSA contracts made through the employer's payroll are limited.
(Tax-free plan-to-plan direct transfer contributions from another 403(b) plan,
contract exchanges under the same plan, and rollover contributions from another
eligible retirement plan are not subject to these annual contribution limits.)
Commonly, some or all of the contributions made to a TSA are made under a
salary reduction agreement between the employee and the employer. These
contributions are called "salary reduction contributions" or "elective deferral
contributions" and are generally made on a pre-tax basis. However, a TSA can
also be wholly or partially funded through non-elective pre-tax employer
contributions or contributions treated as after-tax employee contributions. If
the employer's plan permits, and as reported to us by the employer, an employee
may designate some or all of salary reduction contributions as "designated Roth
contributions" under Section 402A of the Code which are made on an after-tax
basis.
The permissible annual contributions to the participant's TSA is calculated the
same way as contributions to a 401(k) plan:
.. The annual limit on employer and employee contributions to defined
contribution plans for 2012 is the lesser of $50,000 (after adjustment for
cost-of-living changes) or 100% of compensation,
.. The annual limit on all salary reduction or elective deferral contributions
under all employer plans you participate in is generally limited to $17,000
for 2012 (after adjustment for cost-of-living changes).
These limits may be further adjusted for cost-of-living changes in future years.
Special provisions may allow certain participants with at least 15 years of
service to make "catch-up" contributions to compensate for smaller
contributions made in previous years. In addition, if the plan permits, an
individual who is at least age 50 at any time during 2012 can make up to $5,500
additional salary reduction contributions for 2012.
If contributions to a 403(b) TSA contract exceed the applicable limit in any
year, the excess will be taxable to the employee as ordinary income. In certain
situations, we may distribute excess contributions to avoid tax penalties.
Any excess deferral contributions which are not withdrawn by April 15th after
the year of the deferral may cause the contract to fail 403(b) rules.
ROLLOVER CONTRIBUTIONS. After a TSA contract has been established with 403(b)
plan source funds, federal tax law permits rollover contributions to be made to
a TSA contract from these sources: qualified plans, governmental employer
457(b) plans and traditional IRAs, as well as other 403(b) plan funding
vehicles. The recipient 403(b) plan must allow such contributions to be made.
Generally, funds may be rolled over when a plan participant has a distributable
event from an eligible retirement plan as a result of:
.. termination of employment with the employer who provided the funds for the
plan; or
.. reaching age 59 1/2 even if still employed; or
.. disability (special federal income tax definition).
If the source of the rollover contribution is pre-tax funds from a traditional
IRA, no specific event is required.
You should discuss with your tax adviser whether you should consider rolling
over funds from one type of tax-qualified retirement plan to another because
the funds will generally be subject to the rules of the recipient plan. For
example, funds in a governmental employer 457(b) plan are not subject to the
additional 10% federal income tax penalty for premature distributions, but they
may become subject to this penalty if you roll the funds to a different type of
eligible retirement plan and subsequently take a premature distribution.
Further, in light of the restrictions on the ability to take distributions or
loans from a 403(b) contract without plan or employer approval under the 2007
Regulations, a plan participant should consider carefully whether to roll an
eligible rollover distribution (which is no longer subject to distribution
restrictions) to a 403(b) plan funding vehicle, or to traditional IRA instead.
If the recipient plan separately accounts for funds rolled over from another
eligible retirement plan, the IRS has ruled that an exception is available in
certain situations to withdrawal restrictions that would otherwise apply to the
rollover contribution funds in the recipient plan.
50 TAX INFORMATION
ROLLOVERS OF AFTER-TAX CONTRIBUTIONS FROM CERTAIN ELIGIBLE RETIREMENT PLANS.
NON-ROTH AFTER-TAX CONTRIBUTIONS. Any non-Roth after-tax contributions you have
made to a qualified plan or TSA (but not a governmental employer 457(b) EDC
plan) may be directly rolled over to another qualified plan or TSA which agrees
to do required separate accounting. This can only be done in a direct rollover,
not a rollover you do yourself. Non-Roth after-tax contributions in a
traditional IRA cannot be rolled over from the traditional IRA into a qualified
plan or TSA.
DESIGNATED ROTH CONTRIBUTIONS. If the after-tax contributions are in a
"designated Roth account" under a 403(b) plan, a 401(k) plan or a governmental
employer EDC plan which permits designated Roth elective deferral contributions
to be made, they can be rolled into another "designated Roth account" under
another such plan. They cannot be rolled over to a non-Roth after-tax
contribution account. You may not roll over Roth IRA funds into a designated
Roth account under a 403(b) plan (or a 401(k) plan or a governmental employer
EDC plan).
LIMITATIONS ON INDIVIDUAL-INITIATED DIRECT TRANSFERS. The 2007 Regulations
revoke Revenue Ruling 90-24 (Rev. Rul. 90-24), effective January 1, 2009. Prior
to the 2007 Regulations, Rev. Rul. 90-24 had permitted individual-initiated,
tax-free direct transfers of funds from one 403(b) contract to another, without
reportable taxable income to the individual. Under the 2007 Regulations and
other IRS published guidance, direct transfers made after September 24, 2007
may still be permitted with plan or employer approval as described below.
DIRECT TRANSFER CONTRIBUTIONS. A tax-free direct transfer occurs when changing
the 403(b) plan funding vehicle, even if there is no distributable event. Under
a direct transfer a plan participant does not receive a distribution.
The 2007 Regulations provide for two types of direct transfers between 403(b)
funding vehicles: "plan-to-plan transfers" and "contract exchanges within the
same 403(b) plan". 403(b) plans do not have to offer these options. A
"plan-to-plan transfer" must meet the following conditions: (i) both the source
403(b) plan and the recipient 403(b) plan permit plan-to-plan transfers; (ii)
the transfer from one 403(b) plan to another 403(b) plan is made for a
participant (or beneficiary of a deceased participant) who is an employee or
former employee of the employer sponsoring the recipient 403(b) plan; (iii)
immediately after the transfer the accumulated benefit of the participant (or
beneficiary) whose assets are being transferred is at least equal to the
participant's (or beneficiary's) accumulated benefit immediately before the
transfer; (iv) the recipient 403(b) plan imposes distribution restrictions on
transferred amounts at least as stringent as those imposed under the source
403(b) plan; and (v) if the plan-to-plan transfer is not a complete transfer of
the participant's (or beneficiary's) interest in the source 403(b) plan, the
recipient 403(b) plan treats the amount transferred as a continuation of a pro
rata portion of the participant's (or beneficiary's) interest in the source
403(b) plan (for example with respect to the participant's interest in any
after-tax employee contributions).
A "contract exchange within the same 403(b) plan" must meet the following
conditions: (i) the 403(b) plan under which the contract is issued must permit
contract exchanges; (ii) immediately after the exchange the accumulated benefit
of the participant (or beneficiary of a deceased participant) is at least equal
to the participant's (or beneficiary's) accumulated benefit immediately before
the exchange (taking into account the accumulated benefit of that participant
(or beneficiary) under both section 403(b) contracts immediately before the
exchange); (iii) the contract issued in the exchange is subject to distribution
restrictions with respect to the participant that are not less stringent than
those imposed on the contract being exchanged; and (iv) the employer sponsoring
the 403(b) plan and the issuer of the contract issued in the exchange agree to
provide each other with specified information from time to time in the future
("an information sharing agreement"). The shared information is designed to
preserve the requirements of Section 403(b), primarily to comply with loan
requirements, hardship withdrawal rules, and distribution restrictions.
We currently do not offer a 403(b) contract for a beneficiary of a deceased
participant as described above.
TSA contracts issued by AXA Equitable pursuant to a Rev. Rul. 90-24 direct
transfer where applications and all transfer paperwork were received by our
processing office in good order prior to September 25, 2007 are generally
"grandfathered" as to 403(b) status. However, future transactions such as loans
and distributions under such "grandfathered" contracts may result in adverse
tax consequences to the owner unless the contracts are or become part of the
employer's 403(b) plan, or the employer enters into an information sharing
agreement with us.
SPECIAL RULE FOR ROLLOVER OR DIRECT TRANSFER CONTRIBUTIONS AFTER AGE
70 1/2. The amount of any rollover or direct transfer contributions made to a
403(b) annuity contract must be net of the required minimum distribution for
the tax year in which the contract is issued if the owner is at least age
70 1/2 in the calendar year the contribution is made, and has retired from
service with the employer who sponsored the plan or provided the funds to
purchase the 403(b) annuity contract which is the source of the contribution.
DISTRIBUTIONS FROM QUALIFIED PLANS AND TSAS
GENERAL
Generally, after the 2007 Regulations, employer or plan administrator consent
is required for loan, withdrawal or distribution transactions under a 403(b)
annuity contract. Processing of a requested transaction will not be completed
pending receipt of information required to process the transaction under an
information sharing agreement between AXA Equitable and the employer sponsoring
the plan. Similar rules apply to loan and withdrawal requests for qualified
plans.
WITHDRAWAL RESTRICTIONS -- SALARY REDUCTION CONTRIBUTIONS
You generally are not able to withdraw or take payment from your TSA contract
or 401(k) qualified plan unless you reach age 59 1/2, die, become disabled
(special federal income tax definition), sever employment with the employer
which provided the funds for the TSA contract or qualified plan, or suffer
financial hardship (special federal income tax definition.) Hardship
withdrawals are limited to the amount of your salary reduction contributions
without earnings and must be approved by the employer or the plan. Under the
2007 regulations, an employee is not treated as severing employment if the
first employer and the subsequent employer are treated as the same
TAX INFORMATION 51
employer (for example, an employee transfers from one public school to another
public school of the same state employer).
These restrictions do not apply to your account balance attributable to salary
reduction contributions to the TSA contract and earnings on December 31, 1988
or to your account balance attributable to employer contributions. To take
advantage of this grandfathering you must properly notify us in writing at our
processing office of your December 31, 1988 account balance if you had
qualifying amounts directly transferred to your EQUI-VEST(R) TSA contract from
another TSA in a contract exchange under the same plan or a direct transfer
from another 403(b) plan. If any portion of the funds directly transferred to
your TSA contract is attributable to amounts that you invested in a 403(b)(7)
custodial account, such amounts, including earnings, are subject to withdrawal
restrictions.
Withdrawals from designated Roth accounts in a qualified plan or TSA contract
are subject to these withdrawal restrictions.
WITHDRAWAL RESTRICTIONS ON OTHER TYPES OF CONTRIBUTIONS. The plan may also
impose withdrawal restrictions on employer contributions and related earnings.
Amounts attributable to employer contributions are subject to withdrawal
restrictions under the 2007 Regulations. These rules apply only to 403(b) plan
contracts issued January 1, 2009 and later. These restrictions vary by
individual plan and must be reported to us by the plan, the employer or the
employer's designee, as applicable.
EXCEPTIONS TO WITHDRAWAL RESTRICTIONS. If the recipient plan separately
accounts for funds rolled over from another eligible retirement plan, the IRS
has ruled that an exception is available in certain situations to withdrawal
restrictions that would otherwise apply to the rollover contribution funds in
the recipient plan.
Distributions may also be made on termination of the plan.
TAX TREATMENT OF DISTRIBUTIONS FROM QUALIFIED PLANS AND TSAS. Amounts held
under qualified plans and TSAs are generally not subject to federal income tax
until benefits are distributed.
Distributions include withdrawals and annuity payments. Death benefits paid to
a beneficiary are also taxable distributions unless an exception applies. (For
example, there is a limited exclusion from gross income for distributions used
to pay qualified health insurance premiums of an eligible retired public safety
officer from eligible governmental employer qualified plans, 403(b) plans and
457(b) plans.) Amounts distributed from qualified plans and TSAs are includable
in gross income as ordinary income, not capital gain. (Under limited
circumstances specified in federal income tax rules, qualified plan
participants, not TSA participants, are eligible for capital gains or income
averaging treatment on distributions.) Distributions from qualified plans and
TSAs may be subject to 20% federal income tax withholding. See "Federal and
state income tax withholding and information reporting" below. In addition,
qualified plan and TSA distributions may be subject to additional tax penalties.
If you have made after-tax contributions, both non-Roth and designated Roth,
you will have a tax basis in your qualified plan or TSA contract, which will be
recovered tax-free. Unless we have been provided acceptable documentation for
the amounts of any after-tax contributions to your TSA or qualified plan
contract, we assume that all amounts distributed from your TSA or qualified
plan contract are pre-tax, and we withhold tax and report accordingly.
DESIGNATED ROTH CONTRIBUTION ACCOUNT. Section 402A of the Code provides that a
qualified distribution from a designated Roth contribution account is not
includible in income. A qualified distribution can only be made on specified
events such as attaining age 59 1/2 or death. Also, there can be no qualified
distribution until after the expiration of a 5-year aging period beginning with
the date an individual first makes a designated Roth contribution to a
designated Roth account under the applicable retirement plan. If both the aging
and event tests are not met, earnings attributable to a designated Roth account
may be includible in income.
DISTRIBUTIONS BEFORE ANNUITY PAYMENTS BEGIN. On a total surrender, the amount
received in excess of the investment in the contract is taxable. We will report
the total amount of the distribution. The amount of any partial distribution
from a qualified plan or TSA prior to the annuity starting date is generally
taxable, except to the extent that the distribution is treated as a withdrawal
of after-tax contributions. Distributions are normally treated as pro rata
withdrawals of after-tax contributions and earnings on those contributions.
This treatment is the same for non-qualified distributions from a designated
Roth account under a 401(k) or 403(b) plan. For the special tax treatment
applied to direct conversion rollovers, including "in-plan" Roth conversions
see "Tax-deferred rollovers and direct transfers" and "In-plan Roth
conversions" below.
ANNUITY PAYMENTS. If you elect an annuity payout option, the non-taxable
portion of each payment is calculated by dividing your investment in the
contract by an expected return determined under an IRS table prescribed for
qualified annuities. The balance of each payment is fully taxable. The full
amount of the payments received after your investment in the contract is
recovered is fully taxable. If you (and your beneficiary under a joint and
survivor annuity) die before recovering the full investment in the contract, a
deduction is allowed on your (or your beneficiary's) final tax return.
PAYMENTS TO A BENEFICIARY AFTER YOUR DEATH. Death benefit distributions from a
qualified plan or TSA generally receive the same tax treatment as distributions
during your lifetime. In some instances, distributions from a qualified plan or
TSA made to your surviving spouse may be rolled over to a traditional IRA or
other eligible retirement plan. A surviving spouse might also be eligible to
roll over a death benefit to a Roth IRA in a taxable conversion rollover. A
non-spousal death beneficiary may be able to directly roll over death benefits
to a new inherited IRA under certain circumstances.
LOANS. The following discussion applies to loans under qualified plans, TSA
contracts, and governmental employer 457(b) EDC plans. See "Public and
tax-exempt organization employee deferred compensation plans (EDC Plans)" later
in this prospectus.
If the plan permits, loans are available from a qualified plan 403(b) TSA, or
governmental employer 457(b) EDC contract. Loans are subject to federal income
tax limits and may also be subject to the limits of the plan from which the
funds came. Federal income tax rule requirements apply even if the plan is not
subject to ERISA. Please see Appendix III later in this prospectus for any
state rules that may affect loans.
EFFECT OF 2007 REGULATIONS ON LOANS FROM TSAS. As a result of the 2007
Regulations loans are not available without employer or
52 TAX INFORMATION
plan administrator approval. Loan processing may be delayed pending receipt of
information required to process the loan under an information sharing
agreement. Processing of a loan request will not be completed pending receipt
of information required to process the transaction under an information sharing
agreement between AXA Equitable and the employer sponsoring the plan.
If loans are available:
Loans are generally not treated as a taxable distribution. If the amount of the
loan exceeds permissible limits under federal income tax rules when made, the
amount of the excess is treated (solely for tax purposes) as a taxable
distribution. Additionally, if the loan is not repaid at least quarterly,
amortizing (paying down) interest and principal, the amount not repaid when due
will be treated as a taxable distribution. Finally, unpaid loans may become
taxable when the individual severs from employment with the employer which
provided the funds for the contract. In addition, the 10% early distribution
penalty tax may apply.
We report the entire unpaid balance of the loan (including unpaid interest) as
includable in income in the year of the default. The amount of the unpaid loan
balance is reported to the IRS on Form 1099-R as a distribution.
.. The amount of a loan to a participant, when combined with all other loans
to the participant from all qualified plans of the employer, cannot exceed
the lesser of (1) the greater of $10,000 or 50% of the participant's
nonforfeitable accrued benefits and (2) $50,000 reduced by the excess (if
any) of the highest outstanding loan balance over the previous twelve
months over the outstanding loan balance of plan loans on the date the loan
was made. Governmental employer 457(b) EDC plans and 403(b) plans are
included in "all qualified plans of the employer" for this purpose. Also,
for the purposes of calculating any subsequent loans which may be made
under any plan of the same employer, a defaulted loan is treated as still
outstanding even after the default is reported to the IRS. The amount
treated as outstanding (which limits any subsequent loan) includes interest
on the unpaid balance.
.. In general, the term of the loan cannot exceed five years unless the loan
is used to acquire the participant's primary residence. EQUI-VEST/SM/
contracts have a term limit of 10 years for loans used to acquire the
participant's primary residence.
.. All principal and interest must be amortized in substantially level
payments over the term of the loan, with payments being made at least
quarterly. In very limited circumstances, the repayment obligation may be
temporarily suspended during a leave of absence.
TAX-DEFERRED ROLLOVERS AND DIRECT TRANSFERS. If withdrawal restrictions
discussed earlier do not apply, you may roll over any "eligible rollover
distribution" from a qualified plan or TSA into another eligible retirement
plan which agrees to accept the rollover. The rollover may be a direct rollover
or a rollover you do yourself within 60 days after you receive the
distribution. To the extent rolled over, it remains tax-deferred.
You may roll over a distribution of pre-tax funds from a qualified plan to any
of the following: another qualified plan, a governmental employer 457(b) plan,
a traditional IRA or a 403(b) plan. You may roll over a distribution from a
403(b) annuity contract to any of the following: another 403(b) plan funding
vehicle, a qualified plan, a governmental employer 457(b) plan or a traditional
IRA. A spousal beneficiary may also roll over death benefits as above. A
non-spousal death beneficiary may be able to directly roll over death benefits
to a new inherited IRA under certain circumstances.
Distributions from a qualified plan or 403(b) plan can be rolled over to a Roth
IRA. Conversion rollover transactions from pre-tax or non-Roth after-tax
accounts are taxable. Any taxable portion of the amount rolled over will be
taxed at the time of the rollover.
The recipient plan must agree to take the distribution. If you are rolling over
from a qualified plan or 403(b) plan to a governmental employer 457(b) EDC
plan, the recipient governmental employer 457(b) EDC plan must agree to
separately account for the rolled-over funds.
The taxable portion of most distributions will be eligible for rollover.
However, federal income tax rules exclude certain distributions from rollover
treatment including (1) periodic payments for life or for a period of 10 years
or more, (2) hardship withdrawals and (3) any required minimum distributions
under federal income tax rules.
"IN-PLAN" ROTH CONVERSIONS. If permitted by the plan, participants who are
eligible to withdraw amounts may make an "in-plan" direct conversion rollover
from a pre-tax account or a non-Roth after-tax account under the plan to a
designated Roth account under the plan. The designated Roth account must be
established through salary reduction or elective deferral contributions; it
cannot be established by
rollover. An "in-plan" direct conversion rollover is not subject to withholding
but is a taxable transaction, so a participant considering an "in-plan" direct
conversion rollover should consider the payment of estimated tax. No tax
applies to the basis portion of a non-Roth after-tax amount so converted.
NON-ROTH AFTER-TAX CONTRIBUTIONS. Any non-Roth after-tax contributions you have
made to a qualified plan or TSA only may be directly rolled over to another
qualified plan or TSA which agrees to do required separate accounting. This can
only be done in a direct rollover, not a rollover you do yourself. You may roll
over any non-Roth after-tax contributions you have made to a qualified plan or
TSA to a traditional IRA (either in a direct rollover or a rollover you do
yourself). When the recipient plan is a traditional IRA, you are responsible
for recordkeeping and calculating the taxable amount of any distributions you
take from that traditional IRA. Non-Roth after-tax contributions from a
qualified plan or TSA which are rolled into a traditional IRA cannot be rolled
back into a qualified plan or TSA. After-tax contributions may not be rolled
into a governmental employer EDC plan. As described above under "In-plan Roth
conversions", if the plan permits, you may also roll over non-Roth after-tax
contributions to a designated Roth account under the plan.
ROTH AFTER-TAX CONTRIBUTIONS. Amounts attributable to "designated Roth
contributions" under a 403(b) plan may be rolled over to any of the following:
.. another designated Roth contribution separate account under (i) another
403(b) plan; (ii) a 401(k) plan; or (iii) a governmental employer EDC plan;
or
.. a Roth IRA.
They cannot be rolled over to a non-Roth after-tax contribution account under
any of the above plans. Similar rules apply to rollovers of
TAX INFORMATION 53
"designated Roth contributions" under a 401(k) plan or a governmental employer
EDC plan.
Before you decide to roll over your payment to another employer plan, you
should check with the administrator of that plan about whether the plan accepts
rollovers and, if so, the types of distributions it accepts. You should also
check with the administrator of the receiving plan about any documents required
to be completed before it will accept a rollover. You should discuss with your
tax adviser the rules which may apply to the rolled over funds. For example,
distributions from a governmental employer 457(b) EDC plan are generally not
subject to the additional 10% federal income tax penalty for pre-age 59 1/2
distributions, which applies to other types of retirement plans. If you roll
over funds from an eligible retirement plan which is not a governmental
employer 457(b) EDC plan (qualified plan, 403(b) or traditional IRA) into a
governmental employer 457(b) EDC plan, and you later take a distribution from
the recipient government employer 457(b) EDC plan, those amounts generally
remain subject to the penalty.
You should check if the recipient plan separately accounts for funds rolled
over from another eligible retirement plan, as the IRS has ruled that an
exception is available in certain situations to withdrawal restrictions that
would otherwise apply to the rollover contribution funds in the recipient plan.
Direct transfers that are: (1) contract exchanges under the same 403(b) plan,
(2) direct 403(b) plan-to-403(b) plan transfers, or (3) used to purchase
permissive service credits under a retirement plan are not distributions.
If there is a mandatory distribution provision in your employer's plan for
certain small amounts and you do not designate an eligible retirement plan to
receive such a mandatory distribution, Treasury Regulations require a
traditional IRA to be established on your behalf.
DISTRIBUTION REQUIREMENTS
Qualified plans and TSAs are subject to required minimum distribution rules.
See "Required minimum distributions" later in this prospectus.
SPOUSAL CONSENT RULES
If ERISA rules apply to your qualified plan or TSA you will need to get spousal
consent for loans, withdrawals or other distributions if you are married when
you request one of these transactions under the contract. In addition, unless
you elect otherwise with the written consent of your spouse, the retirement
benefits payable under the plan must be paid in the form of a qualified joint
and survivor annuity. A qualified joint and survivor annuity is payable for the
life of the annuitant with a survivor annuity for the life of the spouse in an
amount not less than one-half of the amount payable to the annuitant during his
or her lifetime. In addition, if you are married, the beneficiary must be your
spouse, unless your spouse consents in writing to the designation of another
beneficiary.
If you are married and you die before annuity payments have begun, payments
will be made to your surviving spouse in the form of a life annuity unless at
the time of your death a contrary election was in effect. However, your
surviving spouse may elect, before payments begin, to receive payments in any
form permitted under the terms of the employer's plan and the contract.
EARLY DISTRIBUTION PENALTY TAX
A penalty tax of 10% of the taxable portion of a distribution applies to
distributions from a qualified plan or TSA before you reach age 59 1/2. This is
in addition to any income tax. There are exceptions to the extra penalty tax.
Some of the available exceptions to the pre-age 59 1/2 penalty tax include
distributions made:
.. on or after your death; or
.. because you are disabled (special federal income tax definition); or
.. to pay for certain extraordinary medical expenses (special federal income
tax definition); or
.. in any form of payout after you have separated from service (only if the
separation occurs during or after the calendar year you reach age 55); or
.. in a payout in the form of substantially equal periodic payments made at
least annually over your life (or your life expectancy), or over the joint
lives of you and your beneficiary (or your joint life expectancies) using
an IRS-approved distribution method (only after you have separated from
service at any age).
SIMPLIFIED EMPLOYEE PENSIONS (SEPS)
An employer can establish a SEP plan for its employees and can make
contributions to a contract for each eligible employee. A SEP-IRA contract is a
form of traditional IRA contract, owned by the employee-annuitant and most of
the rules which apply to traditional IRAs apply. See "Traditional Individual
Retirement Annuities (traditional IRAs)" later in this prospectus. A major
difference is the amount of permis- sible contributions. Rules similar to those
discussed above under "Qualified plans -- General; contributions" apply. In
2012 an employer can annually contribute an amount for an employee up to the
lesser of $50,000 or 25% of compensation. This amount may be further adjusted
for cost-of-living change in future years. In figuring out compensation you
exclude the employer's contribution to the SEP. Under our current practice,
regular traditional IRA contributions by the employee may not be made under a
SEP-IRA contract and are put into a separate traditional IRA contract.
Salary reduction SEP (SARSEP) plans may no longer be established for years
beginning after December 31, 1996. However, employers who had established
SARSEP plans prior to 1997 can continue to make contributions on behalf of
participating employees. Please consult your tax adviser.
SIMPLE IRAS (SAVINGS INCENTIVE MATCH PLAN)
An eligible employer may establish a "SIMPLE IRA" plan to make contributions to
special individual retirement accounts or individual retirement annuities for
its employees ("SIMPLE IRAs"). The IRS has issued various forms which may be
used by employers to set up a SIMPLE IRA plan. Currently, we are accepting only
those SIMPLE IRA plans using IRS Form 5304-SIMPLE. Use of Form 5304-SIMPLE
requires that the employer permit the employee to select a SIMPLE IRA provider.
The employer cannot maintain any other qualified plan, SEP plan or TSA
arrangement if it makes contributions under a SIMPLE IRA plan. (Eligible
tax-exempt entity employers may maintain EDC plans.)
54 TAX INFORMATION
Any type of employer -- corporation, partnership, self-employed person,
government or tax-exempt entity -- is eligible to establish a SIMPLE IRA plan
if it meets the requirements about number of employees and compensation of
those employees.
It is the responsibility of the employer to determine whether it is eligible to
establish a SIMPLE IRA plan and whether such plan is appropriate.
The employer must have no more than 100 employees who earned at least $5,000 in
compensation from the employer in the prior calendar year.
An employer establishing a SIMPLE IRA plan should consult its tax adviser
concerning the various technical rules applicable to establishing and
maintaining SIMPLE IRA plans. For example, the definition of employee's
"compensation" may vary depending on whether it is used in the context of
employer eligibility, employee participation and employee or employer
contributions.
Participation must be open to all employees who received at least $5,000 in
compensation from the employer in any two preceding years (they do not have to
be consecutive years) and who are reasonably expected to receive at least
$5,000 in compensation during the year. (Certain collective bargaining unit and
alien employees may be excluded.)
The only kinds of contributions which may be made to a SIMPLE IRA are
(i) contributions under a salary reduction agreement entered into between the
employer and the participating employee and (ii) required employer
contributions (employer matching contributions or employer nonelective
contributions). (Direct transfer and rollover contributions from other SIMPLE
IRAs, but not traditional IRAs or Roth IRAs, may also be made.) Salary
reduction contributions can be any percentage of compensation (or a specific
dollar amount, if the employer's plan permits) but are limited to $11,500 in
2012. This limit may be further adjusted for cost-of-living changes in future
years.
If the plan permits, an individual at least age 50 at any time during 2012 can
make up to $2,500 additional salary reduction contributions for 2012.
Generally, the employer is required to make matching contributions on behalf of
each eligible employee in an amount equal to the salary reduction
contributions, up to 3% of the employee's compensation. In certain
circumstances, an employer may elect to make required employer contributions on
an alternate basis. Employer matching contributions to a SIMPLE IRA for
self-employed individuals are treated the same as matching contributions for
employees. (They are not subject to the elective deferral limits.)
TAX TREATMENT OF SIMPLE IRAS
Unless specifically otherwise mentioned, for example, regarding differences in
permissible contributions and potential penalty tax on distributions, the rules
which apply to traditional IRAs also apply to SIMPLE IRAs. See "Traditional
Individual Retirement Annuities (traditional IRAs)" later in this prospectus.
Amounts contributed to SIMPLE IRAs are not currently taxable to employees. Only
the employer can deduct SIMPLE IRA contributions, not the employee. An employee
eligible to participate in a SIMPLE IRA is treated as an active participant in
an employer plan and thus may not be able to deduct (fully) regular
contributions to his/her own traditional IRA.
As with traditional IRAs in general, contributions and earnings accumulate tax
deferred until withdrawn and are then fully taxable. There are no withdrawal
restrictions applicable to SIMPLE IRAs. However, because of the level of
employer involvement, SIMPLE IRA plans are subject to ERISA. See the rules
under "ERISA Matters" below.
Amounts withdrawn from a SIMPLE IRA can always be rolled over to another SIMPLE
IRA. No rollovers from a SIMPLE IRA to a non-SIMPLE IRA are permitted for
individuals under age 59 1/2 who have not participated in the employer's SIMPLE
IRA plan for two full years. Also, for such individuals, any amounts withdrawn
from a SIMPLE IRA are not only fully taxable but are also subject to a 25% (not
10%) additional federal income tax penalty. (The exceptions for death,
disability, etc. apply.)
PUBLIC AND TAX-EXEMPT ORGANIZATION EMPLOYEE DEFERRED COMPENSATION PLANS (EDC
PLANS)
SPECIAL EMPLOYER AND OWNERSHIP RULES. Employers eligible to maintain EDC plans
under Section 457(b) of the Code are governmental entities such as states,
municipalities and state agencies (governmental employers) or tax-exempt
entities (tax-exempt employer). Participation in an EDC plan of a tax-exempt
employer is limited to a select group of management or highly compensated
employees because of ERISA rules that do not apply to governmental employer
plans.
The rules that apply to tax-exempt employer EDC plans and governmental employer
EDC plans may differ.
An employer can fund its EDC plan in whole or in part with annuity contracts
purchased for participating employees and their beneficiaries. These employees
do not have to include in income the employer's contributions to purchase the
EDC contracts or any earnings until they actually receive funds from a
governmental employer EDC plan. The participants in a tax-exempt employer EDC
plan may have to include in income the employer contributions and any earnings
when they are entitled to receive funds from the EDC plan. The EDC plan funds
are subject to the claims of the employer's general creditors in an EDC plan
maintained by a tax-exempt employer. In an EDC plan maintained by a
governmental employer, the plan's assets must be held in trust for the
exclusive benefit of employees. An annuity contract can be a trust equivalent
if the contract includes the trust rules. Regardless of contract ownership, the
EDC plan may permit the employee to choose among various investment options.
CONTRIBUTION LIMITS. For both governmental and tax-exempt employer EDC plans,
the maximum contribution for 2012 is the lesser of $17,000 or 100% of
includible compensation. This limit may be further adjusted for cost-of-living
changes in future years.
Special rules may permit "catch-up" contributions during the three years
preceding normal retirement age under the EDC plan. If the plan provides for
catch-up contributions for any of the 3 years of service preceding the plan
retirement age, the maximum contribution for an individual eligible to make
such catch-up contributions is twice the otherwise applicable dollar limit, or
$34,000 for 2012.
For governmental employer EDC plans only, if the plan permits, an individual at
least age 50 at any time during 2012 may be able to make up to $5,500
additional salary reduction contributions. An individual must coordinate this
"age 50" catch-up with the other "last 3 years of service" catch up.
TAX INFORMATION 55
For governmental employer EDC plans only, the plan may permit some or all of
elective deferral contributions to be made as "designated Roth contributions"
under Section 402A of the Code which are made on an after-tax basis. Unless
otherwise indicated, the tax treatment of designated Roth contributions is
described under "Tax-sheltered annuity contracts (TSAs)" previously in this
Section.
GOVERNMENTAL EMPLOYER EDC PLANS -- ROLLOVER CONTRIBUTIONS. Eligible rollover
distributions of pre-tax funds from 403(b) plans, 401(a) qualified plans, other
governmental employer EDC plans and traditional IRAs may be rolled over into
other such plans. The recipient plan must agree to take the distribution. If
the source of the eligible rollover distribution is not a governmental employer
EDC plan and the recipient plan is a governmental employer EDC plan, the
recipient governmental employer EDC plan must agree to separately account for
the rolled-over funds.
A governmental employer EDC plan which permits designated Roth elective
deferral contributions to be made may also permit rollover contributions from
another "designated Roth account" under another governmental employer EDC plan
(or a 403(b) plan, or a 401(k) plan) to such a designated Roth account. Roth
IRA funds may not be rolled over to such a designated Roth account.
Before you decide to roll over your payment to another employer plan, you
should check with the administrator of that plan about whether the plan accepts
rollovers and, if so, the types of distributions it accepts. You should also
check with the administrator of the receiving plan about any documents required
to be completed before it will accept a rollover.
You should discuss with your tax adviser whether you should consider rolling
over funds from one type of tax qualified retirement plan to another, because
the funds will generally be subject to the rules of the recipient plan. For
example, funds in a governmental employer EDC plan are not subject to the
additional 10% federal income tax penalty for premature distributions, but they
may become subject to this penalty if you roll the funds to a different type of
eligible retirement plan and subsequently take a premature distribution.
WITHDRAWAL LIMITS. In general, no amounts may be withdrawn from an EDC plan
prior to the calendar year in which the employee attains age 70 1/2, severs
from employment with the employer or is faced with an unforeseeable emergency.
Under Treasury Regulations, amounts may also be distributed on plan
termination. Small amounts (up to $5000) may be taken out by the plan
participant or forced out by the plan under certain circumstances, even though
the plan participant may still be working and amounts would not otherwise be
made available. Such a mandatory forced-out distribution is an eligible
rollover distribution (governmental employer 457(b) plans only). Treasury
Regulations require a direct roll-over to a traditional IRA established for a
plan participant who does not affirmatively designate an eligible retirement
plan to receive such a mandatory distribution. For funds rolled over from
another eligible retirement plan, because the funds are separately accounted
for, the IRS has ruled that an exception is available in certain situations to
withdrawal restrictions that would otherwise apply to the rollover contribution
funds in the recipient plan.
DISTRIBUTION REQUIREMENTS. Both types of EDC plans are subject to minimum
distribution rules similar to those that apply to qualified plans. See
"Required minimum distributions" later in this prospectus. That is,
distributions from EDC plans generally must start no later than April 1st of
the calendar year following the calendar year in which the employee attains age
70 1/2 or retires from service with the employer maintaining the EDC plan,
whichever is later. Failure to make required distributions may cause the
disqualification of the EDC plan. Disqualification may result in current
taxation of EDC plan benefits. In addition, a 50% penalty tax is imposed on the
difference between the required distribution amount and the amount actually
distributed, if any. It is the plan administrator's responsibility to see that
minimum distributions from an EDC plan are made.
If the EDC plan provides, a deceased employee's beneficiary may be able to
elect to receive death benefits in installments instead of a lump sum, and the
payments will be taxed as they are received.
TAX TREATMENT OF DISTRIBUTIONS -- TAX-EXEMPT EMPLOYER EDC PLANS. Amounts are
taxable under a tax-exempt employer EDC plan when they are made available to a
participant or beneficiary even if not actually received. Distributions to a
tax-exempt employer EDC plan participant are characterized as "wages" for
income tax reporting and withholding purposes. No election out of withholding
is possible. See "Federal and state income tax withholding and information
reporting" later in this prospectus. Withholding on wages is the employer's
responsibility. Distributions from an EDC plan are not subject to FICA tax, if
FICA tax was withheld by the employer when wages were deferred.
Distributions from a tax-exempt employer EDC plan may not be rolled over to any
other eligible retirement plan.
TAX TREATMENT OF DISTRIBUTIONS -- GOVERNMENTAL EMPLOYER EDC PLANS. The taxation
of distributions from a governmental employer EDC plan is generally the same as
the tax treatment of distributions from qualified plans and TSAs discussed
earlier in this prospectus. That is, amounts are generally not subject to tax
until actually distributed and amounts may be subject to 20% federal income tax
withholding. See "Federal and State income tax withholding and information
reporting" later in this prospectus. However, distributions from a governmental
employer EDC plan are generally not subject to the additional 10% federal
income tax penalty for pre-age 59 1/2 distributions.
If the governmental employer EDC plan permits designated Roth contributions,
Section 402A of the Code provides that a qualified distribution from a
designated Roth contribution account is not includible in income. A qualified
distribution can only be made on specified events such as attaining age 59 1/2
or death. Also, because there can be no qualified distribution until after the
expiration of a 5-year aging period beginning with the date an individual first
makes a designated Roth contribution to a designated Roth account under the
applicable retirement plan, the earliest a qualified distribution from a
designated Roth account under a governmental employer EDC plan could be made is
2016. Therefore, earnings attributable to a designated Roth account may be
includible in income.
TAX-DEFERRED ROLLOVERS -- GOVERNMENTAL EMPLOYER EDC PLANS. A participant in a
governmental employer EDC plan or in certain cases, a beneficiary, may be able
to roll over an eligible rollover distribution from the plan to a traditional
IRA, qualified plan or 403(b) plan, as well as to another governmental employer
EDC plan. The recipient plan must agree to take the distribution.
56 TAX INFORMATION
If you roll over funds from a governmental employer EDC plan into a different
type of eligible retirement plan (qualified plan, 403(b), or traditional IRA),
any subsequent distributions may be subject to the 10% federal income tax
penalty noted above. Before you decide to roll over your payment to another
employer plan, you should check with the administrator of that plan about
whether the plan accepts rollovers and, if so, the types of distributions it
accepts. You should also check with the administrator of the receiving plan
about any documents required to be completed before it will accept a rollover.
Distributions from governmental employer 457(b) plans can be rolled over to a
Roth IRA. Such conversion rollover transactions are taxable. Any taxable
portion of the amount rolled over will be taxed at the time of the rollover.
If the governmental employer EDC plan permits designated Roth contributions,
amounts attributable to designated Roth contributions may be rolled over to any
of the following:
.. another designated Roth contribution separate account under (i) another
governmental employer EDC plan; (ii) a 403(b) plan; or (iii) a 401(k) plan;
or
.. a Roth IRA.
They cannot be rolled over to a non-Roth after-tax contribution account under
any of the above plans. Similar rules apply to rollovers of "designated Roth
contributions" under a 403(b) plan or a 401(k) plan.
If the governmental employer EDC plan permits designated Roth contributions and
also if permitted by the plan, participants who are eligible to withdraw
amounts may make an "in-plan" direct conversion rollover from a non-Roth
account under the plan to a designated Roth account under the plan. The
designated Roth account must be established through salary reduction or
elective deferral contributions; it cannot be established by rollover. An
"in-plan" direct conversion rollover is not subject to withholding but
typically produces taxable income.
LOANS FROM GOVERNMENTAL EMPLOYER EDC PLANS. Same as for qualified plans and
TSAs. (See "Loans" under "Distributions from qualified plans and TSAs" earlier
in this prospectus.)
TRADITIONAL INDIVIDUAL RETIREMENT ANNUITIES (TRADITIONAL IRAS)
This part of the prospectus contains the information that the IRS requires you
to have before you purchase an IRA and covers some of the special tax rules
that apply to IRAs.
GENERAL
"IRA" stands for individual retirement arrangement. There are two basic types
of such arrangements, individual retirement accounts and individual retirement
annuities. In an individual retirement account, a trustee or custodian holds
the assets funding the account for the benefit of the IRA owner. The assets
typically include mutual funds and/or individual stocks and securities in a
custodial account and bank certificates of deposit in a trusteed account. In an
individual retirement annuity, an insurance company issues an annuity contract
that serves as the IRA.
There are two basic types of IRAs, as follows:
.. traditional IRAs, typically funded on a pre-tax basis, including SEP IRAs
and SIMPLE IRAs issued and funded in connection with employer-sponsored
retirement plans; and
.. Roth IRAs, funded on an after-tax basis. Roth IRAs are not available under
this prospectus and are not discussed here.
Regardless of the type of IRA, your ownership interest in the IRA cannot be
forfeited. You or your beneficiaries who survive you are the only ones who can
receive the IRA's benefits or payments. All types of IRAs qualify for tax
deferral regardless of the funding vehicle selected.
You can hold your IRA assets in as many different accounts and annuities as you
would like, as long as you meet the rules for setting up and making
contributions to IRAs. However, if you own multiple IRAs, including IRAs funded
by or through your employer, you may be required to combine IRA values or
contributions for tax purposes. For further information about individual
retirement arrangements, you can read Internal Revenue Service Publication 590
("Individual Retirement Arrangements (IRAs)"). This publication is usually
updated annually, and can be obtained by contacting the IRS or from the IRS
website (www.irs.gov).
AXA Equitable designs its traditional IRA contracts to qualify as individual
retirement annuities under Section 408(b) of the Internal Revenue Code.
We have received an opinion letter from the IRS approving the form of the
EQUI-VEST(R) SIMPLE IRA contract for use as a SIMPLE IRA. We have not applied
for a formal opinion letter for certain EQUI-VEST(R) SEP and SARSEP contracts
which had been previously approved by the IRS as to form for use as a
traditional IRA. This IRS approval is a determination only as to the form of
the annuity. It does not represent a determination of the merits of the annuity
as an investment. The IRS approval does not address every feature possibly
available under the EQUI-VEST(R) SEP, SARSEP and SIMPLE IRA contracts.
CANCELLATION
You can cancel an EQUI-VEST(R) IRA contract by following the directions under
"Your right to cancel within a certain number of days" earlier in this
prospectus. If you cancel a contract, we may have to withhold tax and we must
report the transaction to the IRS. A contract cancellation could have an
unfavorable tax impact.
CONTRIBUTIONS
As SEP-IRA, SARSEP IRA and SIMPLE IRA contracts are employer-funded traditional
IRAs, the employee does not make regular contributions to the contract other
than through the employer. However, an employee can make rollover or transfer
contributions to SEP-IRA, SARSEP IRA and in limited circumstances, to SIMPLE
IRA contracts. We reserve the right to approve the circumstances under which we
will take rollover contributions to EQUI-VEST(R) SEP-IRA, SARSEP IRA and SIMPLE
IRA contracts.
RECHARACTERIZATION
Employer-funded amounts that have been contributed as traditional IRA funds
may, in some circumstances, subsequently be treated as Roth IRA funds. Special
federal income tax rules allow you to change your mind again and have
employer-funded amounts that are
TAX INFORMATION 57
subsequently treated as Roth IRA funds, once again treated as traditional IRA
funds. You do this by using the forms we prescribe. This is referred to as
having "recharacterized" your contribution.
ROLLOVER AND DIRECT TRANSFER CONTRIBUTIONS TO TRADITIONAL IRAS
Rollover contributions may be made to a traditional IRA from these "eligible
retirement plans":
.. qualified plans;
.. governmental employer 457(b) plans;
.. 403(b) plans; and
.. other traditional IRAs.
Direct transfer contributions may only be made directly from one traditional
IRA to another.
Any amount contributed to a traditional IRA after you reach age 70 1/2 must be
net of your required minimum distribution for the year in which the rollover or
direct transfer contribution is made.
ROLLOVERS FROM ELIGIBLE RETIREMENT PLANS OTHER THAN TRADITIONAL IRAS
Your plan administrator will tell you whether or not your distribution is
eligible to be rolled over. Spousal beneficiaries and spousal alternate payees
under qualified domestic relations orders may roll over funds on the same basis
as the plan participant. A non-spousal death beneficiary may also be able to
make a direct rollover to an inherited IRA under certain circumstances.
There are two ways to do rollovers:
.. Do it yourself:
You actually receive a distribution that can be rolled over with special
rules and restrictions and you roll it over to a traditional IRA within 60
days after the date you receive the funds. The distribution from your
eligible retirement plan will be net of 20% mandatory federal income tax
withholding. If you want, you can replace the withheld funds yourself and
roll over the full amount.
.. Direct rollover:
You tell the trustee or custodian of the eligible retirement plan to send
the eligible rollover distribution directly to your traditional IRA issuer.
Direct rollovers are not subject to mandatory federal income tax withholding.
All distributions from a 403(b) plan, qualified plan or governmental employer
457(b) plan are eligible rollover distributions, unless the distribution is:
.. a "required minimum distribution" after age 70 1/2 or retirement; or
.. one of a series of substantially equal periodic payments made at least
annually for your life (or life expectancy) or the joint lives (or joint
life expectancies) of you and your designated beneficiary; or
.. one of a series of substantially equal periodic payments made for a
specified period of 10 years or more; or
.. a hardship withdrawal; or
.. a corrective distribution which fits specified technical tax rules; or
.. a loan that is treated as a distribution; or
.. a death benefit payment to a beneficiary who is not your surviving spouse;
or
.. a qualified domestic relations order distribution to a beneficiary who is
not your current or former spouse.
You should discuss with your tax adviser whether you should consider rolling
over funds from one type of tax-qualified retirement plan to another, because
the funds will generally be subject to the rules of the recipient plan. For
example, funds in a governmental employer 457(b) plan are not subject to the
additional 10% federal income tax penalty for premature distributions, but they
may become subject to this penalty if you roll the funds to a different type of
eligible retirement plan, such as a traditional IRA, and subsequently take a
premature distribution.
ROLLOVERS OF AFTER-TAX CONTRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS OTHER THAN
TRADITIONAL IRAS
Any non-Roth after-tax contributions you have made to a qualified plan or
403(b) plan (but not a governmental employer 457(b) plan) may be rolled over to
a traditional IRA (either in a direct rollover or a rollover you do yourself).
When the recipient plan is a traditional IRA, you are responsible for
recordkeeping and calculating the taxable amount of any distributions you take
from that traditional IRA. After-tax contributions in a traditional IRA cannot
be rolled over from your traditional IRA into, or back into, a qualified plan,
403(b) plan or governmental employer EDC plan.
ROLLOVERS FROM TRADITIONAL IRAS TO TRADITIONAL IRAS
You may roll over amounts from one traditional IRA to one or more of your other
traditional IRAs if you complete the transaction within 60 days after you
receive the funds. You may make such a rollover only once in every 12-month
period for the same funds. Trustee-to-trustee or custodian-to-custodian direct
transfers are not rollover transactions. You can make these more frequently
than once in every 12-month period.
SPOUSAL ROLLOVERS AND DIVORCE-RELATED DIRECT TRANSFERS
The surviving spousal beneficiary of a deceased individual can roll over funds
from, or directly transfer funds from, the deceased spouse's traditional IRA to
one or more other traditional IRAs. Also, in some cases, traditional IRAs can
be transferred on a tax-free basis between spouses or former spouses as a
result of a court-ordered divorce or separation decree.
EXCESS CONTRIBUTIONS
Excess contributions to IRAs are subject to a 6% excise tax for the year in
which made and for each year after until withdrawn. The following are examples
of excess contributions to IRAs:
.. regular contributions to a traditional IRA made after you reach age 70 1/2;
or
.. rollover contributions of amounts which are not eligible to be rolled over,
for example, minimum distributions required to be made after age 70 1/2.
You can avoid or limit the excise tax by withdrawing an excess contribution.
See IRS Publication 590 for further details.
58 TAX INFORMATION
WITHDRAWALS, PAYMENTS AND TRANSFERS OF FUNDS OUT OF TRADITIONAL IRAS
NO FEDERAL INCOME TAX LAW RESTRICTIONS ON WITHDRAWALS
You can withdraw any or all of your funds from a traditional IRA at any time.
You do not need to wait for a special event like retirement.
TAXATION OF PAYMENTS
Amounts distributed from traditional IRAs are not subject to federal income tax
until you or your beneficiary receive them. Taxable payments or distributions
include withdrawals from your contract, surrender of your contract and annuity
payments from your contract. Death benefits are also taxable. The conversion of
amounts from a SEP-IRA, SARSEP IRA or SIMPLE IRA (after two plan participant
years) to a Roth IRA is taxable. Generally, the total amount of any
distribution from a traditional IRA must be included in your gross income as
ordinary income.
In addition, a distribution from a traditional IRA is not taxable if:
.. the amount received is a withdrawal of certain excess contributions, as
described in IRS Publication 590; or
.. the entire amount received is rolled over to another traditional IRA or
other eligible retirement plan. (See "Rollovers from eligible retirement
plans other than traditional IRAs" above.)
The following are eligible to receive rollovers of distributions from a
traditional IRA: a qualified plan, a 403(b) plan or a governmental employer
457(b) plan. After-tax contributions in a traditional IRA cannot be rolled from
your traditional IRA into, or back into, a qualified plan, 403(b) plan or
governmental employer 457(b) plan. Before you decide to roll over a
distribution from a traditional IRA to another eligible retirement plan, you
should check with the administrator of that plan about whether the plan accepts
rollovers and, if so, the types it accepts. You should also check with the
administrator of the receiving plan about any documents required to be
completed before it will accept a rollover.
Distributions from a traditional IRA are not eligible for favorable ten-year
averaging and long-term capital gain treatment available to certain
distributions from qualified plans under very limited circumstances.
REQUIRED MINIMUM DISTRIBUTIONS
Traditional IRAs are subject to required minimum distribution rules described
in "Required minimum distributions" later in this prospectus.
PAYMENTS TO A BENEFICIARY AFTER YOUR DEATH
IRA death benefits are taxed the same as IRA distributions.
SUCCESSOR ANNUITANT AND OWNER
If your spouse is the sole primary beneficiary and elects to become the
successor annuitant and owner, no death benefit is payable until your surviving
spouse's death.
BORROWING AND LOANS ARE PROHIBITED TRANSACTIONS
You cannot get loans from a traditional IRA. You cannot use a traditional IRA
as collateral for a loan or other obligation. If you borrow against your IRA or
use it as collateral, its tax-favored status will be lost as of the first day
of the tax year in which this prohibited event occurs. If this happens, you
must include the value of the traditional IRA in your federal gross income.
Also, the early distribution penalty tax of 10% may apply if you have not
reached age 59 1/2 before the first day of that tax year.
EARLY DISTRIBUTION PENALTY TAX
A penalty tax of 10% of the taxable portion of a distribution applies to
distributions from a traditional IRA made before you reach age 59 1/2. Some of
the available exceptions to the pre-age 59 1/2 penalty tax include
distributions made:
.. on or after your death; or
.. because you are disabled (special federal income tax definition); or
.. to pay for certain extraordinary medical expenses (special federal income
tax definition); or
.. to pay medical insurance premiums for unemployed individuals (special
federal income tax definition); or
.. to pay certain first-time home buyer expenses (special federal income tax
definition); or
.. to pay certain higher education expenses (special federal income tax
definition); or
.. in the form of substantially equal periodic payments made at least annually
over your life (or your life expectancy), or over the joint lives of you
and your beneficiary (or your joint life expectancy) using an IRS-approved
distribution method.
ILLUSTRATION OF GUARANTEED INTEREST RATES
In the following two tables, we provide information that the IRS requires us to
furnish to prospective IRA contract owners. In the tables we illustrate the
1.00% minimum guaranteed interest rate for contributions we assume are
allocated entirely to the guaranteed interest option. (The rate may be higher
in your state.) In Table I we assume a $1,000 contribution made annually on the
contract date and on each anniversary after that. We assume no withdrawals or
transfers were made under the contract. In Table II we assume a single initial
contribution of $1,000, and no additional contributions. We also assume no
withdrawals or transfers. The guaranteed interest rate, which can range from
1.00% to 4.00%, is in the contract.
The values shown assume the withdrawal charge applies. These values reflect the
effect of the annual administrative charge deducted at the end of each contract
year in which the account value is less than $20,000.
To find the appropriate value for the end of the contract year at any
particular age, you subtract the age (nearest birthday) at issue of the
contract from the current age and find the corresponding year in the table.
Years that correspond to a current age over 70 should be ignored.
TAX INFORMATION 59
You should consider the information shown in the tables in light of your
present age. Also, with respect to Table I, you should consider your ability to
contribute $1,000 annually. Any change in the amounts contributed annually in
Table I, or in the amount of the single contribution in Table II would, of
course, change the results shown.
Table I guaranteed minimum interest rate of 1.00% (the rate may be higher in
your state)
TABLE I
ACCOUNT VALUES AND CASH VALUES
(ASSUMING $1,000 CONTRIBUTIONS MADE ANNUALLY AT THE BEGINNING OF THE CONTRACT
YEAR)
----------------------------------------------------------------
1.00% MINIMUM GUARANTEE 1.00% MINIMUM GUARANTEE
----------------------- -----------------------
CONTRACT ACCOUNT CASH CONTRACT ACCOUNT CASH
YEAR END VALUE VALUE YEAR END VALUE VALUE
----------------------------------------------------------------
1 $ 989.80 $ 936.35 26 $29,196.26 $28,836.26
2 $ 1,979.70 $ 1,872.79 27 $30,498.22 $30,138.22
3 $ 2,979.49 $ 2,818.60 28 $31,813.20 $31,453.20
4 $ 3,989.29 $ 3,773.87 29 $33,141.33 $32,781.33
5 $ 5,009.18 $ 4,738.69 30 $34,482.75 $34,122.75
6 $ 6,039.27 $ 5,713.15 31 $35,837.57 $35,477.57
7 $ 7,079.67 $ 6,719.67 32 $37,205.95 $36,845.95
8 $ 8,130.46 $ 7,770.46 33 $38,588.01 $38,228.01
9 $ 9,191.77 $ 8,831.77 34 $39,983.89 $39,623.89
10 $10,263.69 $ 9,903.69 35 $41,393.73 $41,033.73
11 $11,346.32 $10,986.32 36 $42,817.67 $42,457.67
12 $12,439.79 $12,079.79 37 $44,255.84 $43,895.84
13 $13,544.18 $13,184.18 38 $45,708.40 $45,348.40
14 $14,659.63 $14,299.63 39 $47,175.49 $46,815.49
15 $15,786.22 $15,426.22 40 $48,657.24 $48,297.24
16 $16,924.08 $16,564.08 41 $50,153.81 $49,793.81
17 $18,073.33 $17,713.33 42 $51,665.35 $51,305.35
18 $19,234.06 $18,874.06 43 $53,192.00 $52,832.00
19 $20,436.40 $20,076.40 44 $54,733.92 $54,373.92
20 $21,650.76 $21,290.76 45 $56,291.26 $55,931.26
21 $22,877.27 $22,517.27 46 $57,864.18 $57,504.18
22 $24,116.04 $23,756.04 47 $59,452.82 $59,092.82
23 $25,367.20 $25,007.20 48 $61,057.35 $60,697.35
24 $26,630.88 $26,270.88 49 $62,677.92 $62,317.92
25 $27,907.18 $27,547.18 50 $64,314.70 $63,954.70
----------------------------------------------------------------
60 TAX INFORMATION
Table II guaranteed minimum interest rate of 1.00% (the rate may be higher in
your state)
TABLE II
ACCOUNT VALUES AND CASH VALUES
(ASSUMING A SINGLE CONTRIBUTION OF $1,000 AND NO FURTHER CONTRIBUTION)
----------------------------------------------------------
1.00% MINIMUM GUARANTEE 1.00% MINIMUM GUARANTEE
----------------------- -----------------------
CONTRACT ACCOUNT CASH CONTRACT ACCOUNT CASH
YEAR END VALUE VALUE YEAR END VALUE VALUE
----------------------------------------------------------
1 $989.80 $936.35 26 $434.76 $434.76
2 $979.70 $926.80 27 $409.11 $409.11
3 $959.50 $907.69 28 $383.20 $383.20
4 $939.10 $888.38 29 $357.03 $357.03
5 $918.49 $868.89 30 $330.60 $330.60
6 $897.67 $849.20 31 $303.91 $303.91
7 $876.65 $876.65 32 $276.95 $276.95
8 $855.42 $855.42 33 $249.72 $249.72
9 $833.97 $833.97 34 $222.21 $222.21
10 $812.31 $812.31 35 $194.44 $194.44
11 $790.43 $790.43 36 $166.38 $166.38
12 $768.34 $768.34 37 $138.04 $138.04
13 $746.02 $746.02 38 $109.42 $109.42
14 $723.48 $723.48 39 $ 80.52 $ 80.52
15 $700.71 $700.71 40 $ 51.32 $ 51.32
16 $677.72 $677.72 41 $ 21.84 $ 21.84
17 $654.50 $654.50 42 $ 0.00 $ 0.00
18 $631.04 $631.04 43 $ 0.00 $ 0.00
19 $607.35 $607.35 44 $ 0.00 $ 0.00
20 $583.43 $583.43 45 $ 0.00 $ 0.00
21 $559.26 $559.26 46 $ 0.00 $ 0.00
22 $534.85 $534.85 47 $ 0.00 $ 0.00
23 $510.20 $510.20 48 $ 0.00 $ 0.00
24 $485.31 $485.31 49 $ 0.00 $ 0.00
25 $460.16 $460.16 50 $ 0.00 $ 0.00
----------------------------------------------------------
TAX INFORMATION 61
REQUIRED MINIMUM DISTRIBUTIONS
BACKGROUND ON REGULATIONS -- REQUIRED MINIMUM DISTRIBUTIONS
If you are a participant in a qualified retirement plan, a 457(b) plan (both
employer types), or own a 403(b) TSA annuity contract or traditional IRA,
including SEP, SARSEP or SIMPLE IRA, the required minimum distribution rules
force you to start calculating and taking annual distributions from these
tax-favored retirement plans and contracts by a specified date. The beginning
date depends on the type of plan or contract, and your age and retirement
status. The distribution requirements are designed to use up your interest in
the plan over your life expectancy. Whether the correct amount has been
distributed is calculated on a year-by-year basis; there are no provisions to
allow amounts taken in excess of the required amount to be carried back to
other years.
Distributions must be made according to rules in the Code and Treasury
Regulations and the terms of the plan. Certain provisions of the Treasury
Regulations require that the actuarial present value of additional annuity
contract benefits be added to the dollar amount credited for purposes of
calculating certain types of required minimum distributions from individual
retirement annuity contracts and annuity contracts funding tax qualified
retirement plans, including 401(a) qualified plans, 403(b) plans, and 457(b)
plans. For this purpose, additional annuity contract benefits may include
enhanced death benefits. If you take annual withdrawals instead of receiving
annuity payments, this could increase the amount required to be distributed
from these contracts.
LIFETIME REQUIRED MINIMUM DISTRIBUTIONS -- WHEN YOU HAVE TO TAKE THE FIRST
REQUIRED MINIMUM DISTRIBUTION
You must start taking annual distributions from your traditional IRAs for the
year in which you turn age 70 1/2.
Generally, qualified plan, 403(b) plan and 457(b) plan participants must also
take the first required minimum distribution for the calendar year in which the
participant turns age 70 1/2. However, qualified plan, 403(b) plan and 457(b)
plan participants may be able to delay the start of required minimum
distributions for all or part of the account balance until after age 70 1/2, as
follows:
.. For qualified plan, 403(b) plan and 457(b) plan participants who have not
retired from service with the employer who provided the funds for this
qualified plan, 403(b) TSA, or EDC contract by the calendar year the
participant turns age 70 1/2, the required beginning date for minimum
distributions is extended to April 1st following the calendar year of
retirement. Note that this rule does not apply to qualified plan
participants who are 5% owners.
.. 403(b) plan participants may also delay the start of required minimum
distributions to age 75 of the portion of their account value attributable
to their December 31, 1986 403(b) TSA account balance, even if retired at
age 70 1/2.
The first required minimum distribution is for the calendar year in which you
turn age 70 1/2, or the year you retire, if you are eligible for the delayed
start rule. You have the choice to take this first required minimum
distribution during the calendar year you turn 70 1/2 or retire or to delay
taking it until the first three-month period in the next calendar year (January
1 -- April 1). Distributions must start no later than your "Required Beginning
Date," which is April 1st of the calendar year after the calendar year in which
you turn age 70 1/2 or retire if you are eligible for the delayed start rule.
If you choose to delay taking the first annual minimum distribution, then you
will have to take two minimum distributions in that year -- the delayed one for
the first year and the one actually for that year. Once minimum distributions
begin, they must be made at some time each year.
HOW YOU CALCULATE REQUIRED MINIMUM DISTRIBUTIONS
There are two approaches to taking required minimum distributions --
"account-based" or "annuity-based."
ACCOUNT-BASED METHOD. If you choose an "account-based" method, you divide the
value of your qualified plan, 403(b) TSA account, 457(b) plan account, or
traditional IRA as of December 31st of the past calendar year by a number
corresponding to your age from an IRS table to give you the required minimum
distribution amount for that particular plan or arrangement for that year. If
your spouse is your sole beneficiary and more than 10 years younger than you,
the dividing number you use may be from another IRS table and may produce a
smaller lifetime required minimum distribution amount. Regardless of the table
used, the required minimum distribution amount will vary each year as the
account value, the actuarial present value of additional annuity contract
benefits, if applicable, and the divisor change. If you initially choose an
account-based method, you may be able to later apply your funds to a life
annuity-based payout with any certain period not exceeding remaining life
expectancy, determined in accordance with IRS tables.
ANNUITY-BASED METHOD. If you choose an annuity-based method you do not have to
do annual calculations. You apply the account value to an annuity payout for
your life or the joint lives of you and a designated beneficiary, or for a
period certain not extending beyond applicable life expectancies, determined in
accordance with IRS tables.
DO YOU HAVE TO PICK THE SAME METHOD TO CALCULATE YOUR REQUIRED MINIMUM
DISTRIBUTIONS FOR ALL OF YOUR TRADITIONAL IRAS AND OTHER RETIREMENT PLANS?
No, if you want, you can choose a different method for each of your traditional
IRAs and other retirement plans. For example, you can choose an annuity payout
from one IRA, a different annuity payout from a qualified plan, and an
account-based annual withdrawal from another IRA.
WILL WE PAY YOU THE ANNUAL AMOUNT EVERY YEAR FROM YOUR TRADITIONAL IRA BASED ON
THE METHOD YOU CHOOSE?
We will only pay you automatically if you affirmatively select an annuity
payout option or an account-based withdrawal option such as our automatic
minimum distribution withdrawal option. If you do not elect one of these
options and you have any kind of traditional IRA (SEP, SARSEP or SIMPLE IRA),
we will calculate the amount of the required minimum distribution withdrawal
for you, if you so request in writing. However, in that case you will be
responsible for asking us to pay the required minimum distribution withdrawal
to you.
Also, the IRS will let you calculate the required minimum distribution for each
traditional IRA or 403(b) TSA contract that you maintain, using the method that
you picked for that particular IRA or TSA. You
62 TAX INFORMATION
can add these required minimum distribution amount calculations together. As
long as the total amount you take out every year satisfies your overall
traditional IRA (or TSA) required minimum distribution amount, you may choose
to take your annual required minimum distribution from any one or more
traditional IRAs (or TSAs) that you own.
WHAT IF YOU TAKE MORE THAN YOU NEED TO FOR ANY YEAR?
The required minimum distribution amount for each of your plans and
arrangements is calculated on a year-by-year basis. There are no carry-back or
carry-forward provisions. Also, you cannot apply required minimum distribution
amounts you take from your qualified plans to the amounts you have to take from
your traditional IRAs and vice-versa.
WHAT IF YOU TAKE LESS THAN YOU NEED TO FOR ANY YEAR?
Your plan or arrangement could be disqualified, and you could have to pay tax
on the entire value. Even if your plan or arrangement is not disqualified, you
could have to pay a 50% penalty tax on the shortfall (required amount less
amount actually taken). It is your responsibility to meet the required minimum
distribution rules. We will remind you when our records show that you are
within the age group which must take lifetime required minimum distributions.
If this is an IRA or TSA and you do not select a method with us, we will assume
you are taking your required minimum distribution from another traditional IRA
or TSA that you own. Note that in the case of a qualified plan or EDC the
distribution must be taken annually from the qualified plan or EDC contract.
WHAT ARE THE REQUIRED MINIMUM DISTRIBUTION PAYMENTS AFTER YOU DIE? These could
vary, depending on whether you die before or after your Required Beginning Date
for lifetime required minimum distribution payments, and the status of your
beneficiary. The following assumes you have not yet elected an annuity-based
payout at the time of your death. If you elect an annuity-based payout,
payments (if any) after your death must be made at least as rapidly as when you
were alive.
INDIVIDUAL BENEFICIARY. Regardless of whether your death occurs before or after
your Required Beginning Date, an individual death beneficiary calculates annual
post-death required minimum distribution payments based on the beneficiary's
life expectancy using the "term certain method." That is, he or she determines
his or her life expectancy using the IRS-provided life expectancy tables as of
the calendar year after the owner's or the participant's death and reduces that
number by one each subsequent year.
If you die before your Required Beginning Date, the rules permit any individual
beneficiary, including a spousal beneficiary, to elect instead to apply the
"5-year rule." Under this rule, instead of annual payments having to be made
beginning with the first in the year following the owner's death, the entire
account must be distributed by the end of the calendar year which contains the
fifth anniversary of the owner's death. No distribution is required for a year
before that fifth year.
SPOUSAL BENEFICIARY. If you die after your Required Beginning Date, and your
death beneficiary is your surviving spouse, your spouse has a number of
choices. Post-death distributions may be made over your spouse's single life
expectancy. Any amounts distributed after that surviving spouse's death are
made over the spouse's life expectancy calculated in the year of his/her death,
reduced by one for each subsequent year. In some circumstances, for traditional
IRA contracts only, your surviving spouse may elect to become the owner of the
traditional IRA and halt distributions until he or she reaches age 70 1/2, or
roll over amounts from your traditional IRA into his/her own traditional IRA or
other eligible retirement plan.
If you die before your Required Beginning Date, and the death beneficiary is
your surviving spouse, the rules permit the spouse to delay starting payments
over his/her life expectancy until the year in which you would have attained
age 70 1/2. Rollovers to another eligible retirement plan, including a
traditional IRA, may be available to a surviving spouse death beneficiary.
NON-INDIVIDUAL BENEFICIARY. If you die after your Required Beginning Date, and
your death beneficiary is a non-individual such as the estate, the rules permit
the beneficiary to calculate the post-death required minimum distribution
amounts based on the owner's life expectancy in the year of death. HOWEVER,
NOTE THAT WE NEED AN INDIVIDUAL ANNUITANT TO KEEP AN ANNUITY CONTRACT IN FORCE.
IF THE BENEFICIARY IS NOT AN INDIVIDUAL, WE MUST DISTRIBUTE AMOUNTS REMAINING
IN THE ANNUITY CONTRACT AFTER THE DEATH OF THE ANNUITANT.
If you die before your Required Beginning Date for lifetime required minimum
distribution payments and the death beneficiary is a non-individual such as the
estate, the rules continue to apply the 5-year rule discussed above under
"Individual beneficiary."PLEASE NOTE THAT WE NEED AN INDIVIDUAL ANNUITANT TO
KEEP AN ANNUITY CONTRACT IN FORCE. IF THE BENEFICIARY IS NOT AN INDIVIDUAL, WE
MUST DISTRIBUTE AMOUNTS REMAINING IN THE ANNUITY CONTRACT AFTER THE DEATH OF
THE ANNUITANT.
ERISA MATTERS
ERISA rules are designed to save and protect qualified retirement plan assets
to be paid to plan participants when they retire.
Qualified plans under Section 401 of the Internal Revenue Code are generally
subject to ERISA. Some TSAs may be subject to Title I of ERISA, generally
dependent on the level of employer involvement, for example, if the employer
makes matching contributions.
In addition, certain loan rules apply only to loans under ERISA plans:
.. For contracts which are subject to ERISA, the trustee or sponsoring
employer is responsible for ensuring that any loan meets applicable DOL
requirements. It is the responsibility of the plan administrator, the
trustee of the qualified plan and/or the employer, and not AXA Equitable,
to properly administer any loan made to plan participants.
.. With respect to specific loans made by the plan to a plan participant, the
plan administrator determines the interest rate, the maximum term
consistent with EQUI-VEST(R) processing and all other terms and conditions
of the loan.
.. Only 50% of the participant's vested account balance may serve as security
for a loan. To the extent that a participant borrows an amount which should
be secured by more than 50% of the participant's vested account balance, it
is the responsibility of the trustee or plan administrator to obtain the
additional security.
.. Each new or renewed loan must bear a reasonable rate of interest
commensurate with the interest rates charged by persons in
TAX INFORMATION 63
the business of lending money for loans that would be made under similar
circumstances.
.. Loans must be available to all plan participants, former participants (or
death beneficiaries of participants) who still have account balances under
the plan, and alternate payees on a reasonably equivalent basis.
.. Plans subject to ERISA provide that the participant's spouse must consent
in writing to the loan.
CERTAIN RULES APPLICABLE TO PLANS DESIGNED TO COMPLY WITH SECTION 404(C) OF
ERISA
Section 404(c) of ERISA, and the related DOL regulation, provide that if a plan
participant or beneficiary exercises control over the assets in his or her plan
account, plan fiduciaries will not be liable for any loss that is the direct
and necessary result of the plan participant's or beneficiary's exercise of
control. As a result, if the plan complies with Section 404(c) and the DOL
regulation thereunder, the plan participant can make and is responsible for the
results of his or her own investment decisions.
Section 404(c) plans must provide, among other things, that a broad range of
investment choices are available to plan participants and beneficiaries and
must provide such plan participants and beneficiaries with enough information
to make informed investment decisions. Compliance with the Section 404(c)
regulation is completely voluntary by the plan sponsor and the plan sponsor may
choose not to comply with Section 404(c).
The EQUI-VEST(R) Trusteed, HR-10 Annuitant-Owned, SIMPLE IRA and TSA contracts
provide the broad range of investment choices and information needed in order
to meet the requirements of the Section 404(c) regulation. If the plan is
intended to be a Section 404(c) plan, it is, however, the plan sponsor's
responsibility to see that the requirements of the DOL regulation are met. AXA
Equitable and its financial professionals shall not be responsible if a plan
fails to meet the requirements of Section 404(c).
FEDERAL AND STATE INCOME TAX WITHHOLDING AND INFORMATION REPORTING
We must withhold federal income tax from distributions from annuity contracts.
Distributions from employer-sponsored retirement plans are also subject to
income tax withholding. You may be able to elect out of this income tax
withholding in some cases. Generally, we do not have to withhold if your
distributions are not taxable. The rate of withholding will depend on the type
of distribution and, in certain cases, the amount of your distribution. Any
income tax withheld is a credit against your income tax liability. If you do
not have sufficient income tax withheld or do not make sufficient estimated
income tax payments, you may incur penalties under the estimated income tax
rules.
You must file your request not to withhold in writing before the payment or
distribution is made. Our processing office will provide forms for this
purpose. You cannot elect out of withholding unless you provide us with your
correct Taxpayer Identification Number and a United States residence address.
You cannot elect out of withholding if we are sending the payment out of the
United States.
You should note that we might have to withhold and/or report on amounts we pay
under a free look or cancellation.
Special withholding rules apply to foreign recipients and United States
citizens residing outside the United States. We do not discuss these rules here
in detail. However, we may require additional documentation in the case of
payments made to non-United States persons and United States persons living
abroad prior to processing any requested transaction.
Certain states have indicated that state income tax withholding will also apply
to payments from the contracts made to residents. Generally, an election out of
federal withholding will also be considered an election out of state
withholding. In some states, the state income tax withholding is completely
independent of federal income tax withholding. In some states, you may elect
out of state withholding, even if federal withholding applies. If you need more
information concerning a particular state or any required forms, call our
processing office at the toll-free number.
FEDERAL INCOME TAX WITHHOLDING ON PERIODIC ANNUITY PAYMENTS
We withhold differently on "periodic" and "non-periodic" payments. For a
periodic annuity payment, for example, unless you specify a different marital
status and number of withholding exemptions, we withhold assuming that you are
married and claiming three withholding exemptions. If you do not give us your
correct Taxpayer Identification Number, we withhold as if you are single with
no exemptions.
Your withholding election remains effective unless and until you revoke it. You
may revoke or change your withholding election at any time.
FEDERAL INCOME TAX WITHHOLDING ON NON-PERIODIC ANNUITY PAYMENTS (WITHDRAWALS)
WHICH ARE NOT ELIGIBLE ROLLOVER DISTRIBUTIONS
For a non-periodic distribution (total surrender or partial withdrawal) which
is not an eligible rollover distribution, we generally withhold at a flat 10%
rate.
You cannot elect out of withholding if the payment is an "eligible rollover
distribution."
MANDATORY WITHHOLDING FROM ELIGIBLE ROLLOVER DISTRIBUTIONS
Unless the distribution is directly rolled over to another eligible retirement
plan, eligible rollover distributions from qualified plans, governmental
employer 457(b) EDC plans, and TSAs are subject to mandatory 20% withholding.
See "Distributions from Qualified Plans and TSAs" and "Tax Treatment of
Distributions - Governmental employer EDC plans" earlier in this prospectus.
The plan administrator is responsible for withholding from qualified plan and
governmental employer EDC plan distributions.
All distributions from a TSA, governmental employer EDC plan or qualified plan
are eligible rollover distributions unless they are on the following list of
exceptions:
.. any distributions which are "required minimum distributions" after age
70 1/2 or retirement from service with the employer; or
.. substantially equal periodic payments made at least annually for the life
(or life expectancy) or the joint lives (or joint life expectancies) of the
plan participant (and designated beneficiary); or
64 TAX INFORMATION
.. substantially equal periodic payments made for a specified period of 10
years or more; or
.. hardship withdrawals; or
.. corrective distributions which fit specified technical tax rules; or
.. loans that are treated as distributions; or
.. a death benefit payment to a beneficiary who is not the plan participant's
surviving spouse; or
.. a qualified domestic relations order distribution to a beneficiary who is
not the plan participant's current spouse or former spouse.
A death benefit payment to the plan participant's surviving spouse, or a
qualified domestic relations order distribution to the plan participant's
current or former spouse, may be a distribution subject to mandatory 20%
withholding.
IMPACT OF TAXES TO AXA EQUITABLE
The contracts provide that we may charge Separate Account A for taxes. We do
not now, but may in the future set up reserves for such taxes.
We are entitled to certain tax benefits related to the investment of company
assets, including assets of the separate accounts. These tax benefits, which
may include the foreign tax credit and the corporate dividends received
deduction, are not passed back to you, since we are the owner of the assets
from which tax benefits may be derived.
TAX INFORMATION 65
8. More information
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ABOUT OUR SEPARATE ACCOUNT A
Each variable investment option is a subaccount of our Separate Account A. We
established Separate Account A in 1968 under special provisions of the New York
Insurance Law. These provisions prevent creditors from any other business we
conduct from reaching the assets we hold in our variable investment options for
owners of our variable annuity contracts. We are the legal owner of all of the
assets in Separate Account A and may withdraw any amounts that exceed our
reserves and other liabilities with respect to variable investment options
under our contracts. For example, we may withdraw amounts from Separate Account
A that represent our investments in Separate Account A or that represent fees
and charges under the contracts that we have earned. The results of Separate
Account A's operations are accounted for without regard to AXA Equitable's
other operations. The amount of some of our obligations under the contracts is
based on the assets in Separate Account A. However, the obligations themselves
are obligations of AXA Equitable.
Separate Account A is registered under the Investment Company Act of 1940 and
is registered and classified under that act as a"unit investment trust." The
SEC, however, does not manage or supervise AXA Equitable or Separate Account A.
Although Separate Account A is registered, the SEC does not monitor the
activity of Separate Account A on a daily basis. AXA Equitable is not required
to register, and is not registered, as an investment company under the
Investment Company Act of 1940.
Each subaccount (variable investment option) within Separate Account A invests
in shares issued by the corresponding portfolio of its Trust.
We reserve the right subject to compliance with laws that apply:
(1)to add variable investment options to, or to remove variable investment
options from, Separate Account A, or to add other separate accounts;
(2)to combine any two or more variable investment options;
(3)to transfer the assets we determine to be the shares of the class of
contracts to which the contracts belong from any variable investment option
to another variable investment option;
(4)to operate Separate Account A or any variable investment option as a
management investment company under the Investment Company Act of 1940 (in
which case, charges and expenses that otherwise would be assessed against an
underlying mutual fund would be assessed against Separate Account A or a
variable investment option directly);
(5)to deregister Separate Account A under the Investment Company Act of 1940;
(6)to restrict or eliminate any voting rights as to Separate Account A; and
(7)to cause one or more variable investment options to invest some or all of
their assets in one or more other trusts or investment companies.
If the exercise of these rights results in a material change in the underlying
investment of the Separate Account, you will be notified of such exercise, as
required by law.
ABOUT THE TRUSTS
The Trusts are registered under the Investment Company Act of 1940. They are
classified as "open-end management investment companies," more commonly called
mutual funds. Each Trust issues different shares relating to each portfolio.
The Trusts do not impose sales charges or "loads" for buying and selling their
shares. All dividends and other distributions on the Trusts' shares are
reinvested in full. The Board of Trustees or Board of Directors, as applicable,
of each Trust may establish additional portfolios or eliminate existing
portfolios at any time. More detailed information about each Trust, its
portfolio investment objectives, policies, restrictions, risks, expenses, its
Rule 12b-1 plan and other aspects of its operations, appears in the
prospectuses for each Trust, which generally accompany this prospectus, or in
their respective SAIs, which are available upon request.
ABOUT OUR FIXED MATURITY OPTIONS
RATES TO MATURITY AND PRICE PER $100 OF MATURITY VALUE
We can determine the amount required to be allocated to one or more fixed
maturity options in order to produce specified maturity values. For example, we
can tell you how much you need to allocate per $100 of maturity value.
The rates to maturity are determined weekly. The rates in the table are
illustrative only and will most likely differ from the rates applicable at time
of purchase. Current rates to maturity can be obtained through TOPS or Online
Account Access or from your financial professional.
The rates to maturity for new allocations as of February 15, 2012 and the
related price per $100 of maturity value were as shown below:
------------------------------------------------------------------
FIXED MATURITY OPTIONS
WITH JUNE 15TH
MATURITY DATE OF RATE TO MATURITY AS OF PRICE PER $100 OF
MATURITY YEAR FEBRUARY 15, 2012 MATURITY VALUE
------------------------------------------------------------------
2012 3.00%/(2)/ $99.03
2013 3.00%/(2)/ $96.14
2014 3.00%/(2)/ $93.34
2015 3.00%/(2)/ $90.62
2016 3.00%/(2)/ $87.98
2017 3.00%/(2)/ $85.41
2018 3.00%/(2)/ $82.93
------------------------------------------------------------------
66 MORE INFORMATION
------------------------------------------------------------------
FIXED MATURITY OPTIONS
WITH JUNE 15TH
MATURITY DATE OF RATE TO MATURITY AS OF PRICE PER $100 OF
MATURITY YEAR FEBRUARY 15, 2012 MATURITY VALUE
------------------------------------------------------------------
2019/(1)/ 3.00%/(2)/ $80.51
2020/(1)/ 3.00%/(2)/ $78.16
2021/(1)/ 3.05% $75.54
------------------------------------------------------------------
(1)Not available in Oregon.
(2)Since these rates to maturity are 3%, no amounts could have been allocated
to these options.
HOW WE DETERMINE THE MARKET VALUE ADJUSTMENT
We use the following procedure to calculate the market value adjustment (up or
down) we make if you withdraw all of your value from a fixed maturity option
before its maturity date.
(1)We determine the market adjusted amount on the date of the withdrawal as
follows:
(a)We determine the fixed maturity amount that would be payable on the
maturity date, using the rate to maturity for the fixed maturity option.
(b)We determine the period remaining in your fixed maturity option (based on
the withdrawal date) and convert it to fractional years based on a
365-day year. For example, three years and 12 days becomes 3.0329.
(c)We determine the current rate to maturity that applies on the withdrawal
date to new allocations to the same fixed maturity option.
(d)We determine the present value of the fixed maturity amount payable at
the maturity date, using the period determined in (b) and the rate
determined in (c).
(2)We determine the fixed maturity amount as of the current date.
(3)We subtract (2) from the result in (1)(d). The result is the market value
adjustment applicable to such fixed maturity option, which may be positive
or negative.
--------------------------------------------------------------------------------
Your market adjusted amount is the present value of the maturity value
discounted at the rate to maturity in effect for new contributions to that same
fixed maturity option on the date of the calculation.
--------------------------------------------------------------------------------
If you withdraw only a portion of the amount in a fixed maturity option, the
market value adjustment will be a percentage of the market value adjustment
that would have applied if you had withdrawn the entire value in that fixed
maturity option. This percentage is equal to the percentage of the value in the
fixed maturity option that you are withdrawing. Any withdrawal charges that are
deducted from a fixed maturity option will result in a market value adjustment
calculated in the same way. See Appendix II later in this prospectus for an
example.
For purposes of calculating the rate to maturity for new allocations to a fixed
maturity option (see (1)(c) above), we use the rate we have in effect for new
allocations to that fixed maturity option. We use this rate even if new
allocations to that option would not be accepted at that time. This rate will
not be less than 3%. If we do not have a rate to maturity in effect for a fixed
maturity option to which the "current rate to maturity" in (1)(c) above would
apply, we will use the rate at the next closest maturity date. If we are no
longer offering new fixed maturity options, the "current rate to maturity" will
be determined in accordance with our procedures then in effect. We reserve the
right to add up to 0.50% to the current rate in (1)(c) above for purposes of
calculating the market value adjustment only.
INVESTMENTS UNDER THE FIXED MATURITY OPTIONS
Amounts allocated to the fixed maturity options are held in a "non-unitized"
separate account we have established under the New York Insurance Law. This
separate account provides an additional measure of assurance that we will make
full payment of amounts due under the fixed maturity options. Under New York
Insurance Law, the portion of the separate account's assets equal to the
reserves and other contract liabilities relating to the contracts are not
chargeable with liabilities from any other business we may conduct. We own the
assets of the separate account, as well as any favorable investment performance
on those assets. You do not participate in the performance of the assets held
in this separate account. We may, subject to state law that applies, transfer
all assets allocated to the separate account to our general account. We
guarantee all benefits relating to your value in the fixed maturity options,
regardless of whether assets supporting fixed maturity options are held in a
separate account or our general account.
We have no specific formula for establishing the rates to maturity for the
fixed maturity options. We expect the rates to be influenced by, but not
necessarily correspond to, among other things, the yields that we can expect to
realize on the separate account's investments from time to time. Our current
plans are to invest in fixed-income obligations, including corporate bonds,
mortgage-backed and asset-backed securities and government and agency issues
having durations in the aggregate consistent with those of the fixed maturity
options.
Although the above generally describes our plans for investing the assets
supporting our obligations under the fixed maturity options under the
contracts, we are not obligated to invest those assets according to any
particular plan except as we may be required to by state insurance laws. We
will not determine the rates to maturity we establish by the performance of the
nonunitized separate account.
ABOUT THE GENERAL ACCOUNT
This contract is offered to customers through various financial institutions,
brokerage firms and their affiliate insurance agencies. No financial
institution, brokerage firm or insurance agency has any liability with respect
to a contract's account value or any guaranteed benefits with which the
contract was issued. AXA Equitable is solely responsible to the contract owner
for the contract's account value and such guaranteed benefits. The general
obligations and any guaranteed benefits under the contract are supported by AXA
Equitable's general account and are subject to AXA Equitable's claims paying
ability. An owner should look to the financial strength of AXA Equitable for
its claims paying ability. Assets in the general account are not segregated for
the exclusive benefit of any particular contract or obligation. General account
assets are also available to the insurer's general creditors and the conduct of
its routine business activities, such as the payment of salaries, rent and
other ordinary business expenses. For more information about AXA Equitable's
financial strength, you may review its financial statements and/or check its
current rating with one or more of the independent sources that rate insurance
companies for their financial strength and stability. Such
MORE INFORMATION 67
ratings are subject to change and have no bearing on the performance of the
variable investment options. You may also speak with your financial
representative.
The general account is subject to regulation and supervision by the Insurance
Department of the State of New York and to the insurance laws and regulations
of all jurisdictions where we are authorized to do business. Interests under
the contracts in the general account have not been registered and are not
required to be registered under the Securities Act of 1933 because of
exemptions and exclusionary provisions that apply. The general account is not
required to register as an investment company under the Investment Company Act
of 1940 and it is not registered as an investment company under the Investment
Company Act of 1940. The contract is a "covered security" under the federal
securities laws.
We have been advised that the staff of the SEC has not reviewed the portions of
this prospectus that relate to the general account. The disclosure with regard
to the general account, however, may be subject to certain provisions of the
federal securities laws relating to the accuracy and completeness of statements
made in prospectuses.
ABOUT OTHER METHODS OF PAYMENT
AUTOMATIC INVESTMENT PROGRAM -- FOR CERTAIN SEP AND KEOGH PLAN CONTRACTS ONLY
You may use our automatic investment program, or "AIP," to have a specified
amount automatically deducted from a bank checking or savings account, money
market checking or savings account, or credit union checking or savings account
and contributed as an additional contribution into your contracts on a monthly
basis. AIP is available for single life SEP and Keogh units provided that the
single life is the employer who provided the funds.
AIP additional contributions may be allocated to any of the variable investment
options and the guaranteed interest option but not the fixed maturity options.
Our minimum contribution amount requirement is $20. You choose the day of the
month you wish to have your account debited. However, you may not choose a date
later than the 28th day of the month.
You may cancel AIP at any time by notifying our processing office. We are not
responsible for any debits made to your account before the time written notice
of cancellation is received at our processing office.
WIRE TRANSFERS. Employers may also send contributions by wire transfer from a
bank.
DATES AND PRICES AT WHICH CONTRACT EVENTS OCCUR
We describe below the general rules for when, and at what prices, events under
your contract will occur. Other portions of this prospectus describe
circumstances that may cause exceptions. We generally do not repeat those
exceptions below.
BUSINESS DAY
Our "business day" is generally any day the New York Stock Exchange is open for
regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an
earlier close of regular trading). A business day does not include a day on
which we are not open due to emergency conditions determined by the Securities
and Exchange Commission. We may also close early due to such emergency
conditions. Contributions will be applied and any other transaction requests
will be processed when they are received along with all the required
information unless another date applies as indicated below.
.. If your contribution, transfer or any other transaction request containing
all the required information reaches us on any of the following, we will
use the next business day:
-- on a non-business day:
-- after 4:00 p.m. Eastern Time on a business day; or
-- after an early close of regular trading on the NYSE on a business day.
.. When a charge is to be deducted on a contract date anniversary that is a
non-business day, we will deduct the charge on the next business day.
CONTRIBUTIONS, TRANSFERS, WITHDRAWALS AND SURRENDERS
.. Contributions allocated to the variable investment options are invested at
the unit value next determined after the receipt of the contribution.
.. Contributions allocated to a fixed maturity option will receive the rate to
maturity in effect for that fixed maturity option on that business day.
.. Contributions allocated to the guaranteed interest option will receive the
guaranteed interest rate in effect on that business day.
.. If a fixed maturity option is scheduled to mature on June 15th and
June 15th is a non-business day, that fixed maturity option will mature on
the prior business day.
.. Transfers to or from variable investment options will be made at the unit
value next determined after the receipt of the transfer request.
.. Transfers to the guaranteed interest option will receive the guaranteed
interest rate in effect on that business day.
.. Transfers to a fixed maturity option will receive the rate to maturity in
effect for that fixed maturity option on that business day.
.. Transfers out of a fixed maturity option will be at the market adjusted
amount on that business day.
.. For the fixed-dollar option, the first monthly transfer will occur on the
last business day of the month in which we receive your election form at
our processing office.
.. For the interest sweep, the first monthly transfer will occur on the last
business day of the month following the month that we receive your election
form at our processing office.
.. Quarterly rebalancing will be processed on a calendar year basis.
Semiannual or annual rebalancing will be processed on the first business
day of the month. Rebalancing will not be done retroactively.
.. Requests for withdrawals or surrenders will occur on the business day that
we receive the information that we require.
68 MORE INFORMATION
ABOUT YOUR VOTING RIGHTS
As the owner of the shares of the Trusts we have the right to vote on certain
matters involving the portfolios, such as:
.. the election of trustees;
.. the formal approval of independent auditors selected for each Trust; or
.. any other matters described in each prospectus for the Trusts or requiring
a shareholders' vote under the Investment Company Act of 1940.
We will give contract owners the opportunity to instruct us how to vote the
number of shares attributable to their contracts if a shareholder vote is
taken. If we do not receive instructions in time from all contract owners, we
will vote the shares of a portfolio for which no instructions have been
received in the same proportion as we vote shares of that portfolio for which
we have received instructions. We will also vote any shares that we are
entitled to vote directly because of amounts we have in a portfolio in the same
proportions that contract owners vote. One effect of proportional voting is
that a small number of contract owners may determine the outcome of a vote.
The Trusts sell their shares to AXA Equitable separate accounts in connection
with AXA Equitable's variable annuity and/or life insurance products, and to
separate accounts of insurance companies, both affiliated and unaffiliated with
AXA Equitable. AXA Premier VIP Trust and EQ Advisors Trust also sell their
shares to the trustee of a qualified plan for AXA Equitable. We currently do
not foresee any disadvantages to our contract owners arising out of these
arrangements. However, the Board of Trustees or Directors of each Trust intend
to monitor events to identify any material irreconcilable conflicts that may
arise and to determine what action, if any, should be taken in response. If we
believe that a Board's response insufficiently protects our contract owners, we
will see to it that appropriate action is taken to do so.
SEPARATE ACCOUNT A VOTING RIGHTS
If actions relating to Separate Account A require contract owner approval,
contract owners will be entitled to one vote for each unit they have in the
variable investment options. Each contract owner who has elected a variable
annuity payout option may cast the number of votes equal to the dollar amount
of reserves we are holding for that annuity in a variable investment option
divided by the annuity unit value for that option. We will cast votes
attributable to any amounts we have in the variable investment options in the
same proportion as votes cast by contract owners.
CHANGES IN APPLICABLE LAW
The voting rights we describe in this prospectus are created under applicable
federal securities laws. To the extent that those laws or the regulations
published under those laws eliminate the necessity to submit matters for
approval by persons having voting rights in separate accounts of insurance
companies, we reserve the right to proceed in accordance with those laws or
regulations.
STATUTORY COMPLIANCE
We have the right to change your contract without the consent of any other
person in order to comply with any laws and regulations that apply, including
but not limited to changes in the Internal Revenue Code, in Treasury
Regulations or in published rulings of the Internal Revenue Service and in
Department of Labor regulations.
Any change in your contract must be in writing and made by an authorized
officer of AXA Equitable. We will provide notice of any contract change.
The benefits under your contract will not be less than the minimum benefits
required by any state law that applies.
ABOUT LEGAL PROCEEDINGS
AXA Equitable and its affiliates are parties to various legal proceedings. In
our view, none of these proceedings would be considered material with respect
to a contract owner's interest in Separate Account A, nor would any of these
proceedings be likely to have a material adverse effect upon Separate Account
A, our ability to meet our obligations under the contracts, or the distribution
of the contracts.
FINANCIAL STATEMENTS
The financial statements of Separate Account A, as well as the consolidated
financial statements of AXA Equitable, are in the SAI. The financial statements
of AXA Equitable have relevance to the contracts only to the extent that they
bear upon the ability of AXA Equitable to meet its obligations under the
contracts. The SAI is available free of charge. You may request one by writing
our processing office or calling (800) 628-6673.
TRANSFERS OF OWNERSHIP, COLLATERAL ASSIGNMENTS, LOANS, AND BORROWING
Generally, the owner may not assign a contract for any purpose. However, a
trustee owner of a Trusteed contract can transfer ownership to the annuitant.
We will not be bound by this assignment for transfer of ownership unless it is
in writing and we have received it at our processing office. In some cases, an
assignment or change of ownership may have adverse tax consequences. See "Tax
information" earlier in this prospectus.
You cannot assign a contract as security for a loan or other obligation. Loans
from account value, however, are permitted under TSA (but not University TSA),
governmental employer EDC (subject to state availability) and Corporate
Trusteed contracts only, unless restricted by the employer.
FUNDING CHANGES
The employer or trustee can change the funding vehicle for an EDC or Trusteed
contract. You can change the funding vehicle for a TSA, SEP or SIMPLE IRA
contract.
DISTRIBUTION OF THE CONTRACTS
The contracts are distributed by both AXA Advisors, LLC ("AXA Advisors") and
AXA Distributors, LLC ("AXA Distributors") (together, the "Distributors"). The
Distributors serve as principal underwriters of Separate Account A. The
offering of the contracts is intended to be continuous.
AXA Advisors is an affiliate of AXA Equitable, and AXA Distributors is an
indirect wholly owned subsidiary of AXA Equitable. The
MORE INFORMATION 69
Distributors are under the common control of AXA Financial, Inc. Their
principal business address is 1290 Avenue of the Americas, New York, NY 10104.
The Distributors are registered with the SEC as broker-dealers and are members
of the Financial Industry Regulatory Authority, Inc. ("FINRA"). Both
broker-dealers also act as distributors for other AXA Equitable life and
annuity products.
The contracts are sold by financial professionals of AXA Advisors and its
affiliates. The contracts are also sold by financial professionals of
unaffiliated broker-dealers that have entered into selling agreements with the
Distributors ("Selling broker-dealers").
AXA Equitable pays compensation to both Distributors based on contracts sold.
AXA Equitable may also make additional payments to the Distributors, and the
Distributors may, in turn, make additional payments to certain Selling
broker-dealers. All payments will be in compliance with all applicable FINRA
rules and other laws and regulations.
Although AXA Equitable takes into account all of its distribution and other
costs in establishing the level of fees and charges under its contracts, none
of the compensation paid to the Distributors or the Selling broker-dealers
discussed in this section of the prospectus are imposed as separate fees or
charges under your contract. AXA Equitable, however, intends to recoup amounts
it pays for distribution and other services through the fees and charges of the
contract and payments it receives for providing administrative, distribution
and other services to the portfolios. For information about the fees and
charges under the contract, see "Fee table" and "Charges and expenses" earlier
in this prospectus.
AXA ADVISORS COMPENSATION. AXA Equitable pays compensation to AXA Advisors
based on contributions made on the contracts sold through AXA Advisors
("contribution-based compensation"). The contribution-based compensation will
generally not exceed 16.0% of total contributions. AXA Advisors, in turn, may
pay a portion of the contribution-based compensation received from AXA
Equitable to the AXA Advisors financial professional and/or the Selling
broker-dealer making the sale. In some instances, a financial professional or a
Selling broker-dealer may elect to receive reduced contribution-based
compensation on a contract in combination with ongoing annual compensation of
up to 0.70% of the account value of the contract sold ("asset-based
compensation"). Total compensation paid to a financial professional or a
Selling broker-dealer electing to receive both contribution-based and
asset-based compensation could, over time, exceed the total compensation that
would otherwise be paid on the basis of contributions alone. The compensation
paid by AXA Advisors varies among financial professionals and among Selling
broker-dealers. AXA Advisors also pays a portion of the compensation it
receives to its managerial personnel. When a contract is sold by a Selling
broker-dealer, the Selling broker-dealer, not AXA Advisors, determines the
amount and type of compensation paid to the Selling broker-dealer's financial
professional for the sale of the contract. Therefore, you should contact your
financial professional for information about the compensation he or she
receives and any related incentives, as described below.
AXA Advisors also pays its financial professionals and managerial personnel
other types of compensation including service fees, expense allowance payments
and health and retirement benefits. AXA Advisors also pays its financial
professionals, managerial personnel and Selling broker-dealers sales bonuses
(based on selling certain products during specified periods) and persistency
bonuses. AXA Advisors may offer sales incentive programs to financial
professionals and Selling broker-dealers who meet specified production levels
for the sales of both AXA Equitable contracts and contracts offered by other
companies. These incentives provide non-cash compensation such as stock options
awards and/or stock appreciation rights, expense-paid trips, expense-paid
education seminars and merchandise.
DIFFERENTIAL COMPENSATION. In an effort to promote the sale of AXA Equitable
products, AXA Advisors may pay its financial professionals and managerial
personnel a greater percentage of contribution-based compensation and/or
asset-based compensation for the sale of an AXA Equitable contract than it pays
for the sale of a contract or other financial product issued by a company other
than AXA Equitable. This practice is known as providing "differential
compensation." Differential compensation may involve other forms of
compensation to AXA Advisors personnel. Certain components of the compensation
paid to managerial personnel are based on whether the sales involve AXA
Equitable contracts. Managers earn higher compensation (and credits toward
awards and bonuses) if the financial professionals they manage sell a higher
percentage of AXA Equitable contracts than products issued by other companies.
Other forms of compensation provided to its financial professionals include
health and retirement benefits, expense reimbursements, marketing allowances
and contribution-based payments, known as "overrides." For tax reasons, AXA
Advisors financial professionals qualify for health and retirement benefits
based solely on their sales of AXA Equitable contracts and products sponsored
by affiliates.
The fact that AXA Advisors financial professionals receive differential
compensation and additional payments may provide an incentive for those
financial professionals to recommend an AXA Equitable contract over a contract
or other financial product issued by a company not affiliated with AXA
Equitable. However, under applicable rules of FINRA, AXA Advisors financial
professionals may only recommend to you products that they reasonably believe
are suitable for you based on the facts that you have disclosed as to your
other security holdings, financial situation and needs. In making any
recommendation, financial professionals of AXA Advisors may nonetheless face
conflicts of interest because of the differences in compensation from one
product category to another, and because of differences in compensation among
products in the same category. For more information, contact your financial
professional.
AXA DISTRIBUTORS COMPENSATION. AXA Equitable pays contribution-based and
asset-based compensation (together "compensation") to AXA Distributors.
Contribution-based compensation is paid based on AXA Equitable contracts sold
through AXA Distributor's Selling broker-dealers. Asset-based compensation is
paid based on the aggregate account value of contracts sold through certain of
AXA Distributor's Selling broker-dealers. Contribution-based compensation will
generally not exceed 12.0% of the total contributions made under the contracts.
AXA Distributors, in turn, pays the contribution-based compensation it receives
on the sale of a contract to the Selling broker-dealer making the sale. In some
instances, the Selling broker-dealer may elect to receive reduced
contribution-based compensation on the sale of the contract in combination with
annual asset-based compensation of up to 0.35% of the account value of the
contract sold. If a Selling broker-dealer elects to receive
70 MORE INFORMATION
reduced contribution-based compensation on a contract, the contribution-based
compensation which AXA Equitable pays to AXA Distributors will be reduced by
the same amount, and AXA Equitable will pay AXA Distributors asset-based
compensation on the contract equal to the asset-based compensation which AXA
Distributors pays to the Selling broker-dealer. Total compensation paid to a
Selling broker-dealer electing to receive both contribution-based and
asset-based compensation could over time exceed the total compensation that
would otherwise be paid on the basis of contributions alone. The
contribution-based and asset-based compensation paid by AXA Distributors varies
among Selling broker-dealers.
The Selling broker-dealer, not AXA Distributors, determines the amount and type
of compensation paid to the Selling broker-dealer's financial professional for
the sale of the contract. Therefore, you should contact your financial
professional for information about the compensation he or she receives and any
related incentives, such as differential compensation paid for various products.
AXA Equitable also pays AXA Distributors compensation to cover its operating
expenses and marketing services under the terms of AXA Equitable's distribution
agreements with AXA Distributors.
ADDITIONAL PAYMENTS BY AXA DISTRIBUTORS TO SELLING BROKER-DEALERS. AXA
Distributors may pay, out of its assets, certain Selling broker-dealers and
other financial intermediaries additional compensation in recognition of
services provided or expenses incurred. AXA Distributors may also pay certain
Selling broker-dealers or other financial intermediaries additional
compensation for enhanced marketing opportunities and other services (commonly
referred to as "marketing allowances"). Services for which such payments are
made may include, but are not limited to, the preferred placement of AXA
Equitable products on a company and/or product list; sales personnel training;
product training; business reporting; technological support; due diligence and
related costs; advertising, marketing and related services; conference; and/or
other support services, including some that may benefit the contract owner.
Payments may be based on the aggregate account value attributable to contracts
sold through a Selling broker-dealer or such payments may be a fixed amount.
AXA Distributors may also make fixed payments to Selling broker-dealers, for
example in connection with the initiation of a new relationship or the
introduction of a new product.
Additionally, as an incentive for the financial professionals of Selling
broker-dealers to promote the sale of AXA Equitable products, AXA Distributors
may increase the sales compensation paid to the Selling broker-dealer for a
period of time (commonly referred to as "compensation enhancements").
These additional payments may serve as an incentive for Selling broker-dealers
to promote the sale of AXA Equitable contracts over contracts and other
products issued by other companies. Not all Selling broker-dealers receive
additional payments, and the payments vary among Selling broker-dealers. The
list below includes the names of Selling broker-dealers that we are aware (as
of December 31, 2011) received additional payments. These additional payments
ranged from $81 to $4,973,724. AXA Equitable and its affiliates may also
have other business relationships with Selling broker-dealers, which may
provide an incentive for the Selling broker-dealers to promote the sale of AXA
Equitable contracts over contracts and other products issued by other
companies. The list below includes any such Selling broker-dealer. For more
information, ask your financial professional.
1st Global Capital Corporation
Advantage Capital Corporation
A.G. Edwards
American Portfolios Financial Services
Ameriprise Financial Services, Inc.
Associated Securities Corp.
Bank of America
BBVA Compass Investment Solutions, Inc.
CCO Investment Services Corp.
Centaurus Financial, Inc.
Commonwealth Financial Network
CUSO Financial Services, L.P.
Essex National Securities Inc.
Financial Network Investment Corporation
First Allied Securities
First Citizens Investor Services, Inc.
First Tennessee Brokerage, Inc.
FSC Securities Corporation
Geneos Wealth Management, Inc.
H.D. Vest Investment Securities, Inc.
Investment Centers of America/First Dakota Inc.
IFC Holdings Inc. DBA Invest Financial Corporation
Investment Professionals, Inc.
Investors Capital Corporation
J.P. Turner & Company, LLC
James T. Borello & Co.
Janney Montgomery Scott, LLC
Key Investment Services, LLC
Lincoln Financial Advisors Corporation
Lincoln Financial Securities Corporation
LPL Financial Corporation
M&T Securities, Inc.
Merrill Lynch Life Agency Inc.
Morgan Keegan & Co., Inc.
Morgan Stanley Smith Barney - Morgan Stanley & Co., Incorporated
Multi-Financial Securities Corporation
National Planning Corporation
Next Financial Group, Inc.
NFP Securities, Inc.
Plan Member Financial Corporation
PNC Investments
Prime Capital Services
PrimeVest Financial Services, Inc.
Raymond James & Associates Inc
Raymond James Financial Services
RBC Capital Markets Corp.
Robert W Baird & Co.
Royal Alliance Associates Inc.
Sage Point Financial, Inc
Securities America, Inc.
SII Investments, Inc.
Sorrento Pacific Financial, LLC
Stifel, Nicolaus & Co.
Summit Brokerage Services, Inc
MORE INFORMATION 71
Termed/Mutual Service Corporation
Transamerica Financial Advisors, Inc.
U.S. Bancorp Investments, Inc.
UBS Financial Services, Inc.
UVEST Financial Services Group, Inc.
Waterstone Financial Group, Inc.
Wells Fargo Advisors Financial Network LLC
Wells Fargo Advisors
Wells Fargo Advisors, LLC
Wells Fargo Investments, LLC
72 MORE INFORMATION
9. Incorporation of certain documents by reference
--------------------------------------------------------------------------------
AXA Equitable's Annual Report on Form 10-K for the period ended December 31,
2011 (the "Annual Report") is considered to be part of this prospectus because
it is incorporated by reference.
AXA Equitable files reports and other information with the SEC, as required by
law. You may read and copy this information at the SEC's public reference
facilities at Room 1580, 100 F Street, NE, Washington, DC 20549, or by
accessing the SEC's website at www.sec.gov. The public may obtain information
on the operation of the Public Reference Room by calling the SEC at
1-800-SEC-0330. Under the Securities Act of 1933, AXA Equitable has filed with
the SEC a registration statement relating to the fixed maturity option (the
"Registration Statement"). This prospectus has been filed as part of the
Registration Statement and does not contain all of the information set forth in
the Registration Statement.
After the date of this prospectus and before we terminate the offering of the
securities under the Registration Statement, all documents or reports we file
with the SEC under the Securities Exchange Act of 1934 ("Exchange Act"), will
be considered to become part of this prospectus because they are incorporated
by reference.
Any statement contained in a document that is or becomes part of this
prospectus, will be considered changed or replaced for purposes of this
prospectus if a statement contained in this prospectus changes or is replaced.
Any statement that is considered to be a part of this prospectus because of its
incorporation will be considered changed or replaced for the purpose of this
prospectus if a statement contained in any other subsequently filed document
that is considered to be part of this prospectus changes or replaces that
statement. After that, only the statement that is changed or replaced will be
considered to be part of this prospectus.
We file the Registration Statement and our Exchange Act documents and reports,
including our Annual Report on Form 10-K and Quarterly Reports on Form 10-Q,
electronically according to EDGAR under CIK No. 0000727920. The SEC maintains a
website that contains reports, proxy and information statements, and other
information regarding registrants that file electronically with the SEC. The
address of the site is www.sec.gov.
Upon written or oral request, we will provide, free of charge, to each person
to whom this prospectus is delivered, a copy of any or all of the documents
considered to be part of this prospectus because they are incorporated herein.
In accordance with SEC rules, we will provide copies of any exhibits
specifically incorporated by reference into the text of the Exchange Act
reports (but not any other exhibits). Requests for documents should be directed
to AXA Equitable Life Insurance Company, 1290 Avenue of the Americas, New York,
New York 10104. Attention: Corporate Secretary (telephone: (212) 554-1234). You
can access our website at www.axa-equitable.com.
INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE 73
Appendix I: Condensed financial information
--------------------------------------------------------------------------------
The following tables show the accumulation unit values and the number of
outstanding units for each variable investment option under each contract
series at the last business day of the periods shown. The unit values and
number of units outstanding are for contracts offered under Separate Account A
with the same daily asset charge. The information presented is shown for the
past ten years, or from the first year the particular contracts were offered,
if less than ten years ago.
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
ALL ASSET ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- $104.46 $118.50 $112.83
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- 15 68 133
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $109.15 $120.39 $128.35 $149.30 $156.38 $ 93.81 $117.80 $131.43 $119.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 8 50 122 364 741 1,158 1,647 1,916 2,022
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $102.15 $106.86 $108.01 $113.35 $118.31 $103.87 $112.55 $119.11 $119.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 6 36 59 91 231 309 378 424 441
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $104.14 $110.71 $112.78 $121.01 $125.94 $100.11 $113.02 $121.62 $119.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 5 44 112 222 406 540 685 753 769
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value $ 42.91 $ 50.77 $ 55.12 $ 57.47 $ 63.00 $ 66.55 $ 49.96 $ 58.09 $ 63.45 $ 61.54
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 23,382 21,629 20,412 19,656 18,359 17,845 17,357 17,262 16,700 15,660
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $107.96 $118.97 $125.20 $141.45 $148.46 $ 99.92 $120.23 $132.32 $124.08
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 18 185 491 1,337 2,455 3,252 3,922 4,210 4,268
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $119.72 $108.41
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 3 10
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $115.33 $109.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 3 12
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $123.77 $109.23
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 1 4
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER INTERNATIONAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $111.50 $ 92.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 3 18
------------------------------------------------------------------------------------------------------------------------
I-1 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 100 AND 200 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 99.61 $138.85 $156.54 $172.65 $186.13 $214.81 $117.58 $157.78 $207.94 $204.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,955 1,959 1,885 1,791 1,655 1,500 1,411 1,367 1,291 1,180
------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL CAP VALUE CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.22 $ 97.55 $ 64.09 $ 81.08 $ 99.41 $ 88.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 8 50 93 113 120 121
------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $141.48 $183.13 $199.77 $202.92 $242.07 $241.63 $151.23 $194.39 $215.34 $205.86
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,282 1,316 1,355 1,330 1,272 1,248 1,236 1,328 1,394 1,422
------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS EQUITY INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $106.97 $112.04 $128.19 $131.14 $ 87.59 $ 96.39 $110.04 $108.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 33 232 292 333 358 386 381 367
------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY RESPONSIBLE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.93 $ 79.44 $ 81.19 $ 87.10 $ 90.43 $100.04 $ 54.07 $ 69.81 $ 77.50 $ 76.67
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 57 89 118 143 167 196 213 240 247 248
------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN RESEARCH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.17 $104.00 $113.80 $119.08 $131.65 $132.02 $ 78.59 $101.93 $116.45 $119.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,211 1,179 1,112 1,015 923 1,410 1,258 1,168 1,072 963
------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $197.84 $292.96 $330.99 $341.80 $374.77 $384.25 $213.98 $271.80 $311.66 $310.05
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 11,899 11,092 10,291 9,393 8,175 6,992 6,150 5,705 5,168 4,630
------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $107.03 $109.16 $112.11 $113.06 $116.08 $118.07 $106.08 $107.47 $112.15 $115.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 207 316 405 574 643 748 667 798 771 721
------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 96.94 $ 58.14 $ 76.10 $ 83.91 $ 78.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 37 123 191 215 197
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $191.65 $242.29 $264.16 $272.79 $310.53 $322.33 $199.82 $248.75 $281.41 $282.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 3,648 3,539 3,393 3,219 2,920 2,757 2,594 2,527 2,394 2,246
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 92.40 $119.55 $130.34 $142.37 $153.56 $172.77 $101.77 $128.33 $145.93 $135.06
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 337 779 948 1,217 1,548 1,770 2,024 2,138 1,998 1,844
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $104.29 $105.01 $ 70.65 $ 90.98 $ 99.91 $ 98.65
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 90 570 600 614 565 527
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 95.16 $ 59.25 $ 75.10 $ 81.79 $ 77.11
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 176 330 389 418 419
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-2
SERIES 100 AND 200 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND ACQUISITIONS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.04 $116.29 $118.65 $100.88 $116.08 $125.54 $125.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 15 39 65 71 75 93 100
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $113.23 $116.54 $136.64 $147.33 $100.79 $140.66 $184.08 $175.27
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 37 251 362 647 842 1,109 1,363 1,484
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 97.50 $ 99.48 $107.28 $112.70 $113.38 $118.92 $122.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 4 46 131 314 314 355 382
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.74 $ 87.28 $106.51 $139.53 $188.68 $264.35 $111.23 $164.68 $181.09 $156.66
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 895 949 1,084 1,420 1,693 1,843 1,758 1,934 1,848 1,671
------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE GOVERNMENT BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $154.25 $155.83 $157.11 $157.33 $160.48 $169.61 $173.78 $167.97 $173.15 $180.33
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 915 788 674 613 532 504 484 438 402 369
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 67.65 $ 88.51 $ 99.21 $114.65 $134.89 $153.33 $ 83.42 $111.38 $120.02 $ 98.36
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 61 175 316 437 534 576 683 805 838 817
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 82.20 $109.83 $128.38 $146.39 $178.84 $197.62 $ 96.32 $121.08 $126.00 $109.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 5,013 4,603 4,372 4,333 4,232 4,096 3,827 3,659 3,352 3,078
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 75.52 $ 95.40 $114.50 $125.21 $155.26 $168.78 $ 94.92 $121.98 $127.65 $105.58
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 928 946 1,010 1,260 1,505 1,600 1,585 1,655 1,622 1,495
------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE OPPORTUNITIES
------------------------------------------------------------------------------------------------------------------------
Unit value $ 96.50 $120.74 $132.08 $135.43 $160.85 $156.76 $ 93.14 $121.58 $134.73 $125.98
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 484 448 414 382 362 351 314 309 306 282
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 66.13 $ 79.62 $ 87.51 $ 92.55 $103.13 $105.70 $ 65.27 $ 81.47 $ 91.78 $ 86.71
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 118 161 140 132 116 107 111 124 129 116
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.74 $ 58.02 $ 62.04 $ 70.34 $ 69.04 $ 77.63 $ 48.81 $ 65.60 $ 75.04 $ 75.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,376 2,212 1,966 1,822 1,671 1,480 1,401 1,420 1,314 1,246
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 93.15 $118.84 $132.05 $142.04 $151.04 $172.29 $104.99 $139.68 $157.73 $149.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,890 2,681 2,410 2,130 1,844 1,655 1,531 1,451 1,338 1,300
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $106.40 $112.16 $104.09 $ 44.46 $ 52.26 $ 59.10 $ 58.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 108 128 147 201 207 448
------------------------------------------------------------------------------------------------------------------------
I-3 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 100 AND 200 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.42 $102.15 $114.33 $118.93 $142.44 $134.27 $ 75.50 $ 89.84 $100.08 $ 94.00
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,981 2,115 2,287 2,451 2,714 9,158 8,082 7,621 6,915 6,275
------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.62 $117.43 $128.22 $ 87.32 $108.13 $121.59 $109.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 25 38 76 149 211 231
------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $115.00 $142.55 $163.42 $ 96.29 $130.37 $147.85 $130.24
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 67 160 188 248 314 328
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 68.70 $ 97.34 $111.43 $116.94 $128.68 $137.14 $ 68.62 $ 92.25 $114.44 $110.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 738 1,109 1,384 1,577 1,735 1,869 2,031 2,200 2,138 2,037
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 94.29 $123.98 $144.14 $158.32 $175.70 $170.56 $101.70 $136.30 $164.68 $147.16
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,835 1,967 2,096 2,279 2,273 2,189 2,009 2,681 2,473 2,260
------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET
------------------------------------------------------------------------------------------------------------------------
Unit value $ 34.00 $ 33.81 $ 33.69 $ 34.19 $ 35.33 $ 36.61 $ 36.99 $ 36.46 $ 36.15 $ 35.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,816 1,322 1,193 1,383 2,018 2,683 2,421 1,591 1,290 1,122
------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $104.66 $108.84 $115.92 $138.16 $ 91.48 $117.09 $125.01 $126.89
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 17 23 87 155 200 224 203
------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $123.74 $133.39 $161.09 $ 83.71 $129.73 $169.33 $154.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 32 93 226 285 478 688 807
------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.10 $107.40 $ 65.59 $ 80.97 $ 89.42 $ 84.29
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 32 228 241 265 252 231
------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.94 $115.70 $ 67.64 $ 92.50 $105.12 $ 94.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 14 82 114 168 240 346
------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 99.35 $ 98.40 $108.22 $102.45 $109.17 $108.61 $106.95
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 82 167 270 619 803 776 662
------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $157.39 $161.18 $165.40 $166.86 $171.37 $177.18 $163.75 $171.70 $180.35 $180.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 950 827 737 726 670 670 587 692 642 567
------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 81.53 $117.33 $136.22 $140.12 $162.73 $157.60 $102.42 $127.45 $158.20 $149.85
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 72 260 446 537 672 766 808 921 897 854
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-4
SERIES 100 AND 200 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
---------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
----------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
---------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH STOCK
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- $111.22 $114.11 $108.07 $114.32 $65.18 $ 91.73 $105.33 $101.90
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 6 36 43 530 571 733 853 915
---------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL EQUITY
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.58 $108.35 $63.26 $ 81.16 $ 86.47 $ 78.23
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 30 188 210 250 249 247
---------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- $109.24 $117.48 $132.31 $132.06 $78.13 $102.09 $113.88 $109.19
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 41 94 127 111 120 121 109
---------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $104.29 $119.26 $114.71 $71.36 $ 90.40 $102.76 $ 99.37
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 47 110 144 151 161 166 175
---------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA GROWTH
---------------------------------------------------------------------------------------------------------------------
Unit value $56.98 $77.69 $ 82.05 $ 84.15 $ 87.90 $ 96.54 $68.96 $ 95.45 $110.46 $102.58
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 55 125 206 204 185 218 221 353 470 665
---------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP CONTRAFUND(R) PORTFOLIO
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $117.57 $112.76
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 75 327
---------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID CAP VALUE FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.03
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 20
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I.GLOBAL REAL ESTATE FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $109.21 $100.50
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 15 60
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 94.99
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. INTERNATIONAL GROWTH FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.80
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 39
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP CORE EQUITY FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $114.65 $105.76
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 9 36
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP EQUITY FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $124.31 $121.44
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 2 18
---------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $128.55 $115.31
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 13 78
---------------------------------------------------------------------------------------------------------------------
I-5 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 100 AND 200 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $106.22 $110.31
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 26 156
------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 89.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 45
------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 79.10
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 19
------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT EMERGING MARKETS EQUITY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $113.40 $ 91.70
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 88 285
------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL VALUE PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $111.16 $107.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 28 157
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH STOCK SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $118.90 $117.74
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 2 10
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $114.87 $110.60
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 6 11
------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $119.04 $118.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 9 48
------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $110.79 $116.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 11 106
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.48 $ 64.75 $ 72.04 $ 77.39 $ 80.76 $ 89.29 $ 47.27 $ 64.44 $ 75.22 $ 69.95
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 13,832 12,726 11,587 10,645 9,157 7,790 6,924 6,779 6,357 5,698
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $106.73 $109.24 $111.97 $112.40 $115.08 $120.64 $121.96 $130.33 $136.56 $142.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 264 311 348 375 370 371 378 415 480 487
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER INTERNATIONAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 78.07 $103.47 $120.36 $137.09 $169.50 $188.01 $ 97.87 $125.45 $132.38 $107.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 82 150 268 321 430 461 438 430 393 354
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP CORE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 76.43 $ 96.62 $104.55 $110.09 $123.37 $127.80 $ 76.23 $ 99.66 $109.67 $100.25
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 91 122 129 128 120 130 120 112 102 95
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-6
SERIES 100 AND 200 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING AT YEAR END FOR EACH VARIABLE
INVESTMENT OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR
AFTER DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 79.08 $102.28 $115.47 $122.01 $143.64 $146.86 $ 90.63 $109.85 $122.64 $114.32
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 127 163 203 263 308 335 354 337 314 279
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.00 $ 85.78 $ 94.55 $101.11 $109.36 $120.73 $ 67.20 $ 93.99 $117.67 $106.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 211 417 530 556 547 536 504 503 481 437
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 73.70 $102.24 $116.19 $123.06 $139.29 $137.54 $ 86.89 $123.76 $152.52 $130.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 214 334 425 390 391 368 346 347 344 316
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MULTI-SECTOR BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $123.58 $149.82 $161.02 $164.14 $178.48 $182.06 $137.74 $149.37 $157.53 $163.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 696 769 761 768 737 723 624 580 564 522
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $114.58 $121.52 $132.13 $135.15 $ 77.18 $102.45 $129.03 $107.34
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 3 80 216 308 303 317 309 276
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $112.38 $152.31 $175.98 $181.76 $208.22 $185.20 $113.53 $141.60 $173.94 $156.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 239 434 617 739 794 725 675 668 622 559
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.63 $ 88.08 $ 91.24 $100.16 $106.03 $123.67 $ 64.57 $100.93 $117.21 $110.07
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 53 211 989 901 838 823 789 897 829 750
------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.32 $114.60 $ 78.60 $ 93.30 $101.92 $ 97.73
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 11 60 109 141 154 156
------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $109.27 $115.74 $ 74.21 $ 90.20 $ 99.61 $ 94.44
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 7 61 108 162 190 202
------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.16 $116.71 $ 71.34 $ 88.38 $ 98.29 $ 92.47
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 4 29 72 122 152 171
------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.95 $118.00 $ 68.30 $ 86.09 $ 96.22 $ 89.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 3 23 52 91 108 122
------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL HARD ASSETS FUND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 44
------------------------------------------------------------------------------------------------------------------------
I-7 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
ALL ASSET ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- $104.46 $118.50 $112.83
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- 15 68 133
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $109.15 $120.39 $128.35 $149.30 $156.38 $ 93.81 $117.80 $131.43 $119.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 8 50 122 364 741 1,158 1,647 1,916 2,022
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $102.15 $106.86 $108.01 $113.35 $118.31 $103.87 $112.55 $119.11 $119.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 6 36 59 91 231 309 378 424 441
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $104.14 $110.71 $112.78 $121.01 $125.94 $100.11 $113.02 $121.62 $119.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 5 44 112 222 406 540 685 753 769
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value $149.01 $175.55 $188.77 $195.64 $213.45 $224.33 $167.56 $193.89 $210.76 $203.45
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,689 2,378 2,153 1,902 1,696 1,605 1,472 1,369 1,284 1,177
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $107.96 $118.97 $125.20 $141.45 $148.46 $ 99.92 $120.23 $132.32 $124.08
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 18 185 491 1,337 2,455 3,252 3,922 4,210 4,268
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $119.72 $108.41
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 3 10
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $115.33 $109.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 3 12
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $123.77 $109.23
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 1 4
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER INTERNATIONAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $111.50 $ 92.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 3 18
------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 99.61 $138.85 $156.54 $172.65 $186.13 $214.81 $117.58 $157.78 $207.94 $204.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,955 2,016 1,885 1,791 1,655 1,500 1,411 1,367 1,291 1,180
------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL CAP VALUE CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.22 $ 97.55 $ 64.09 $ 81.08 $ 99.41 $ 88.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 8 50 93 113 120 121
------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $141.48 $183.13 $199.77 $202.92 $242.07 $241.63 $151.23 $194.39 $215.34 $205.86
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,282 1,337 1,355 1,330 1,272 1,248 1,236 1,328 1,394 1,422
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-8
SERIES 300 AND 400 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS EQUITY INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $106.97 $112.04 $128.19 $131.14 $ 87.59 $ 96.39 $110.04 $108.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 33 232 292 333 358 386 381 367
------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY RESPONSIBLE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.93 $ 79.44 $ 81.19 $ 87.10 $ 90.43 $100.04 $ 54.07 $ 69.81 $ 77.50 $ 76.67
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 57 89 118 143 167 196 213 240 247 248
------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN RESEARCH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.17 $104.00 $113.80 $119.08 $131.65 $132.02 $ 78.59 $101.93 $116.45 $119.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,211 1,200 1,112 1,015 923 1,410 1,258 1,168 1,072 963
------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $154.15 $227.99 $257.31 $265.43 $290.56 $297.34 $165.26 $209.74 $240.35 $238.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 4,418 4,024 3,627 3,126 2,645 2,259 1,933 1,725 1,526 1,344
------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $107.03 $109.16 $112.11 $113.06 $116.08 $118.07 $106.08 $107.47 $112.15 $115.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 207 318 405 574 643 748 667 798 771 721
------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 96.94 $ 58.14 $ 76.10 $ 83.91 $ 78.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 37 123 191 215 197
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $191.65 $242.29 $264.16 $272.79 $310.53 $322.33 $199.82 $248.75 $281.41 $282.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 3,648 3,658 3,393 3,219 2,920 2,757 2,594 2,527 2,394 2,246
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 92.41 $119.55 $130.34 $142.37 $153.56 $172.77 $101.77 $128.33 $145.93 $135.06
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 337 790 948 1,217 1,548 1,770 2,024 2,138 1,998 1,844
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $104.29 $105.01 $ 70.65 $ 90.98 $ 99.91 $ 98.65
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 90 570 600 614 565 527
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 95.16 $ 59.25 $ 75.10 $ 81.79 $ 77.11
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 176 330 389 418 419
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND ACQUISITIONS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.04 $116.29 $118.65 $100.88 $116.08 $125.54 $125.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 15 39 65 71 75 93 100
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $113.23 $116.54 $136.64 $147.33 $100.79 $140.66 $184.08 $175.27
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 37 251 362 647 842 1,109 1,363 1,484
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 97.50 $ 99.48 $107.28 $112.70 $113.38 $118.92 $122.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 4 46 131 314 314 355 382
------------------------------------------------------------------------------------------------------------------------
I-9 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.74 $ 87.28 $106.51 $139.53 $188.68 $264.35 $111.23 $164.68 $181.09 $156.66
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 895 971 1,084 1,420 1,693 1,843 1,758 1,934 1,848 1,671
------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE GOVERNMENT BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $154.25 $155.83 $157.11 $157.33 $160.48 $169.61 $173.78 $167.97 $173.15 $180.33
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 915 818 674 613 532 504 484 438 402 369
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 67.65 $ 88.51 $ 99.21 $114.65 $134.89 $153.33 $ 83.42 $111.38 $120.02 $ 98.36
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 61 177 316 437 534 576 683 805 838 817
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 82.20 $109.83 $128.38 $146.39 $178.84 $197.62 $ 96.32 $121.08 $126.00 $109.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 5,013 4,796 4,372 4,333 4,232 4,096 3,827 3,659 3,352 3,078
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 75.52 $ 95.40 $114.50 $125.21 $155.26 $168.78 $ 94.92 $121.98 $127.65 $105.58
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 928 970 1,010 1,260 1,505 1,600 1,585 1,655 1,622 1,495
------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE OPPORTUNITIES
------------------------------------------------------------------------------------------------------------------------
Unit value $ 96.50 $120.74 $132.08 $135.43 $160.85 $156.76 $ 93.14 $121.58 $134.73 $125.98
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 484 454 414 382 362 351 314 309 306 282
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 66.13 $ 79.62 $ 87.51 $ 92.55 $103.13 $105.70 $ 65.27 $ 81.47 $ 91.78 $ 86.71
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 118 162 140 132 116 107 111 124 129 116
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.74 $ 58.02 $ 62.04 $ 70.34 $ 69.04 $ 77.63 $ 48.81 $ 65.60 $ 75.04 $ 75.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,376 2,254 1,966 1,822 1,671 1,480 1,401 1,420 1,314 1,246
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 93.15 $118.84 $132.05 $142.04 $151.04 $172.29 $104.99 $139.68 $157.73 $149.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,890 2,741 2,410 2,130 1,844 1,655 1,531 1,451 1,338 1,300
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $106.40 $112.16 $104.09 $ 44.46 $ 52.26 $ 59.10 $ 58.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 108 128 147 201 207 448
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.42 $102.15 $114.33 $118.93 $142.44 $134.27 $ 75.50 $ 89.84 $100.08 $ 94.00
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,981 2,153 2,287 2,451 2,714 9,158 8,082 7,621 6,915 6,275
------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.62 $117.43 $128.22 $ 87.32 $108.13 $121.59 $109.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 25 38 76 149 211 231
------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $115.00 $142.55 $163.42 $ 96.29 $130.37 $147.85 $130.24
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 67 160 188 248 314 328
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-10
SERIES 300 AND 400 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 68.70 $ 97.34 $111.43 $116.94 $128.68 $137.14 $ 68.62 $ 92.25 $114.44 $110.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 738 1,117 1,384 1,577 1,735 1,869 2,031 2,200 2,138 2,037
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 94.29 $123.98 $144.14 $158.32 $175.70 $170.56 $101.70 $136.30 $164.68 $147.16
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,835 2,002 2,096 2,279 2,273 2,189 2,009 2,681 2,473 2,260
------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET
------------------------------------------------------------------------------------------------------------------------
Unit value $133.83 $133.10 $132.67 $135.29 $139.78 $144.74 $146.16 $144.61 $142.80 $140.87
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 342 231 186 63 56 54 55 35 26 22
------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $104.66 $108.84 $115.92 $138.16 $ 91.48 $117.09 $125.01 $126.89
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 17 23 87 155 200 224 203
------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $123.74 $133.39 $161.09 $ 83.71 $129.73 $169.33 $154.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 32 93 226 285 478 688 807
------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.10 $107.40 $ 65.59 $ 80.97 $ 89.42 $ 84.29
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 32 228 241 265 252 231
------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.94 $115.70 $ 67.64 $ 92.50 $105.12 $ 94.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 14 82 114 168 240 346
------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 99.35 $ 98.40 $108.22 $102.45 $109.17 $108.61 $106.95
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 82 167 270 619 803 776 662
------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $157.39 $161.18 $165.40 $166.86 $171.37 $177.18 $163.75 $171.70 $180.35 $180.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 950 851 737 726 670 670 587 692 642 567
------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 81.53 $117.33 $136.22 $140.12 $162.73 $157.60 $102.42 $127.45 $158.20 $149.85
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 72 261 446 537 672 766 808 921 897 854
------------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH STOCK
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $111.22 $114.11 $108.07 $114.32 $ 65.18 $ 91.73 $105.33 $101.90
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 6 36 43 530 571 733 853 915
------------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.58 $108.35 $ 63.26 $ 81.16 $ 86.47 $ 78.23
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 30 188 210 250 249 247
------------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $109.24 $117.48 $132.31 $132.06 $ 78.13 $102.09 $113.88 $109.19
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 41 92 127 111 120 121 109
------------------------------------------------------------------------------------------------------------------------
I-11 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
-------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
--------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
-------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $104.29 $119.26 $114.71 $71.36 $90.40 $102.76 $ 99.37
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 47 110 144 151 161 166 175
-------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA GROWTH
-------------------------------------------------------------------------------------------------------------------
Unit value $56.98 $77.69 $82.05 $ 84.15 $ 87.90 $ 96.54 $68.96 $95.45 $110.46 $102.58
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 55 127 206 204 185 218 221 353 470 665
-------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP CONTRAFUND(R) PORTFOLIO
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $117.57 $112.76
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 75 327
-------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID CAP VALUE FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.03
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 20
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL ESTATE FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $109.21 $100.50
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 15 60
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 94.99
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. INTERNATIONAL GROWTH FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.80
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 39
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP CORE EQUITY FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $114.65 $105.76
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 9 36
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP EQUITY FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $124.31 $121.44
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 2 18
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $128.55 $115.31
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 13 78
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $106.22 $110.31
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 26 156
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP GROWTH
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 89.68
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 45
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP GROWTH
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 79.10
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 19
-------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-12
SERIES 300 AND 400 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT EMERGING MARKETS EQUITY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $113.40 $ 91.70
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 88 285
------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL VALUE PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $111.16 $107.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 28 157
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH STOCK SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $118.90 $117.74
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 2 10
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $114.87 $110.60
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 6 11
------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $119.04 $118.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 9 48
------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- $110.79 $116.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 11 106
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 84.51 $114.95 $127.42 $136.36 $141.76 $156.14 $ 82.34 $111.78 $130.02 $120.51
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,841 1,636 1,467 1,285 1,113 954 846 839 811 729
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $106.73 $109.24 $111.97 $112.40 $115.08 $120.64 $121.96 $130.33 $136.56 $142.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 264 316 348 375 370 371 378 415 480 487
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER INTERNATIONAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 78.07 $103.47 $120.36 $137.09 $169.50 $188.01 $ 97.87 $125.45 $132.38 $107.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 82 152 268 321 430 461 438 430 393 354
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP CORE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 76.43 $ 96.62 $104.55 $110.09 $123.37 $127.80 $ 76.23 $ 99.66 $109.67 $100.25
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 91 123 129 128 120 130 120 112 102 95
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 79.08 $102.28 $115.47 $122.01 $143.64 $146.86 $ 90.63 $109.85 $122.64 $114.32
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 127 165 203 263 308 335 354 337 314 279
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.00 $ 85.78 $ 94.55 $101.11 $109.36 $120.73 $ 67.20 $ 93.99 $117.67 $106.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 211 421 530 556 547 536 504 503 481 437
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 73.70 $102.24 $116.19 $123.06 $139.29 $137.54 $ 86.89 $123.76 $152.52 $130.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 214 337 425 390 391 368 346 347 344 316
------------------------------------------------------------------------------------------------------------------------
I-13 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS (CONTINUED)
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MULTI-SECTOR BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $123.58 $149.82 $161.02 $164.14 $178.48 $182.06 $137.74 $149.37 $157.53 $163.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 696 798 761 768 737 723 624 580 564 522
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $114.58 $121.52 $132.13 $135.15 $ 77.18 $102.45 $129.03 $107.34
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 3 80 216 308 303 317 309 276
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $112.38 $152.31 $175.98 $181.76 $208.22 $185.20 $113.53 $141.60 $173.94 $156.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 239 445 617 739 794 725 675 668 622 559
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.63 $ 88.08 $ 91.24 $100.16 $106.03 $123.67 $ 64.57 $100.93 $117.21 $110.07
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 53 212 989 901 838 823 789 897 829 750
------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.32 $114.60 $ 78.60 $ 93.30 $101.92 $ 97.73
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 11 60 109 141 154 156
------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $109.27 $115.74 $ 74.21 $ 90.20 $ 99.61 $ 94.44
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 7 61 108 162 190 202
------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.16 $116.71 $ 71.34 $ 88.38 $ 98.29 $ 92.47
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 4 29 72 122 152 171
------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.95 $118.00 $ 68.30 $ 86.09 $ 96.22 $ 89.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 3 23 52 91 108 122
------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL HARD ASSETS FUND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 44
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-14
Appendix II: Market value adjustment example
--------------------------------------------------------------------------------
The example below shows how the market value adjustment would be determined and
how it would be applied to a withdrawal, assuming that $100,000 was allocated
on June 15, 2012 to a fixed maturity option with a maturity date of June 15,
2020 (eight* years later) at a hypothetical rate to maturity of 7.00% (H),
resulting in a maturity value of $171,882 on the maturity date. We further
assume that a withdrawal of $50,000 is made four years later, on June 15,
2016./(a)/
------------------------------------------------------------------------------------------------------------------------
HYPOTHETICAL ASSUMED RATE TO MATURITY/(J)/
ON JUNE 15, 2016
------------------------------------------
5% 9%
------------------------------------------------------------------------------------------------------------------------
AS OF JUNE 15, 2016 BEFORE WITHDRAWAL
------------------------------------------------------------------------------------------------------------------------
(1) market adjusted amount/(b)/ $ 141,389 $ 121,737
------------------------------------------------------------------------------------------------------------------------
(2) fixed maturity amount/(c)/ $ 131,104 $ 131,104
------------------------------------------------------------------------------------------------------------------------
(3) market value adjustment: (1) -- (2) $ 10,285 $ (9,367)
------------------------------------------------------------------------------------------------------------------------
ON JUNE 15, 2016 AFTER $50,000 WITHDRAWAL
------------------------------------------------------------------------------------------------------------------------
(4) portion of market value adjustment associated with the withdrawal:
(3) x [$50,000/(1)] $ 3,637 $ (3,847)
------------------------------------------------------------------------------------------------------------------------
(5) portion of fixed maturity associated with the withdrawal: $50,000 -- (4) $ 46,363 $ 53,847
------------------------------------------------------------------------------------------------------------------------
(6) market adjusted amount (1) -- $50,000 $ 91,389 $ 71,737
------------------------------------------------------------------------------------------------------------------------
(7) fixed maturity amount: (2) -- (5) $ 84,741 $ 77,257
------------------------------------------------------------------------------------------------------------------------
(8) maturity value/(d)/ $111,099 $101,287
------------------------------------------------------------------------------------------------------------------------
You should note that in this example, if a withdrawal is made when rates have
increased from 7.00% to 9.00% (right column), a portion of a negative market
value adjustment is realized. On the other hand, if a withdrawal is made when
rates have decreased from 7.00% to 5.00% (left column), a portion of a positive
market value adjustment is realized.
* In Oregon, seven is the maximum maturity year.
Notes:
(a)Number of days from the withdrawal date to the maturity date = D = 1,461
(b)Market adjusted amount is based on the following calculation:
Maturity value = $171,882 where j is either 5% or 9%
---------------- -------------------
(1+j)/(D/365)/ (1+j)/(1,461/365)/
(c)Fixed maturity amount is based on the following calculation:
Maturity value = $171,882
---------------- ----------------------
(1+h)/(D/365)/ (1+0.07)/(1,461/365)/
(d)Maturity value is based on the following calculation:
Fixed maturity amount x (1+h)/(D/365)/ = ($84,741 or $77,257) x (1+0.07)/(1,461/365)/
II-1 APPENDIX II: MARKET VALUE ADJUSTMENT EXAMPLE
Appendix III: State contract availability and/or variations of certain features
and benefits
--------------------------------------------------------------------------------
STATES WHERE CERTAIN EQUI-VEST(R) EMPLOYER-SPONSORED RETIREMENT PLANS FEATURES
AND/OR BENEFITS ARE NOT AVAILABLE OR VARY:
------------------------------------------------------------------------------
CONTRACT
FEATURES AND TYPE/SERIES/ AVAILABILITY
STATE BENEFITS EFFECTIVE DATE OR VARIATION
------------------------------------------------------------------------------
CALIFORNIA See "Your If you reside in the state of
right to California and you are age 60
cancel within or older at the time the
a certain contract is issued, you may
number of return your variable annuity
days" in contract within 30 days from
"Contract the date that you receive it
features and and receive a refund as
benefits." described below.
If you allocate your entire
initial contribution to the
EQ/Money Market option (and/or
guaranteed interest option),
the amount of your refund will
be equal to your contribution
less interest, unless you make
a transfer, in which case the
amount of your refund will be
equal to your account value on
the date we receive your
request to can-cel at our
processing office. This amount
could be less than your
initial contribution. If you
allocate any portion of your
initial contribution to the
variable investment options
(other than the EQ/Money
Market option) and/or fixed
maturity options, your refund
will be equal to your account
value on the date we receive
your request to cancel at our
process-ing office.
------------------------------------------------------------------------------
CONNECTICUT See The changes The withdrawal charge
"Withdrawal apply to percentage that applies
charge" in contracts depends on the contract year
"Fees and issued on or in which the withdrawal is
charges" under after the made, accord- ing to the
"EQUI-VEST(R) dates following table:
at a glance -- indicated for
key features;" the contract
and in types
"Charges under indicated as
the con-tract" follows:
under "Charges EDC -- June Contract Charge
and expenses" 20, 2003 TSA, Year(s) ------
and Annuitant -------
owned HR-10
contract 1 through 5 6%/(1)/
series 200 -- 6 5
June 14, 2004 7 4
8 3
9 2
10 1
11 and later 0
(1)This percentage may be
reduced at older ages for
certain contract series.
Your financial professional
can provide further details
about the contract series
you own.
SIMPLE IRA The amount of the withdrawal
contract charge we deduct is equal to
series 400 -- 6% of contributions withdrawn
March 3, 2004 that exceed the 10% free
SEP and SARSEP withdrawal amount, that were
contract made in the current and four
series 300 and prior contract years and 5% of
Trusteed contributions with- drawn that
contracts were made in the contract year
series 200 -- immediately preceding the four
June 14, 2004 prior contract years.
------------------------------------------------------------------------------
APPENDIX III: STATE CONTRACT AVAILABILITY
AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS III-1
--------------------------------------------------------------------------------------------------------
CONTRACT
FEATURES AND TYPE/SERIES/
STATE BENEFITS EFFECTIVE DATE AVAILABILITY OR VARIATION
--------------------------------------------------------------------------------------------------------
FLORIDA See "Your Keogh Series If you reside in the state of
right to 200, SEP and Florida and you are age 65 or
cancel within SARSEP IRA older at the time the contract
a certain Contract is issued, you may cancel your
number of Series 300 and variable annuity contract and
days" in SIMPLE IRA return it to us within 21 days
"Contract Series 400. from the date that you receive
features and it. You will receive an
benefits" unconditional refund equal to
the cash surrender value
provided in the annuity
contract, plus any fees or
charges deducted from the
contributions or imposed under
the contract.
If you reside in the state of
Florida and you are age 64 or
younger at the time the
contract is issued, you may
cancel your variable annuity
contract and return it to us
within 14 days from the date
that you receive it. You will
receive an unconditional
refund equal to your
contributions, including any
contract fees or charges.
See If you are age 65 or older at
"Withdrawal the time your contract is
charge" in issued, the applicable
"Charges and withdrawal charge will not
expenses" exceed 10% of the amount
withdrawn. In addition,
no charge will apply after the
end of the 10th contract year
or 10 years after a
con-tribution is made,
whichever is later.
--------------------------------------------------------------------------------------------------------
ILLINOIS Notice to all All contract Illinois law provides that a
Illinois types spouse in a civil union and a
contract owners spouse in a marriage are to be
treated identically. For
purposes of your contract,
when we use the term
"married", we include "parties
to a civil union" and when we
use the word "spouse" we
include "parties to a civil
union". While civil union
spouses are afforded the same
rights as married spouses
under Illinois law,
tax-related advantages such as
spousal continuation are
derived from federal tax law.
Illinois' Civil Union Law does
not and cannot alter federal
law. The federal Defense of
Marriage Act excludes civil
unions and civil union
partners from the meaning of
the word "marriage" or
"spouse" in all federal laws.
Therefore, a civil union
spouse does not qualify for
the same tax advantages
provided to a married spouse
under fed-eral law, including
the tax benefits afforded to
the surviving spouse of an
owner of an annuity contract
or any rights under specified
tax-favored savings or
retirement plans or
arrange-ments.
For SEP and SARSEP IRA Contract Series 300 and SIMPLE IRA
Contract Series 400 issued on or after September 24, 2007:
-----------------------------------------------------------------------------------------
See The change The amount of the withdrawal
"Withdrawal applies to SEP charge we deduct is equal to
charge" in and SARSEP IRA 6% of contributions withdrawn
"Fees and contract that exceed the 10% free
charges" under series 300 and withdrawal amount, that were
"EQUI-VEST(R) to SIMPLE IRA made in the current and four
employer- contract prior contract years and 5% of
sponsored series 400. contributions with- drawn that
retirement were made in the contract year
plans at a immediately preceding the four
glance -- key prior contract years.
features;" and
"Withdrawal
charge for
series 300 and
400 contracts"
under "Charges
and expenses"
--------------------------------------------------------------------------------------------------------
MASSACHUSETTS See The change The disability, terminal
"Disability, applies to illness or confinement to a
terminal SEP, SARSEP nursing home withdrawal charge
ill-ness or IRA series waiver is not available.
confinement to 300, SIMPLE
nurs-ing home" IRA series 400
in "Charges con-tracts
under the issued on or
contracts" after November
under "Charges 27, 2006.
and expenses"
--------------------------------------------------------------------------------------------------------
NEW YORK See "Fixed Series 100 Fixed maturity options are not
maturity contracts available.
options" in
"What are your
invest-ment
options under
the con-tract"
under
"Contract
features and
benefits"
--------------------------------------------------------------------------------------------------------
APPENDIX III: STATE CONTRACT AVAILABILITY
III-2 AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS
-----------------------------------------------------------------------------------
CONTRACT
FEATURES AND TYPE/SERIES/
STATE BENEFITS EFFECTIVE DATE AVAILABILITY OR VARIATION
-----------------------------------------------------------------------------------
NEW YORK (CONT.) See "Selecting In the second to last
an annuity paragraph in this section, the
payout option" second line in the paragraph
in "Your "(1) the amount applied to
annuity payout purchase the annuity;" is
option" un-der deleted in its entirety and
"Accessing replaced with the following:
your money"
(1) The amount applied to
provide the annuity will be:
(a) the account value for any
life annuity form or (b) the
cash value for any period
certain annuity form except
that, if the period certain is
more than five years, the
amount applied will be no less
than 95% of the account value.
-----------------------------------------------------------------------------------
PENNSYLVANIA See "Fixed Series 100, Fixed maturity options are not
maturity 200 and 300 available.
options" in contracts
"What are your
invest-ment
options under
the con-tract"
under
"Contract
features and
benefits"
See "Loans EDC 457 Taking a loan in excess of the
under TSA, Contracts Internal Revenue Code limits
gov-ernmental may result in adverse tax
employer EDC consequences. Please consult
and Corporate your tax adviser before taking
Trusteed a loan that exceeds the
contracts" in Internal Revenue Code limits.
"Accessing
your money"
-----------------------------------------------------------------------------------
TEXAS See "Total EQUI-VEST(R) Total Separate Account A
Annual TSA contracts annual expenses and total
Ex-penses" in series 200 annual expenses of the Trusts
the "Fee issued on or when added together are not
Table" section after August permitted to exceed 2.75%
under "Maximum 1, 2002 (except for the Multimanager
total Separate For TSA Aggressive Equity, AXA
Account A contract Moderate Allocation, EQ/Common
annual owners who are Stock Index and EQ/Money
expenses" for employees of Market options which are not
series 200 public school permitted to exceed 1.75%)
districts and unless the Teachers
open Retire-ment System of Texas
enrollment permits a higher rate.
charter
schools
(grades K-12)
who are
participants
in the TSA
plan, the
providers of
which are
subject to the
403(b)
Certification
Rules of the
Teacher
Retirement
Sys-tem of the
State of
Texas, and who
enroll and
contribute to
the TSA
contracts
through a
salary
reduction
agreement.
See 6% of the amount withdrawn,
"Withdrawal generally declining for the
Charge" in first through 12th contract
"Fees and years;
charges" under
"EQUI-VEST(R)
employer-
spon-sored
retirement
plans at a
glance -- key Contract Charge
features" and year(s) ------
in "Charges -------
under the 1 6.00%
contract" in 2 5.75%
"Charges and 3 5.50%
expenses." 4 5.25%
5 5.00%
6 4.75%
7 4.50%
8 4.25%
9 4.00%
10 3.00%
11 1.00%
12 1.00%
13 and later 0.00%
The total of all withdrawal
charges may not exceed 8% of
all contributions made during
a specified period before the
withdrawal is made.
-----------------------------------------------------------------------------------
APPENDIX III: STATE CONTRACT AVAILABILITY
AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS III-3
---------------------------------------------------------------------------------------
CONTRACT
FEATURES AND TYPE/SERIES/ EFFECTIVE AVAILABILITY
STATE BENEFITS DATE OR VARIATION
---------------------------------------------------------------------------------------
TEXAS (CONT.) See "What are For all new Unavailable variable
your and existing investment options: The
invest-ment TSA contract variable in-vestment options
options under owners that invest in portfolios of
the con-tract" (regardless of unaffiliated trusts are not
in "Contract the contract available. You may allocate
features and issue date) amounts to the variable
benefits". who are investment options that invest
employees of in the AXA Tactical Manager
public school Portfolios.
districts and
open
enrollment
charter
schools
(grades K-12),
who are
par-ticipants
in the TSA
plan, the
providers of
which are
sub-ject to
the 403(b)
Certifi-cation
Rules of the
Teacher
Retirement
System of the
State of
Texas, and who
enroll and
contribute to
the TSA
contracts
through a
salary
reduction
agreement.
See the SAI
for condensed
financial
Information.
---------------------------------------------------------------------------------------
UTAH See The change The amount of the withdrawal
"Withdrawal applies to charge we deduct is equal to
charge" in SIM-PLE IRA 6% of contributions withdrawn
"Fees and contract that exceed the 10% free
charges" under series 400 withdrawal amount, that were
"EQUI-VEST(R) issued on or made in the current and four
employer- after November prior contracts years and 5%
sponsored 27, 2006. of contributions withdrawn
retirement This change that were made in the contract
plans at a applies to SEP year immedi-ately preceding
glance -- key and SARSEP the four prior contract years.
features;" and contract
"Withdrawal series 300
charge for issued on or
series 300 and after August
400 contracts" 25, 2008.
under "Charges
and expenses"
---------------------------------------------------------------------------------------
VERMONT See "Loans Taking a loan in excess of
under TSA, Internal Revenue Code limits
gov-ernmental may result in adverse tax
employer EDC consequences. Please consult
and Corporate your tax adviser before taking
Trusteed a loan that exceeds the
contracts" in In-ternal Revenue Code limits.
"Accessing
your money"
---------------------------------------------------------------------------------------
WASHINGTON The changes
apply to
con-tracts
issued on or
after August
13, 2001
Fixed Maturity All contract Not available
Options types
and series
See Annual All contract This charge is deducted pro
administrative types rata from the variable
charge in and series invest-ment options. If your
"Fees and account value is allocated
charg-es" 100% to the guaranteed
under interest option, the charge
"EQUI-VEST(R) will be waived.
at a glance --
key features"
and in
"Charges under
the con-tract"
under "Charges
and expenses"
See page 5 Trusteed Not available
"Index of key contracts
words and
phrases"
See SIMPLE IRA In the case of terminations or
"Withdrawal contract series surrenders, we will pay you
charge" in 400 the greater of (i) the cash
"Fees and value or (ii) the free
charges" under withdrawal amount plus 94% of
"EQUI-VEST(R) the remaining account value.
at a glance -- For issue ages 60 and older,
key features;" the percentage is 95% of the
and in remaining account value in the
"Charges under 5th contract year and later;
the con-tract" and for is-sue ages under 60,
under "Charges the percentage is 94.5% of the
and expenses" remain-ing account value in
the 6th contract year and
later.
Withdrawal For SIMPLE IRA, the withdrawal
charge waiver charge is waived after five
contract years and the
annuitant is at least 59 1/2.
---------------------------------------------------------------------------------------
APPENDIX III: STATE CONTRACT AVAILABILITY
III-4 AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS
Statement of additional information
--------------------------------------------------------------------------------
TABLE OF CONTENTS
PAGE
Who is AXA Equitable? 2
Calculation of annuity payments 2
Custodian and Independent Registered Public Accounting Firm 2
Distribution of the contracts 2
Calculating unit values 3
Condensed financial information 4
Financial Statements 62
HOW TO OBTAIN AN EQUI-VEST(R) STATEMENT OF ADDITIONAL INFORMATION FOR SEPARATE
ACCOUNT A
Call 1 (800) 628-6673 or send this request form to:
EQUI-VEST(R)
Employer Sponsored Retirement Plans
Processing Office
AXA Equitable
P.O. Box 4956
Syracuse, NY 13221-4956
----------------------------------------------------------------------------------
Please send me an EQUI-VEST(R) Statement of Additional Information
dated May 1, 2012
(Employer Sponsored Retirement Plans)
----------------------------------------------------------------------------------
Name
----------------------------------------------------------------------------------
Address
----------------------------------------------------------------------------------
City State Zip
235407
EQUI-VEST(R) (Series 100-500)
A combination variable and fixed deferred annuity contract
PROSPECTUS DATED MAY 1, 2012
Please read and keep this prospectus for future reference. It contains
important information that you should know before purchasing or taking any
other action under your contract. This prospectus supersedes all prior
prospectuses and supplements. You should read the prospectuses for each Trust
which contain important information about the portfolios.
--------------------------------------------------------------------------------
WHAT IS EQUI-VEST(R)?
EQUI-VEST(R) is a deferred annuity contract issued by AXA EQUITABLE LIFE
INSURANCE COMPANY. It provides for the accumulation of retirement savings and
for income. The contract also offers death benefit protection and a number of
payout options. You invest to accumulate value on a tax-deferred basis in one
or more of our variable investment options, our guaranteed interest option or
in our fixed maturity options ("investment options").
This prospectus is a disclosure document and describes all of the contract's
material features, benefits, rights and obligations, as well as other
information. The description of the contract's material provisions in this
prospectus is current as of the date of this prospectus. If certain material
provisions under the contract are changed after the date of this prospectus in
accordance with the contract, those changes will be described in a supplement
to this prospectus. You should carefully read this prospectus in conjunction
with any applicable supplements. The contract should also be read carefully.
This contract is no longer being sold. This prospectus is used with current
contract owners only. All features and benefits described in this prospectus
may not have been available at the time you purchased your contract. We have
the right to restrict availability of any feature or benefit. We may have the
right to refuse to accept any contribution from you at any time, including
after the purchase of the contract. EFFECTIVE JUNE 18, 2012, FOR CERTAIN
CONTRACT SERIES AND TYPES, WE NO LONGER ACCEPT CONTRIBUTIONS. FOR OTHER
CONTRACT SERIES AND TYPES, INCLUDING CONTRACTS ISSUED IN CERTAIN STATES, WE
CURRENTLY CONTINUE TO ACCEPT SUBSEQUENT CONTRIBUTIONS SUBJECT TO LIMITATIONS.
REFERENCES TO CONTRIBUTIONS IN THIS PROSPECTUS ARE FOR THE BENEFIT OF CONTRACT
OWNERS CURRENTLY ELIGIBLE TO CONTINUE MAKING CONTRIBUTIONS TO THE CONTRACTS.
FOR MORE INFORMATION, SEE "HOW YOU CAN CONTRIBUTE TO YOUR CONTRACT" IN
"CONTRACT FEATURES AND BENEFITS" AND APPENDIX III LATER IN THIS PROSPECTUS.
------------------------------------------------------------------------
VARIABLE INVESTMENT OPTIONS
------------------------------------------------------------------------
FIXED INCOME
------------------------------------------------------------------------
AXA Conservative Allocation/(1)/ EQ/Money Market
AXA Conservative-Plus Allocation/(1)/ EQ/PIMCO Ultra Short Bond
AXA Conservative Growth Strategy EQ/Quality Bond PLUS
AXA Conservative Strategy Invesco V.I. High Yield
EQ/Core Bond Index Ivy Funds VIP High Income
EQ/Franklin Core Balanced Multimanager Core Bond
EQ/Global Bond PLUS Multimanager Multi-Sector Bond
EQ/Intermediate Government Bond/(2)/
------------------------------------------------------------------------
----------------------------------------------------------------------------
VARIABLE INVESTMENT OPTIONS
----------------------------------------------------------------------------
DOMESTIC STOCKS
----------------------------------------------------------------------------
AXA Aggressive Allocation/(1)/ EQ/Mutual Large Cap Equity
AXA Moderate-Plus Allocation/(1)/ EQ/Small Company Index
AXA Moderate Growth Strategy EQ/T. Rowe Price Growth Stock
AXA Tactical Manager 400 EQ/Templeton Global Equity
AXA Tactical Manager 500 EQ/UBS Growth and Income
AXA Tactical Manager 2000 EQ/Van Kampen Comstock
EQ/AllianceBernstein Dynamic Wealth EQ/Wells Fargo Omega Growth
Strategies Fidelity(R) VIP Contrafund(R)
EQ/AllianceBernstein Small Cap Growth Goldman Sachs VIT Mid Cap Value
EQ/AXA Franklin Small Cap Value Core Invesco V.I. Mid Cap Core Equity
EQ/BlackRock Basic Value Equity Invesco V.I. Small Cap Equity
EQ/Boston Advisors Equity Income Ivy Funds VIP Energy
EQ/Calvert Socially Responsible Ivy Funds VIP Mid Cap Growth
EQ/Capital Guardian Research Ivy Funds VIP Small Cap Growth
EQ/Common Stock Index MFS(R) Investors Growth Stock
EQ/Davis New York Venture MFS(R) Investors Trust
EQ/Equity 500 Index MFS(R) Technology
EQ/Equity Growth PLUS MFS(R) Utilities
EQ/Franklin Templeton Allocation Multimanager Aggressive Equity
EQ/GAMCO Mergers and Acquisitions Multimanager Large Cap Core Equity
EQ/GAMCO Small Company Value Multimanager Large Cap Value
EQ/JPMorgan Value Opportunities Multimanager Mid Cap Growth
EQ/Large Cap Core PLUS Multimanager Mid Cap Value
EQ/Large Cap Growth Index Multimanager Small Cap Growth
EQ/Large Cap Growth PLUS Multimanager Small Cap Value
EQ/Large Cap Value Index Multimanager Technology
EQ/Large Cap Value PLUS Target 2015 Allocation
EQ/Lord Abbett Large Cap Core Target 2025 Allocation
EQ/Mid Cap Index Target 2035 Allocation
EQ/Mid Cap Value PLUS Target 2045 Allocation
EQ/Montag & Caldwell Growth Van Eck VIP Global Hard Assets
EQ/Morgan Stanley Mid Cap Growth
----------------------------------------------------------------------------
INTERNATIONAL STOCKS
----------------------------------------------------------------------------
AXA Tactical Manager International Invesco V.I. Global Real Estate
EQ/Global Multi-Sector Equity Invesco V.I. International Growth
EQ/International Core PLUS Lazard Retirement Emerging Markets
EQ/International Equity Index Equity
EQ/International Value PLUS MFS(R) International Value
EQ/MFS International Growth Multimanager International Equity
EQ/Oppenheimer Global
----------------------------------------------------------------------------
BALANCED/HYBRID
----------------------------------------------------------------------------
All Asset Growth-Alt 20/(3)/ AXA Moderate Allocation/(1)/
AXA Balanced Strategy
----------------------------------------------------------------------------
(1)The AXA Allocation portfolios.
(2)This is the variable investment option's new name, effective on or about May
1, 2012. Please see ''Portfolios of the Trusts'' under ''Contract features
and benefits'' later in this prospectus for the variable investment option's
former name.
(3)This is the variable investment option's new name, effective on or about
May 21, 2012, subject to regulatory approval. Please see "Portfolios of the
Trusts" under "Contract features and benefits" later in this prospectus for
the variable investment option's former name.
You may allocate amounts to the variable investment options under your choice
of investment method subject to any restrictions. Each variable investment
option is a subaccount of Separate Account A.
THE SEC HAS NOT APPROVED OR DISAPPROVED THESE SECURITIES OR DETERMINED IF THIS
PROSPECTUS IS ACCURATE OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A
CRIMINAL OFFENSE. THE CONTRACTS ARE NOT INSURED BY THE FDIC OR ANY OTHER
AGENCY. THEY ARE NOT DEPOSITS OR OTHER OBLIGATIONS OF ANY BANK AND ARE NOT BANK
GUARANTEED. THEY ARE SUBJECT TO INVESTMENT RISKS AND POSSIBLE LOSS OF PRINCIPAL.
#235219
EV Series 100-500 (IF)
Each variable investment option, in turn, invests in a corresponding securities
portfolio of AXA Premier VIP Trust or EQ Advisors Trust (the "Trusts"). Your
investment results in a variable investment option will depend on the
investment performance of the related portfolio. You may also allocate amounts
to the guaranteed interest option and the fixed maturity options, which are
discussed later in this prospectus.
TYPES OF CONTRACTS. For existing contract holders we offer different "series"
of contracts for use as (these contracts are not available for new purchasers):
.. A nonqualified annuity ("NQ") for after-tax contributions only.
.. An individual retirement annuity ("IRA"), either traditional IRA or Roth
IRA.
.. A traditional IRA as a conduit to hold rollover distributions ("QP IRA")
from a qualified plan or a Tax-Sheltered Annuity ("TSA"). QP IRA (series
100-400) and Roth Advantage Contracts (series 500).
Registration statements relating to this offering have been filed with the
Securities and Exchange Commission ("SEC"). The statement of additional
information ("SAI") dated May 1, 2012 is a part of one of the registration
statements. The SAI is available free of charge. You may request one by writing
to our processing office at P.O. Box 4956, Syracuse, NY 13221-4956 or calling
(800) 628-6673. The SAI has been incorporated by this reference into this
prospectus. This prospectus and the SAI can also be obtained from the SEC's
website at www.sec.gov. The table of contents for the SAI appears at the back
of this prospectus.
You have previously purchased an EQUI-VEST(R) contract and are receiving this
prospectus as a current contract owner. As a current contract owner, you should
note that the options, features and charges of the contract may have varied
over time and may vary depending on your state. For more information about the
particular options, features and charges applicable to you, please contact your
financial professional and/or refer to your contract and/or see Appendix III.
Contents of this Prospectus
--------------------------------------------------------------------------------
----------
"We,""our" and "us" refer to AXA Equitable.
When we address the reader of this prospectus with words such as "you" and
"your," we mean the person who has the right or responsibility that the
prospectus is discussing at that point. This is usually the contract owner.
Index of key words and phrases 5
Who is AXA Equitable? 7
How to reach us 8
EQUI-VEST(R) at a glance -- key features 10
-------------------------------------------------------------------
FEE TABLE 12
-------------------------------------------------------------------
Examples 13
EQUI-VEST(R) series 100 and 200 contracts -- For IRA contracts 13
EQUI-VEST(R) series 100 and 200 contracts -- For NQ contracts 13
EQUI-VEST(R) series 300 contracts 14
EQUI-VEST(R) series 400 contracts 14
EQUI-VEST(R) series 500 contracts 14
Condensed financial information 14
-------------------------------------------------------------------
1. CONTRACT FEATURES AND BENEFITS 15
-------------------------------------------------------------------
How you can contribute to your contract 15
Owner and annuitant requirements 17
How you can make your contributions 17
What are your investment options under the contract? 17
Portfolios of the Trusts 18
Selecting your investment method 28
Allocating your contributions 29
Your right to cancel within a certain number of days 29
-------------------------------------------------------------------
2. DETERMINING YOUR CONTRACT'S VALUE 30
-------------------------------------------------------------------
Your account value and cash value 30
Your contract's value in the variable investment options 30
Your contract's value in the guaranteed interest option 30
Your contract's value in the fixed maturity options 30
-------------------------------------------------------------------
3.TRANSFERRING YOUR MONEY AMONG INVESTMENT
OPTIONS 31
-------------------------------------------------------------------
Transferring your account value 31
Disruptive transfer activity 31
Automatic transfer options 32
Investment simplifier 32
Rebalancing your account value 33
CONTENTS OF THIS PROSPECTUS 3
----------------------------------------------------------------------
4.ACCESSING YOUR MONEY 34
----------------------------------------------------------------------
Withdrawing your account value 34
How withdrawals are taken from your account value 35
Surrender of your contract to receive its cash value 35
Termination 35
When to expect payments 35
Your annuity payout options 35
----------------------------------------------------------------------
5.CHARGES AND EXPENSES 38
----------------------------------------------------------------------
Charges that AXA Equitable deducts 38
Charges under the contracts 38
Charges that the Trusts deduct 42
Group or sponsored arrangements 42
Other distribution arrangements 43
----------------------------------------------------------------------
6.PAYMENT OF DEATH BENEFIT 44
----------------------------------------------------------------------
Your beneficiary and payment of benefit 44
How death benefit payment is made 44
Beneficiary continuation option for traditional IRA, QP IRA, Roth
IRA and Roth Advantage contracts 45
Beneficiary continuation option for series 400 NQ contracts only 45
----------------------------------------------------------------------
7.TAX INFORMATION 47
----------------------------------------------------------------------
Overview 47
Buying a contract to fund a retirement arrangement 47
Transfers among investment options 47
Taxation of nonqualified annuities 47
Individual retirement arrangements ("IRAs") 49
Traditional individual retirement annuities (traditional IRAs) 49
Roth individual retirement annuities ("Roth IRAs") 54
Federal and state income tax withholding and information
reporting 60
Impact of taxes to AXA Equitable 60
----------------------------------------------------------------------
8.MORE INFORMATION 61
----------------------------------------------------------------------
About our Separate Account A 61
About the Trusts 61
About our fixed maturity options 61
About the general account 62
About other methods of payment 63
Dates and prices at which contract events occur 63
About your voting rights 64
Statutory compliance 64
About legal proceedings 64
Financial statements 64
Transfers of ownership, collateral assignments, loans, and
borrowing 64
Distribution of the contracts 65
----------------------------------------------------------------------
9.INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE 68
----------------------------------------------------------------------
----------------------------------------------------------------
APPENDICES
----------------------------------------------------------------
I -- Condensed financial information I-1
II -- Market value adjustment example II-1
III -- State contract availability and/or variations of
certain features and benefits III-1
----------------------------------------------------------------
STATEMENT OF ADDITIONAL INFORMATION
Table of contents 93
----------------------------------------------------------------
4 CONTENTS OF THIS PROSPECTUS
Index of key words and phrases
--------------------------------------------------------------------------------
This index should help you locate more information on the terms used in this
prospectus.
PAGE
account value 30
annuitant 15
annuity payout options 35
AXA Equitable Access Account 45
beneficiary 44
beneficiary continuation option 45
business day 63
cash value 30
conduit IRA 52
contract date 15
contract date anniversary 15
contract year 15
contributions 15
contributions to Roth IRAs 54
regular contribution 54
rollovers and transfers 55
conversion contributions 55
contributions to traditional IRAs 49
regular contributions 50
rollovers and transfers 51
disruptive transfer activity 31
fixed maturity amount 27
fixed maturity options 27
guaranteed interest option 27
Inherited annuity 45
PAGE
IRA 1, 49
IRS 46
investment options 1
market adjusted amount 27
market timing 31
market value adjustment 27
maturity value 27
NQ 1, 35
Online Account Access 8
partial withdrawals 34
portfolio 1
processing office 8
QP IRAs 1
rate to maturity 27
Required Beginning Date 51
Roth Advantage 54
Roth IRA 54
SAI 2
SEC 2
TOPS 8
traditional IRA 1, 48
Trusts 1, 61
unit 30
unit investment trust 61
variable investment options 17
To make this prospectus easier to read, we sometimes use different words than
in the contract or supplemental materials. This is illustrated below. Although
we do use different words, they have the same meaning in this prospectus as in
the contract or supplemental materials. Your financial professional can provide
further explanation about your contract.
-----------------------------------------------------------------------------
PROSPECTUS CONTRACT OR SUPPLEMENTAL MATERIALS
-----------------------------------------------------------------------------
fixed maturity options Guarantee Periods or Fixed Maturity
Accounts
variable investment options Investment Funds or Investment
Divisions
account value Annuity Account Value
rate to maturity Guaranteed Rates
guaranteed interest option Guaranteed Interest Account
unit Accumulation unit
unit value Accumulation unit value
-----------------------------------------------------------------------------
INDEX OF KEY WORDS AND PHRASES 5
In this prospectus, we use a "series" number when necessary to identify a
particular contract. We discuss five series of contracts. These series are no
longer available for new purchasers. Information in this prospectus on these
series is provided for our existing contract owners only. You can identify the
EQUI-VEST(R) series you have by referring to your quarterly statement, or you
may contact your financial professional, or you may call our toll-free number.
The series designations are as follows:
--------------------------------------------------
.. NQ, traditional IRA, and QP IRA series 100
contracts issued before
January 3, 1994; and
.. Roth IRA contracts converted from
such IRA and QP IRA contracts.
--------------------------------------------------
.. Certain NQ, traditional IRA and series 200
QP IRA contracts issued on or
after August 17, 1995.
.. Roth IRA contracts converted from
such traditional IRA and QP IRA
contracts.
--------------------------------------------------
.. NQ, traditional IRA, QP IRA, and series 300
Roth IRA contracts issued on or
after January 3, 1994 and before
the date series 400 contracts
became available in a state; and
.. Roth IRA contracts converted from
such traditional IRA and QP IRA
contracts.
--------------------------------------------------
.. NQ, traditional IRA, QP IRA, and series 400
Roth IRA contracts issued on or
after July 10, 1995 in states
where approved; and
.. Roth IRA contracts converted from
such traditional IRA and QP IRA
contracts.
--------------------------------------------------
.. Roth Advantage contracts series 500
--------------------------------------------------
6 INDEX OF KEY WORDS AND PHRASES
Who is AXA Equitable?
--------------------------------------------------------------------------------
We are AXA Equitable Life Insurance Company ("AXA Equitable"), a New York stock
life insurance corporation. We have been doing business since 1859. AXA
Equitable is an indirect, wholly-owned subsidiary of AXA Financial, Inc. (the
"parent"), holding company, which is itself an indirect, wholly-owned
subsidiary of AXA SA ("AXA"). AXA is a French holding company for an
international group of insurance and related financial services companies. As
the ultimate sole shareholder of AXA Equitable, and under its other
arrangements with AXA Equitable and AXA Equitable's parent, AXA exercises
significant influence over the operations and capital structure of AXA
Equitable and its parent. AXA holds its interest in AXA Equitable through a
number of other intermediate holding companies, including Oudinot
Participations, AXA America Holdings, Inc. and AXA Equitable Financial
Services, LLC. AXA Equitable is obligated to pay all amounts that are promised
to be paid under the contracts. No company other than AXA Equitable, however,
has any legal responsibility to pay amounts that AXA Equitable owes under the
contracts.
AXA Financial, Inc. and its consolidated subsidiaries managed approximately
$508.0 billion in assets as of December 31, 2011. For more than 150 years AXA
Equitable has been among the largest insurance companies in the United States.
We are licensed to sell life insurance and annuities in all fifty states, the
District of Columbia, Puerto Rico, and the U.S. Virgin Islands. Our home office
is located at 1290 Avenue of the Americas, New York, NY 10104.
WHO IS AXA EQUITABLE? 7
HOW TO REACH US
Please communicate with us at the mailing addresses listed below for the
purposes described. Certain methods of contacting us, such as by telephone or
electronically, may be unavailable or delayed. For example, our facsimile
service may not be available at all times and/or we may be unavailable due to
emergency closing. In addition, the level and type of service available may be
restricted based on criteria established by us. In order to avoid delays in
processing, please send your correspondence and check to the appropriate
location, as follows:
--------------------------------------------------------------------------------
FOR CORRESPONDENCE WITH CHECKS:
FOR NQ AND IRA OWNERS WHO SEND CONTRIBUTIONS INDIVIDUALLY BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R)
Individual Annuity Lockbox
P.O. Box 13459
Newark, NJ 07188-0459
FOR NQ AND IRA OWNERS WHO SEND CONTRIBUTIONS INDIVIDUALLY BY EXPRESS DELIVERY:
AXA Equitable
JPMorganChase
EQUI-VEST(R) Lockbox #13459
4 Chase Metrotech Center (7th Floor)
Brooklyn, NY 11245-0001
Telephone number to be listed on express mail packages Attn: Extraction
Supervisor, (718) 242-0716
FOR NQ AND IRA CONTRIBUTIONS REMITTED BY EMPLOYERS AND SENT BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R)
Unit Annuity Lockbox
P.O. Box 13463
Newark, NJ 07188-0463
FOR NQ AND IRA CONTRIBUTIONS REMITTED BY EMPLOYERS AND SENT BY EXPRESS DELIVERY:
JPMorganChase
EQUI-VEST(R) Lockbox #13463
4 Chase Metrotech Center (7th Floor)
Brooklyn, NY 11245-0001
Telephone number to be listed on express mail packages Attn: Extraction
Supervisor, (718) 242-0716
--------------------------------------------------------------------------------
FOR CORRESPONDENCE WITHOUT CHECKS:
FOR ALL OTHER COMMUNICATIONS (E.G., REQUESTS FOR TRANSFERS, WITHDRAWALS, OR
REQUIRED NOTICES) SENT BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R) Processing Office
P.O. Box 4956
Syracuse, NY 13221-4956
Your correspondence will be picked up at the mailing address noted above and
delivered to our processing office. Your correspondence, however, is not
considered received by us until it is received at our processing office. Where
this prospectus refers to the day when we receive a contribution, request,
election, notice, transfer or any other transaction request from you, we mean
the day on which that item (or the last thing necessary for us to process that
item) arrives in complete and proper form at our processing office or via the
appropriate telephone or fax number if the item is a type we accept by those
means. There are two main exceptions: if the item arrives (1) on a day that is
not a business day or (2) after the close of a business day, then, in each
case, we are deemed to have received that item on the next business day. Our
processing office is: 100 Madison Street, Suite 1000, Syracuse, New York 13202.
FOR ALL OTHER COMMUNICATIONS (E.G., REQUESTS FOR TRANSFERS, WITHDRAWALS, OR
REQUIRED NOTICES) SENT BY EXPRESS DELIVERY:
AXA Equitable
EQUI-VEST(R) Processing Office
100 Madison Street, Suite 1000
Syracuse, NY 13202
--------------------------------------------------------------------------------
REPORTS WE PROVIDE:
.. confirmation notices of financial transactions; and
.. quarterly statements of your contract values as of the close of each
calendar quarter.
As required, notices and statements will be sent by mail under certain
circumstances. They are also available on Online Account Access.
--------------------------------------------------------------------------------
TELEPHONE OPERATED PROGRAM SUPPORT ("TOPS") AND ONLINE ACCOUNT ACCESS SYSTEMS:
TOPS is designed to provide you with up-to-date information via touch-tone
telephone. Online Account Access is designed to provide this information
through the Internet. You can obtain information on:
.. your current account value;
.. your current allocation percentages;
.. the number of units you have in the variable investment options;
.. rates to maturity for fixed maturity options;
.. the daily unit values for the variable investment options; and
.. performance information regarding the variable investment options (not
available through TOPS).
You can also:
.. change your allocation percentages and/or transfer among the variable
investment options and the guaranteed interest option (not available for
transfers to fixed maturity options); and
.. change your TOPS personal identification number ("PIN") (through TOPS only)
and your Online Account Access password (through Online Account Access
only).
Under TOPS only you can:
.. elect the investment simplifier.
Under Online Account Access only you can:
.. elect to receive certain contract statements electronically;
.. change your address; and
.. access "Frequently Asked Questions" and certain service forms.
8 WHO IS AXA EQUITABLE?
TOPS and Online Account Access are normally available seven days a week, 24
hours a day. You can use TOPS by calling toll free 1 (800) 755-7777. You may
use Online Account Access by visiting our website at www.axa-equitable.com and
logging in to access your account. Of course, for reasons beyond our control,
these services may sometimes be unavailable.
We have established procedures to reasonably confirm that the instructions
communicated by telephone or the Internet are genuine. For example, we will
require certain personal identification information before we will act on
telephone or Internet instructions and we will provide written confirmation of
your transfers. If we do not employ reasonable procedures to confirm the
genuineness of telephone or Internet instructions, we may be liable for any
losses arising out of any act or omission that constitutes negligence, lack of
good faith, or willful misconduct. In light of our procedures, we will not be
liable for following telephone or Internet instructions we reasonably believe
to be genuine.
We reserve the right to limit access to these services if we determine that you
engaged in a disruptive transfer activity, such as "market timing" (see
"Disruptive transfer activity" in "Transferring your money among investment
options" later in this prospectus).
--------------------------------------------------------------------------------
CUSTOMER SERVICE REPRESENTATIVE:
You may also use our toll-free number (800) 628-6673 to speak with one of our
customer service representatives. Our customer service representatives are
available on each business day Monday through Thursday from 8:00 a.m. to 7:00
p.m., and on Friday until 5:00 p.m., Eastern Time.
Hearing or speech-impaired clients may call the AT&T National Relay Number at
(800) 855-2880 for information about your account. If you have a
Telecommunications Device for the Deaf (TDD), you may relay messages or
questions to our Customer Service Department at (800) 628-6673, Monday through
Thursday from 8:00 a.m. to 7:00 p.m., and on Friday until 5:00 p.m. Eastern
Time. AT&T personnel will communicate our reply back to you via the TDD.
--------------------------------------------------------------------------------
TOLL-FREE TELEPHONE SERVICE:
You may reach us toll-free by calling (800) 841-0801 for a recording of daily
unit values for the variable investment options.
WE REQUIRE THAT THE FOLLOWING TYPES OF COMMUNICATIONS BE ON SPECIFIC FORMS WE
PROVIDE FOR THAT PURPOSE:
(1)conversion of your traditional IRA contract to a Roth IRA contract;
(2)cancellation of your Roth IRA or Roth Advantage contract and return to a
traditional IRA contract;
(3)election of the automatic investment program;
(4)election of the investment simplifier;
(5)election of the automatic deposit service;
(6)election of the rebalancing program;
(7)election of the required minimum distribution automatic withdrawal option;
(8)election of the beneficiary continuation option;
(9)election of the principal assurance allocation;
(10)request for a transfer/rollover of assets or 1035 exchange to another
carrier;
(11)purchase by, or change of ownership to, a non-natural owner;
(12)contract surrender and withdrawal requests;
(13)death claims; and
(14)partial annuitization of an NQ contract.
WE ALSO HAVE SPECIFIC FORMS THAT WE RECOMMEND YOU USE FOR THE FOLLOWING TYPES
OF REQUESTS:
(1)address changes;
(2)beneficiary changes;
(3)transfers among investment options; and
(4)change of ownership.
TO CHANGE OR CANCEL ANY OF THE FOLLOWING WE REQUIRE WRITTEN NOTIFICATION
GENERALLY AT LEAST SEVEN CALENDAR DAYS BEFORE THE NEXT SCHEDULED TRANSACTION:
(1)automatic investment program;
(2)investment simplifier;
(3)rebalancing program;
(4)systematic withdrawals; and
(5)the date annuity payments are to begin.
-------------------
You must sign and date all these requests. Any written request that is not on
one of our forms must include your name and your contract number along with
adequate details about the notice you wish to give or the action you wish us to
take.
SIGNATURES:
The proper person to sign forms, notices and requests would normally be the
owner.
WHO IS AXA EQUITABLE? 9
EQUI-VEST(R) at a glance -- key features
--------------------------------------------------------------------------------
PROFESSIONAL INVESTMENT EQUI-VEST(R) variable investment options invest in different portfolios sub-advised by
MANAGEMENT professional investment advisers.
--------------------------------------------------------------------------------------------------------------------------
GUARANTEED INTEREST OPTION . Principal and interest guarantees
. Interest rates set periodically
--------------------------------------------------------------------------------------------------------------------------
FIXED MATURITY OPTIONS . 10 (7 in Oregon) fixed maturity options with maturities ranging from approximately 1
to 10 (1 to 7 in Oregon) years.
. Each fixed maturity option offers a guarantee of principal and interest rate if you
hold it to maturity.
----------------------------------------------------------------------------------------------
If you make any withdrawals (including transfers, surrender or termination of your
contract or when we make deductions for charges) from a fixed maturity option before it
matures, we will make a market value adjust- ment, which will increase or decrease any
fixed maturity amount you have in that fixed maturity option.
--------------------------------------------------------------------------------------------------------------------------
TAX ADVANTAGES . On earnings inside the contract No tax until you make withdrawals from your
contract or receive annuity payments.
. On transfers inside the contract No tax on transfers among investment options.
----------------------------------------------------------------------------------------------
You should be aware that annuity contracts that were purchased as an Individual Retirement
Annuity (IRA) do not provide tax deferral benefits beyond those already provided by the
Internal Revenue Code for individual retirement arrangements. Before contributing to one
of these contracts, you should consider whether its features and benefits beyond tax
deferral meet your needs and goals. You may also want to consider the relative features,
benefits and costs of these contracts with any other investment that you may use in
connection with your retirement plan or arrangement. (For more information, see "Tax
information" later in this prospectus.)
--------------------------------------------------------------------------------------------------------------------------
CONTRIBUTION AMOUNTS For certain contract series and types, we no longer accept contributions. For other
contract series and types, including contracts issued in certain states, we currently
continue to accept subsequent contributions subject to limitations. Information regarding
contributions in this section is for the benefit of contract owners currently eligible to
continue making contributions to the contracts. For more information, see "How you can
contribute to your contract" in "Contract features and benefits" and Appendix III later in
this prospectus.
. NQ:
$50 (additional minimum amount).
. TRADITIONAL IRA AND ROTH IRA:
$20 (additional minimum amount)
. TRADITIONAL IRA, ROTH IRA AND ROTH ADVANTAGE:
-- series 100 and 200 -- $20 (additional minimum amount);
-- series 300, 400 and 500 -- $50 (additional minimum amount).
. QP IRA:
-- series 100 and 200 -- $1,000 minimum amount each additional rollover amount;
-- series 300 and 400 -- $2,500 minimum amount each additional rollover amount.
. Other contribution limitations apply to all contracts.
----------------------------------------------------------------------------------------------
Upon advance notice to you, we may exercise certain rights we have under your contract
regarding contributions (if applicable), including our rights to (i) change minimum and
maximum contribution requirements and limitations, (ii) discontinue acceptance of
contributions, and (iii) to limit contributions as required by law or if such
contributions are in excess of the amounts as permitted by the Internal Revenue Code. For
more information, see "How you can contribute to your contract" in "Contract features and
benefits" later in this prospectus. Please see Appendix III for any state variations that
may apply.
--------------------------------------------------------------------------------------------------------------------------
ACCESS TO YOUR MONEY . Partial withdrawals
. Several withdrawal options on a periodic basis
. Contract surrender
You may incur a withdrawal charge for certain withdrawals or if you surrender your
contract. You may also incur income tax and a penalty tax.
--------------------------------------------------------------------------------------------------------------------------
10 EQUI-VEST(R) AT A GLANCE -- KEY FEATURES
------------------------------------------------------------------------------------
PAYOUT OPTIONS . Fixed annuity payout options
. Variable Immediate Annuity payout options (described in
a separate prospectus for that option).
------------------------------------------------------------------------------------
ADDITIONAL FEATURES . Dollar-cost averaging by automatic transfers
-- Interest sweep option
-- Fixed-dollar option
. Automatic investment program
. Account value rebalancing (quarterly, semiannually, and
annually)
. No charge on transfers among investment options
. Waiver of withdrawal charge under certain circumstances
. Minimum death benefit
------------------------------------------------------------------------------------
FEES AND CHARGES . Please see "Fee table" later in this prospectus for
details.
------------------------------------------------------------------------------------
ANNUITANT ISSUE AGES 0-83
------------------------------------------------------------------------------------
THE TABLE ABOVE SUMMARIZES ONLY CERTAIN CURRENT KEY FEATURES AND BENEFITS OF
THE CONTRACT. THE TABLE ALSO SUMMARIZES CERTAIN CURRENT LIMITATIONS,
RESTRICTIONS AND EXCEPTIONS TO THOSE FEATURES AND BENEFITS THAT WE HAVE THE
RIGHT TO IMPOSE UNDER THE CONTRACT AND THAT ARE SUBJECT TO CHANGE IN THE
FUTURE. IN SOME CASES, OTHER LIMITATIONS, RESTRICTIONS AND EXCEPTIONS MAY
APPLY. THE CONTRACT MAY NOT CURRENTLY BE AVAILABLE IN ALL STATES. CERTAIN
FEATURES AND BENEFITS DESCRIBED IN THIS PROSPECTUS, INCLUDING THE AVAILABILITY
OF ALL INVESTMENT OPTIONS, MAY VARY IN YOUR STATE OR AT CERTAIN AGES OR UNDER
YOUR INVESTMENT METHOD; ALL FEATURES AND BENEFITS MAY NOT BE AVAILABLE IN ALL
CONTRACTS OR IN ALL STATES. PLEASE SEE APPENDICES I AND IV LATER IN THIS
PROSPECTUS FOR MORE INFORMATION ON STATE AVAILABILITY AND/OR VARIATIONS OF
CERTAIN FEATURES AND BENEFITS.
For more detailed information, we urge you to read the contents of this
prospectus, as well as your contract. This prospectus is a disclosure document
and describes all of the contract's material features, benefits rights, and
obligations, as well as other information. The prospectus should be read
carefully before investing. Please feel free to speak with your financial
professional or call us, if you have any questions.
OTHER CONTRACTS
We offer a variety of fixed and variable annuity contracts. They may offer
features, including investment options, credits, fees and/or charges that are
different from those in the contracts offered by this prospectus. Not every
contract is offered through the same Selling broker-dealer. Some Selling
broker-dealers may not offer and/or limit the offering of certain features or
options, as well as limit the availability of the contracts, based on issue age
or other criteria established by the Selling broker-dealer. Upon request, your
financial professional can show you information regarding other AXA Equitable
annuity contracts that he or she distributes. You can also contact us to find
out more about the availability of any of the AXA Equitable annuity contracts.
You should work with your financial professional to decide whether an optional
benefit is appropriate for you based on a thorough analysis of your particular
insurance needs, financial objectives, investment goals, time horizons and risk
tolerance. Some Selling broker-dealers may limit their clients from purchasing
some optional benefits based upon the client's age.
EQUI-VEST(R) AT A GLANCE -- KEY FEATURES 11
Fee table
--------------------------------------------------------------------------------
The following tables describe the fees and expenses that you will pay when
buying, owning, and surrendering the contract. Each of the charges and expenses
is more fully described in "Charges and expenses" later in this prospectus.
The first table describes fees and expenses that you will pay at the time that
you surrender the contract, make certain withdrawals, purchase a Variable
Immediate Annuity payout option or make certain transfers and exchanges.
Charges designed to approximate certain taxes that may be imposed on us, such
as premium taxes in your state, may also apply. Charges for certain features
shown in the fee table are mutually exclusive.
----------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR ACCOUNT VALUE AT THE TIME YOU REQUEST CERTAIN TRANSACTIONS
----------------------------------------------------------------------------------------------------------------
Maximum withdrawal charge as a percentage of 6.00%
contributions withdrawn or amounts withdrawn depending
on the contract and series (deducted if you surrender
your contract or make certain withdrawals)./(1)/
----------------------------------------------------------------------------------------------------------------
Charge if you elect a Variable Immediate Annuity
payout option (which is described in a separate
prospectus for that option) $350
----------------------------------------------------------------------------------------------------------------
Charge for third-party transfer or exchange (for each series 100 and 200: None
occurrence)/(2)/ series 300, 400 and 500: $65 (maximum);
$25 (current). Effective June 1, 2012, this charge will
increase to $65 for series 300 and 400 only.
----------------------------------------------------------------------------------------------------------------
Special services charges
. Wire transfer charge/(3)/ $90 (current and maximum)
. Express mail charge/(3)/ $35 (current and maximum)
----------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR ACCOUNT VALUE ON EACH CONTRACT DATE ANNIVERSARY
----------------------------------------------------------------------------------------------------------------
Maximum annual administrative charge: $65 ($30 current)/(4)/
----------------------------------------------------------------------------------------------------------------
The next table describes the fees and expenses that you will pay periodically during the time that you own the
contract, not including underlying Trust portfolio fees and expenses.
---------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR VARIABLE INVESTMENT OPTIONS EXPRESSED AS AN ANNUAL PERCENTAGE OF DAILY NET ASSETS
---------------------------------------------------------------------------------------------------------------
SEPARATE ACCOUNT ANNUAL EQ/COMMON STOCK
EXPENSES: INDEX AND EQ/MONEY ALL OTHER VARIABLE
MARKET OPTIONS INVESTMENT OPTIONS
---------------------- --------------------------------------------------------
SERIES 100 SERIES 200 SERIES 100 SERIES 200 SERIES 300 SERIES 400 SERIES 500
- ---------- ---------- ---------- ---------- ---------- ---------- ----------
Maximum mortality and expense 0.65% 1.24% 1.75% 1.75%
risks/(5)/ (currently (currently (currently (currently
0.56%) 1.15%) 0.50% 1.09% 1.10% 1.10%) 1.20%)
Maximum other expenses 0.25% 0.25%
(currently (currently
0.84% 0.25% 0.84% 0.25% 0.24%)/(6)/ 0.24%)/(6)/ 0.25%
----- ----- ----- ----- ------ ------ -----
Maximum total Separate 1.49% 1.49% 1.34% 1.34% 1.35% 2.00% 2.00%
===== ===== ===== ===== ===== ===== =====
Account A annual expenses/(7)/ (currently (currently (currently (currently (currently
1.40%) 1.40%) 1.34%)/(6)/ 1.34%)/(6)/ 1.45%)
---------------------------------------------------------------------------------------------------------------
You also bear your proportionate share of all fees and expenses paid by a
"portfolio" that corresponds to any variable investment option you are using.
This table shows the lowest and highest total operating expenses charged by any
of the portfolios that you will pay periodically during the time that you own
the contract. These fees and expenses are reflected in the portfolio's net
asset value each day. Therefore, they reduce the investment return of the
portfolio and the related variable investment option. Actual fees and expenses
are likely to fluctuate from year to year. More detail concerning each
portfolio's fees and expenses is contained in the Trust prospectus for the
portfolio.
-----------------------------------------------------------------------------------------------------------------
PORTFOLIO OPERATING EXPENSES EXPRESSED AS AN ANNUAL PERCENTAGE OF DAILY NET ASSETS
-----------------------------------------------------------------------------------------------------------------
Total Annual Portfolio Operating Expenses for 2011 (expenses that are deducted from Lowest Highest
portfolio assets including management fees, 12b-1 fees, service fees, and/or other expenses)/(8)/
0.62% 1.91%
-----------------------------------------------------------------------------------------------------------------
12 FEE TABLE
Notes:
(1)Important exceptions and limitations may eliminate or reduce this charge.
For a complete description of withdrawal charges, please see "Withdrawal
Charge" in "Charges and expenses" later in this prospectus.
(2)This charge will never exceed 2% of the amount disbursed or transferred.
(3)Unless you specify otherwise, this charge will be deducted from the amount
you request.
(4)For series 300, 400 and 500 contracts, during the first two contract years
this charge, if it applies, is equal to the lesser of $30 or 2% of your
account value, plus any amounts previously withdrawn during the contract
year. Thereafter, the charge is $30 for each contract year. For series 100
and 200 contracts, the charge is equal to the lesser of $30 or 2% of your
account value, plus any amounts previously withdrawn during the contract
year.
(5)A portion of this charge is for providing the death benefit.
(6)For the series 300 and 400 contracts, although the charge is 0.25%, we
currently charge 0.24% for all the variable investment options except the
AXA Moderate Allocation, Multimanager Aggressive Equity, EQ/Common Stock
Index and the EQ/Money Market options (we reserve the right to increase this
charge to 0.25% for all the variable investment options at our discretion).
For series 100 and 200 contracts, this charge is for financial accounting
and other administrative services relating to the contracts.
(7)For series 100 and 200 contracts, the total Separate Account A annual
expenses of the variable investment options and total annual expenses of the
Trust when added together are not permitted to exceed an annual rate of
1.75% for the AXA Moderate Allocation, Multimanager Aggressive Equity,
EQ/Common Stock Index, and EQ/Money Market options. Without this expense
limitation, the total annual expenses deducted from the variable investment
option plus the Trust's annual expenses for 2011 would have been 2.43% for
the AXA Moderate Allocation option; 2.34% for the Multimanager Aggressive
Equity option; 2.11% for the EQ/Common Stock Index option; and 2.12% for the
EQ/ Money Market option.
(8)"Total Annual Portfolio Operating Expenses" are based, in part, on estimated
amounts for options added during the fiscal year 2011, if applicable, and
for the underlying portfolios. In addition, the "Lowest" represents the
total annual operating expenses of the EQ/Equity 500 Index portfolio and
EQ/Small Company Index portfolio. The "Highest" represents the total annual
operating expenses of the EQ/AllianceBernstein Dynamic Wealth Strategies
portfolio.
EXAMPLES
These examples are intended to help you compare the cost of investing in each
type of series contract with the cost of investing in other variable annuity
contracts. These costs include contract owner transaction expenses, contract
fees, separate account annual expenses, and underlying Trust fees and expenses
(including underlying portfolio fees and expenses). For a complete description
of portfolio charges and expenses, please see the prospectus for each Trust.
The examples below show the expenses that a hypothetical contract owner would
pay in the situations illustrated. The examples use an average annual
administrative charge based on charges paid in 2011, which results in an
estimated annual charge of 0.0811% of contract value.
The fixed maturity options and the guaranteed interest option are not covered
by the fee table and examples. However, the annual administrative charge, the
withdrawal charge, the third party transfer or exchange charge, and the charge
if you elect a Variable Immediate Annuity payout option do apply to the fixed
maturity options and the guaranteed interest option. A market value adjustment
(up or down) will apply as a result of a withdrawal, transfer, or surrender of
amounts from a fixed maturity option.
These examples should not be considered a representation of past or future
expenses for any option. Actual expenses may be greater or less than those
shown. Similarly, the annual rate of return assumed in the examples is not an
estimate or guarantee of future investment performance.
The examples assume that you invest $10,000 in the contract for the time
periods indicated and that your investment has a 5% return each year. The
examples also assume (i) maximum contract charges rather than the lower current
expenses discussed in "Charges and expenses" later in this prospectus (except
the annual administrative charge which is described above); (ii) the total
annual expenses of the portfolios (before expense limitations) set forth in the
previous tables; and (iii) there is no waiver of the withdrawal charge.
Although your actual costs may be higher or lower, based on these assumptions,
your costs would be:
EQUI-VEST(R) SERIES 100 AND
200 CONTRACTS -- FOR IRA
CONTRACTS
---------------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE APPLICABLE
END OF THE APPLICABLE TIME PERIOD YEARS/(1)/ TIME PERIOD
---------------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
---------------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum fees
and expenses
of any of
the
portfolios $898 $1,629 $2,383 $4,055 N/A $1,629 $2,383 $4,055 $349 $1,064 $1,801 $3,741
---------------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum fees
and expenses
of any of
the
portfolios $770 $1,249 $1,755 $2,797 N/A $1,249 $1,755 $2,797 $214 $ 661 $1,134 $2,439
---------------------------------------------------------------------------------------------------------------------------------
(1)Please see "When withdrawal charges do not apply" in "Charges and expenses"
later in this prospectus for more information on withdrawal charge waivers
upon annuitization.
EQUI-VEST(R) SERIES 100 AND
200 CONTRACTS -- FOR NQ
CONTRACTS
---------------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE APPLICABLE
END OF THE APPLICABLE TIME PERIOD YEARS/(1)/ TIME PERIOD
---------------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
---------------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum fees
and expenses
of any of
the
portfolios $898 $1,629 $2,383 $3,741 N/A $1,629 $2,383 $3,741 $349 $1,064 $1,801 $3,741
---------------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum fees
and expenses
of any of
the
portfolios $770 $1,249 $1,734 $2,439 N/A $1,249 $1,734 $2,439 $214 $ 661 $1,134 $2,439
---------------------------------------------------------------------------------------------------------------------------------
(1)Please see "When withdrawal charges do not apply" in "Charges and expenses"
later in this prospectus for more information on withdrawal charge waivers
upon annuitization.
FEE TABLE 13
EQUI-VEST(R) SERIES 300 CONTRACTS
---------------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE APPLICABLE
END OF THE APPLICABLE TIME PERIOD YEARS TIME PERIOD
---------------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
---------------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum fees
and expenses
of any of
the
portfolios $899 $1,632 $2,387 $3,751 N/A $1,632 $2,387 $3,751 $351 $1,067 $1,806 $3,751
---------------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum fees
and expenses
of any of
the
portfolios $771 $1,252 $1,739 $2,450 N/A $1,252 $1,739 $2,450 $215 $ 664 $1,139 $2,450
---------------------------------------------------------------------------------------------------------------------------------
EQUI-VEST(R) SERIES 400 CONTRACTS
---------------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE APPLICABLE
END OF THE APPLICABLE TIME PERIOD YEARS TIME PERIOD
---------------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
---------------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum fees
and expenses
of any of
the
portfolios $963 $1,820 $2,690 $4,344 N/A $1,820 $2,690 $4,344 $419 $1,266 $2,128 $4,344
---------------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum fees
and expenses
of any of
the
portfolios $835 $1,445 $2,080 $3,127 N/A $1,445 $2,080 $3,127 $283 $ 869 $1,480 $3,127
---------------------------------------------------------------------------------------------------------------------------------
EQUI-VEST(R) SERIES 500 CONTRACTS
---------------------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN IF YOU DO NOT SURRENDER YOUR
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE CONTRACT AT THE END OF THE APPLICABLE
END OF THE APPLICABLE TIME PERIOD YEARS TIME PERIOD
---------------------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
---------------------------------------------------------------------------------------------------------------------------------
(a)assuming
maximum fees
and expenses
of any of
the
portfolios $963 $1,820 $2,690 $4,344 N/A $1,820 $2,690 $4,344 $419 $1,266 $2,128 $4,344
---------------------------------------------------------------------------------------------------------------------------------
(b)assuming
minimum fees
and expenses
of any of
the
portfolios $835 $1,445 $2,080 $3,127 N/A $1,445 $2,080 $3,127 $283 $ 869 $1,480 $3,127
---------------------------------------------------------------------------------------------------------------------------------
CONDENSED FINANCIAL INFORMATION
Please see Appendix I at the end of this prospectus, for the unit values and
number of units outstanding as of the periods shown for each of the variable
investment options, available as of December 31, 2011.
14 FEE TABLE
1. Contract features and benefits
--------------------------------------------------------------------------------
In this prospectus, we use a "series" number when necessary to identify a
particular contract. These series are no longer available for new purchasers.
Information in this prospectus on these series is provided for our existing
contract owners only. You can identify the EQUI-VEST(R) series you have by
referring to your quarterly statement, or you may contact your financial
professional, or you may call our toll-free number.
HOW YOU CAN CONTRIBUTE TO YOUR CONTRACT
A "contribution" means a payment made to us, from any source, with respect to
the contract. The following table summarizes our current rules regarding
contributions to your contract, which are subject to change. Depending on your
contract type, we may refuse to accept subsequent contributions. We require a
minimum contribution amount for each type of contract purchased. Maximum
contribution limitations also apply. Under our automatic investment program,
the minimum contribution amount is $20 and the maximum contribution amount is
$500 per month. The automatic investment program and the payroll deduction
program are subject to the contribution limitations and restrictions set forth
in the chart below. We will return any contribution made under these programs
that exceeds your contribution limit, if applicable, and your program will be
cancelled. We discuss the automatic investment program and the payroll
deduction program under "About methods of payment" in "More information" later
in this prospectus. All ages in the table refer to the age of the annuitant
named in the contract.
Effective June 18, 2012, we have exercised our right to discontinue acceptance
of contributions to certain series and types of contracts as set forth in the
chart below, including contributions made through our automatic investment
program or a payroll deduction program. Contributions received at our
processing office will be returned to you. This change has no effect on amounts
that are already invested in your contract.
For certain other series and types of contracts, we have exercised our right to
limit contributions to the contracts subject to the effective dates and
contribution amounts set forth in the chart below, including contributions made
through our automatic investment program or a payroll deduction program.
Contribution limitations are per calendar year. If you contribute less than the
limitation provides, you may not carry the difference forward to a subsequent
calendar year.
For certain series and types of contracts, we also have the right to: (i) limit
total contributions to $500,000 if the annuitant's current age is 75 or less;
(ii) limit total contributions to $250,000 if the annuitant's current age is
76-79; and (iii) discontinue acceptance of contributions if the annuitant's
current age is 80 or greater.
Upon notice to you, we may exercise certain additional rights we have under the
contract regarding contributions, including our right to (i) change minimum and
maximum contribution requirements and limitations, and (ii) discontinue
acceptance of contributions. Further, for certain contract series, we may at
any time exercise our rights to limit the number of variable investment options
which you may elect. Other contribution limitations may be imposed by your
contract or applicable state law. See "Tax information" later in this
prospectus for a more detailed discussion of sources of contributions and
certain contribution limitations.
--------------------------------------------------------------------------------
The "annuitant" is the person who is the measuring life for determining
contract benefits. The annuitant is not necessarily the contract owner.
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
The "contract date" is the effective date of a contract. This usually is the
business day we receive the properly completed and signed application, along
with any other required documents, and your initial contribution. Your contract
date will be shown in your contract. The 12-month period beginning on your
contract date and each 12-month period after that date is a "contract year."
The end of each 12-month period is your "contract date anniversary." For
example, if your contract date is May 1, your contract date anniversary is
April 30.
--------------------------------------------------------------------------------
---------------------------------------------------------------------------------------
CONTRACT TYPE MINIMUM CONTRIBUTION SOURCE OF CONTRIBUTIONS
---------------------------------------------------------------------------------------
NQ $50 After-tax money.
Paid to us by check or transfer of con-
tract value in a tax deferred exchange
under Section 1035 of the internal rev-
enue code.
Paid to us by an employer who estab-
lishes a payroll deduction program.
---------------------------------------------------------------------------------------
----------------------------------------------------------------
CONTRACT TYPE LIMITATION ON SUBSEQUENT CONTRIBUTIONS
----------------------------------------------------------------
NQ Series 100 & 400 (effective June 18, 2012)
Acceptance of contributions has been
discontinued./(1)/
Series 200 (effective June 18, 2012)
Maximum limit on contributions is
$6,000 per calendar year.
Series 300 (effective August 20, 2012)
Maximum limit on contributions is
$6,000 per calendar year./(2)/
----------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 15
------------------------------------------------------------------------------------------
CONTRACT TYPE MINIMUM CONTRIBUTION SOURCE OF CONTRIBUTIONS
------------------------------------------------------------------------------------------
Traditional IRA Series 100 & 200 "Regular" traditional IRA contributions
$20 either made by you or paid to us by an
employer who establishes a payroll de-
Series 300 & 400 duction program.
$50
Additional catch-up contributions.
Eligible rollover distributions from
403(b) plans, qualified plans and gov-
ernmental employer EDC plans.
Rollovers from another traditional in-
dividual retirement arrangement.
Direct custodian-to-custodian transfers
from other traditional individual retire-
ment arrangements.
------------------------------------------------------------------------------------------
Roth IRA and Roth Series 100 & 200 Regular Roth IRA contributions either
Advantage $20 made by you or paid to us by an
employer who establishes a payroll de-
Series 300, 400 & 500 duction program.
$50
Additional catch-up contributions.
Rollovers from another Roth IRA.
Rollovers from a "designated Roth con-
tribution account" under specified
retirement plans.
Conversion rollovers from a traditional
IRA or other eligible retirement plan.
Direct transfers from another Roth IRA.
------------------------------------------------------------------------------------------
--------------------------------------------------------------------------
CONTRACT TYPE LIMITATION ON SUBSEQUENT CONTRIBUTIONS
--------------------------------------------------------------------------
Traditional IRA Series 100 (individual) (effective June 18,
2012)
Acceptance of contributions has been
discontinued.
Series 100 (group) (effective June 18, 2012)
Direct transfers are no longer permitted.
Other contributions are subject to the
general tax limits discussed below.
Series 200 & 400 (effective June 18, 2012)
Maximum limit on contributions is
$6,000 per calendar year/(3)(4)/ (subject to the
general tax limits below).
Series 300 (effective August 20, 2012)
Maximum limit on contributions is
$6,000 per calendar year/(2)(4)/ (subject to the
general tax limits below).
General tax limits
(all series, except Series 100 (individual))
Regular IRA contributions may not exceed
$5,000.
Additional catch-up contributions of up to
$1,000 per calendar year where the
owner is at least age 50 but under age
70 1/2 at any time during the calendar
year for which the contribution is made.
No regular IRA contributions in the year
you turn age 70 1/2 and thereafter.
Rollover and direct transfer contributions
after age 70 1/2 must be net of required
minimum income distributions.
--------------------------------------------------------------------------
Roth IRA and Roth Series 100 (individual) (effective June 18,
Advantage 2012)
Acceptance of contributions has been
discontinued.
Series 100 (group) (effective June 18, 2012)
Direct transfers are no longer permitted.
Other contributions are subject to the
general tax limits discussed below.
Series 200, 400 & 500 (effective June 18,
2012)
Maximum limit on contributions is
$6,000 per calendar year/(3)(4)/ (subject to the
general tax limits below).
Series 300 (effective August 20, 2012)
Maximum limit on contributions is
$6,000 per calendar year/(2)(4)/ (subject to the
general tax limits below).
General tax limits
(all series, except Series 100 (individual))
Regular Roth IRA contributions may not
exceed $5,000.
Additional catch-up contributions of up to
$1,000 per calendar year where the
owner is at least age 50 at any time dur-
ing the calendar year for which the con-
tribution is made.
Contributions are subject to income limits
and other tax rules. See "Contributions to
Roth IRAs" in "Tax information" later in
this prospectus.
--------------------------------------------------------------------------
16 CONTRACT FEATURES AND BENEFITS
------------------------------------------------------------------------------------------
CONTRACT TYPE MINIMUM CONTRIBUTION SOURCE OF CONTRIBUTIONS
------------------------------------------------------------------------------------------
QP IRA Series 100 & 200 Rollovers from a qualified plan.
$1,000
Rollovers from a TSA.
Series 300 & 400
$2,500 The EQUI-VEST(R) QP IRA contract is in-
tended to be a conduit IRA to be used
primarily for rollover contributions from
a qualified plan or TSA, although we
accept regular IRA contributions (limits
described above under "traditional
IRA").
------------------------------------------------------------------------------------------
--------------------------------------------------------------------------
CONTRACT TYPE LIMITATION ON SUBSEQUENT CONTRIBUTIONS
--------------------------------------------------------------------------
QP IRA Series 100 (effective June 18, 2012)
Acceptance of contributions has been
discontinued.
Series 200 & 400 (effective June 18, 2012)
Maximum limit on contributions is
$6,000 per calendar year/(3)(4)/ (subject to the
general tax limits below).
Series 300 (effective August 20, 2012)
Maximum limit on contributions is
$6,000 per calendar year/(2)(4)/ (subject to the
general tax limits below).
General tax limits
(all series)
Rollover contributions after age 70 1/2 must
be net of required minimum distributions.
"Regular" after-tax contributions are not
permitted.
--------------------------------------------------------------------------
(1)This discontinuance does not apply to series 400 contracts issued in
Maryland. Please see Appendix III later in this prospectus.
(2)This limitation does not apply to series 300 contracts issued in Florida.
Please see Appendix III later in this prospectus.
(3)This limitation does not apply to series 400 contracts issued in Florida or
Maryland. Please see Appendix III later in this prospectus.
(4)For regular contributions, the calendar year limitation includes (i)
contributions made during a calendar year, and (ii) contributions made in
the subsequent calendar year until the tax return filing deadline provided
they are designated for the prior calendar year. For example, 2013 calendar
year contributions will include regular contributions made at any time from
January 1, 2013 through April 15, 2014, as long as you designate the
contributions for 2013.
See "Tax information" later in this prospectus for a more detailed discussion
of sources of contributions and certain contribution limitations. For
information on when contributions are credited under your contract, see "Dates
and prices at which contract events occur" in "More information" later in this
prospectus. Please review your contract for information on contribution
limitations.
OWNER AND ANNUITANT REQUIREMENTS
Under NQ contracts, the annuitant can be different than the owner. Under any
type of IRA contract, the owner and annuitant must be the same person.
HOW YOU CAN MAKE YOUR CONTRIBUTIONS
Except as noted below, contributions must be made by check drawn on a U.S.
bank, in U.S. dollars, and made payable to "AXA Equitable." We may also apply
contributions made pursuant to an intended Section 1035 tax-free exchange or a
direct transfer. We do not accept third-party checks endorsed to us except for
rollover contributions, contract exchanges or trustee checks that involve no
refund. All checks are subject to our ability to collect the funds. We reserve
the right to reject a payment if it is received in an unacceptable form.
Additional contributions may also be made by wire transfer or our automatic
investment program. The methods of payment are discussed in detail under "About
other methods of payment" in "More information" later in this prospectus.
Your initial contribution must generally be accompanied by an application and
any other form we need to process the contribution. If any information is
missing or unclear, we will hold the contribution, whether received via check
or wire, in a non-interest bearing suspense account while we try to obtain that
information. If we are unable to obtain all of the information we require
within five business days after we receive an incomplete application or form,
we will inform the financial professional submitting the application on your
behalf. We will then return the contribution to you unless you specifically
direct us to keep your contribution until we receive the required information.
If additional contributions are permitted under the contract, generally, you
may make additional contributions at any time. You may do so in single sum
amounts, on a regular basis, or as your financial situation permits.
--------------------------------------------------------------------------------
Our "business day" is generally any day the New York Stock Exchange is open for
regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an
earlier close of regular trading). A business day does not include a day on
which we are not open due to emergency conditions determined by the Securities
and Exchange Commission. We may also close early due to such emergency
conditions. For more information about our business day and our pricing of
transactions, please see "Dates and prices at which contract events occur."
--------------------------------------------------------------------------------
WHAT ARE YOUR INVESTMENT OPTIONS UNDER THE CONTRACT?
Your investment options are the variable investment options, the guaranteed
interest option and the fixed maturity options.
VARIABLE INVESTMENT OPTIONS
Your investment results in any one of the variable investment options will
depend on the investment performance of the underlying portfolios. You can lose
your principal when investing in the variable investment options. In periods of
poor market performance, the net return, after charges and expenses, may result
in negative yields, including for the EQ/Money Market variable investment
option. Listed below are the currently available portfolios, their investment
objectives, and their advisers. Subject to the terms of your contract, we may
exercise our rights to limit or terminate your contributions.
--------------------------------------------------------------------------------
You can choose from among the variable investment options, the guaranteed
interest option and the fixed maturity options.
--------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 17
PORTFOLIOS OF THE TRUSTS
We offer both affiliated and unaffiliated Trusts, which in turn offer one or
more portfolios. AXA Equitable Funds Management Group, LLC, a wholly owned
subsidiary of AXA Equitable, serves as the investment manager of the portfolios
of AXA Premier VIP Trust and EQ Advisors Trust. For some portfolios, AXA
Equitable Funds Management Group, LLC has entered into sub-advisory agreements
with investment advisers (the "sub-advisers") to carry out the day-to-day
investment decisions for the portfolios. As such, AXA Equitable Funds
Management Group, LLC oversees the activities of the sub-advisers with respect
to the Trusts and is responsible for retaining or discontinuing the services of
those sub-advisers. The chart below indicates the sub-adviser(s) for each
portfolio, if any. The chart below also shows the currently available
portfolios and their investment objectives.
You should be aware that AXA Advisors, LLC and AXA Distributors, LLC (together,
the "Distributors") directly or indirectly receive 12b-1 fees from affiliated
portfolios for providing certain distribution and/or shareholder support
services. These fees will not exceed 0.25% of the portfolios' average daily net
assets. The affiliated portfolios' sub-advisers and/or their affiliates may
also contribute to the cost of expenses for sales meetings or seminar
sponsorships that may relate to the contracts and/or the sub-advisers'
respective portfolios. It may be more profitable for us to offer affiliated
portfolios than to offer unaffiliated portfolios.
AXA Equitable or the Distributors may directly or indirectly receive 12b-1 fees
and additional payments from certain unaffiliated portfolios, their advisers,
sub-advisers, distributors or affiliates, for providing certain administrative,
marketing, distribution and/or shareholder support services. These fees and
payments range from 0% to 0.60% of the unaffiliated portfolios' average daily
net assets. The Distributors may also receive payments from the advisers or
sub-advisers of the unaffiliated portfolios or their affiliates for certain
distribution services, including expenses for sales meetings or seminar
sponsorships that may relate to the contracts and/or the advisers' respective
portfolios.
As a contract owner, you may bear the costs of some or all of these fees and
payments through your indirect investment in the portfolios. (See the
portfolios' prospectuses for more information.) These fees and payments will
reduce the underlying portfolios' investment returns. AXA Equitable may profit
from these fees and payments.
AXA Equitable considers the availability of these fees and payment arrangements
during the selection process for the underlying portfolios. These fees and
payment arrangements may create an incentive for us to select portfolios (and
classes of shares of portfolios) that pay us higher amounts.
The AXA Allocation portfolios and the EQ/Franklin Templeton Allocation
portfolio offer contract owners a convenient opportunity to invest in other
portfolios that are managed and have been selected for inclusion in the AXA
Allocation portfolios and the EQ/Franklin Templeton Allocation portfolio by AXA
Equitable Funds Management Group, LLC. AXA Advisors, LLC, an affiliated
broker-dealer of AXA Equitable, may promote the benefits of such portfolios to
contract owners and/or suggest, incidental to the sale of this contract, that
contract owners consider whether allocating some or all of their account value
to such portfolios is consistent with their desired investment objectives. In
doing so, AXA Equitable, and/or its affiliates, may be subject to conflicts of
interest insofar as AXA Equitable may derive greater revenues from the AXA
Allocation portfolios and the EQ/Franklin Templeton Allocation portfolio than
certain other portfolios available to you under your contract. Please see
"Allocating your contributions" later in this section for more information
about your role in managing your allocations.
As described in more detail in the underlying portfolio prospectuses, the AXA
Tactical Manager portfolios, the AXA Allocation portfolios, the EQ/Franklin
Templeton Allocation portfolio and certain other affiliated portfolios use
futures and options to reduce the portfolio's equity exposure during periods
when certain market indicators indicate that market volatility is high. This
strategy is designed to reduce the risk of market losses from investing in
equity securities. However, this strategy may result in periods of
underperformance, including those when the specified benchmark index is
appreciating, but market volatility is high. As a result, your account value
may rise less than it would have without these defensive actions.
The investment strategies of the portfolios are designed to reduce the overall
volatility of your account value. The reduction in volatility permits us to
more effectively and efficiently provide the guarantees under the contract.
This approach, while reducing volatility, may also suppress the investment
performance of your contract.
------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION Class B Seeks long-term capital appreciation. AXA Equitable Funds Management
Group, LLC
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE Class B Seeks a high level of current income. AXA Equitable Funds Management
ALLOCATION Group, LLC
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS Class B Seeks current income and growth of capi- AXA Equitable Funds Management
ALLOCATION tal, with a greater emphasis on current Group, LLC
income.
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION Class A Seeks long-term capital appreciation and AXA Equitable Funds Management
current income. Group, LLC
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS Class B Seeks long-term capital appreciation and AXA Equitable Funds Management
ALLOCATION current income, with a greater emphasis Group, LLC
on capital appreciation.
------------------------------------------------------------------------------------------------------------------------
18 CONTRACT FEATURES AND BENEFITS
-------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE Class A Seeks to achieve long-term growth of AllianceBernstein L.P.
EQUITY capital with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. ClearBridge Advisors, LLC
GCIC US Ltd.
Legg Mason Capital Management,
LLC
Marsico Capital Management, LLC
T. Rowe Price Associates, Inc.
Westfield Capital Management
Company, L.P.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND Class B Seeks a balance of high current income BlackRock Financial Management,
and capital appreciation, consistent with Inc.
a prudent level of risk. Pacific Investment Management
Company LLC
SSgA Funds Management, Inc.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER Class B Seeks to achieve long-term growth of AXA Equitable Funds Management
INTERNATIONAL EQUITY capital with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
EARNEST Partners, LLC
J.P. Morgan Investment Manage-
ment Inc.
Marsico Capital Management, LLC
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP Class B Seeks to achieve long-term growth of AllianceBernstein L.P.
CORE EQUITY capital with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. Janus Capital Management, LLC
Thornburg Investment Manage-
ment, Inc.
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP Class B Seeks to achieve long-term growth of AllianceBernstein L.P.
VALUE capital with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. Institutional Capital LLC
MFS Investment Management
-------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP Class B Seeks to achieve long-term growth of AllianceBernstein L.P.
GROWTH capital with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
Franklin Advisers, Inc.
Wellington Management Company,
LLP
-------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 19
---------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP Class B Seeks to achieve long-term growth of AXA Equitable Funds Management
VALUE capital with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Diamond Hill Capital Management,
Inc.
Knightsbridge Asset Management,
LLC
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER Class A Seeks high total return through a combina- Pacific Investment Management
MULTI-SECTOR BOND tion of current income and capital Company LLC
appreciation. Post Advisory Group, LLC
SSgA Funds Management, Inc.
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP Class B Seeks to achieve long-term growth of AXA Equitable Funds Management
GROWTH capital with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Lord, Abbett & Co. LLC
Morgan Stanley Investment Man-
agement Inc.
NorthPointe Capital, LLC
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP Class B Seeks to achieve long-term growth of AXA Equitable Funds Management
VALUE capital with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Franklin Advisory Services, LLC
Horizon Asset Management, LLC
Pacific Global Investment Manage-
ment Company
---------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY Class B Seeks long-term growth of capital. AXA Equitable Funds Management
Group, LLC
RCM Capital Management, LLC
SSgA Funds Management, Inc.
Wellington Management Company,
LLP
---------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION Class B Seeks the highest total return over time AXA Equitable Funds Management
consistent with its asset mix. Total return Group, LLC
includes capital growth and income.
---------------------------------------------------------------------------------------------------------------------------
20 CONTRACT FEATURES AND BENEFITS
-------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
-------------------------------------------------------------------------------------------------------------------------
ALL ASSET GROWTH-ALT Class IB Seeks long-term capital appreciation and AXA Equitable Funds Management
20/(1)/ current income. Group, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA BALANCED STRATEGY Class IB Seeks long-term capital appreciation and AXA Equitable Funds Management
current income. Group, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE GROWTH Class IB Seeks current income and growth of capi- AXA Equitable Funds Management
STRATEGY tal, with a greater emphasis on current Group, LLC
income.
-------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE STRATEGY Class IB Seeks a high level of current income. AXA Equitable Funds Management
Group, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA MODERATE GROWTH Class IB Seeks long-term capital appreciation and AXA Equitable Funds Management
STRATEGY current income, with a greater emphasis Group, LLC
on current income.
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400 Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
tal with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500 Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
tal with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000 Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
tal with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER Class IB Seeks to achieve long-term growth of capi- AllianceBernstein L.P.
INTERNATIONAL tal with an emphasis on risk-adjusted AXA Equitable Funds Management
returns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Manage-
ment, LLC
-------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN Class IB Seeks to achieve total return from long- AllianceBernstein L.P.
DYNAMIC WEALTH term growth of capital and income.
STRATEGIES
-------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN Class IA Seeks to achieve long-term growth of AllianceBernstein L.P.
SMALL CAP GROWTH capital.
-------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL Class IB Seeks to achieve long-term total return AXA Equitable Funds Management
CAP VALUE CORE with an emphasis on risk-adjusted returns Group, LLC
and managing volatility in the portfolio. BlackRock Investment Manage-
ment, LLC
Franklin Advisory Services, LLC
-------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE Class IB Seeks to achieve capital appreciation and BlackRock Investment Manage-
EQUITY secondarily, income. ment, LLC
-------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 21
---------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS Class IB Seeks a combination of growth and Boston Advisors, LLC
EQUITY INCOME income to achieve an above-average and
consistent total return.
---------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY Class IB Seeks to achieve long-term capital Bridgeway Capital Management,
RESPONSIBLE appreciation. Inc.
Calvert Investment Management,
Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN Class IB Seeks to achieve long-term growth of Capital Guardian Trust Company
RESEARCH capital.
---------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX Class IA Seeks to achieve a total return before AllianceBernstein L.P.
expenses that approximates the total
return performance of the Russell 3000
Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the Russell 3000 Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX Class IB Seeks to achieve a total return before AXA Equitable Funds Management
expenses that approximates the total Group, LLC
return performance of the Barclays SSgA Funds Management, Inc.
Intermediate U.S. Government/Credit
Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the Barclays Intermediate U.S.
Government/Credit Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE Class IB Seeks to achieve long-term growth of Davis Selected Advisers, L.P.
capital.
---------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX Class IA Seeks to achieve a total return before AllianceBernstein L.P.
expenses that approximates the total re-
turn performance of the S&P 500 Index,
including reinvestment of dividends, at a
risk level consistent with that of the S&P
500 Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS Class IB Seeks to achieve long-term growth of AXA Equitable Funds Management
capital with an emphasis on risk- Group, LLC
adjusted returns and managing volatility BlackRock Capital Management,
in the portfolio. Inc.
BlackRock Investment Manage-
ment, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED Class IB Seeks to maximize income while maintain- AXA Equitable Funds Management
ing prospects for capital appreciation with Group, LLC
an emphasis on risk-adjusted returns and BlackRock Investment Manage-
managing volatility in the portfolio. ment, LLC
Franklin Advisers, Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON Class IB Primarily seeks capital appreciation and AXA Equitable Funds Management
ALLOCATION secondarily seeks income. Group, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND Class IB Seeks to achieve capital appreciation. GAMCO Asset Management, Inc.
ACQUISITIONS
---------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY Class IB Seeks to maximize capital appreciation. GAMCO Asset Management, Inc.
VALUE
---------------------------------------------------------------------------------------------------------------------------
22 CONTRACT FEATURES AND BENEFITS
---------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS Class IB Seeks to achieve capital growth and cur- AXA Equitable Funds Management
rent income. Group, LLC
BlackRock Investment Manage-
ment, LLC
First International Advisors, LLC
Wells Capital Management, Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR Class IB Seeks to achieve long-term capital AXA Equitable Funds Management
EQUITY appreciation with an emphasis on risk- Group, LLC
adjusted returns and managing volatility BlackRock Investment Manage-
in the portfolio. ment, LLC
Morgan Stanley Investment Man-
agement Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE Class IA Seeks to achieve a total return before AXA Equitable Funds Management
GOVERNMENT BOND/(2) / expenses that approximates the total Group, LLC
return performance of the Barclays SSgA Funds Management, Inc.
Intermediate U.S. Government Bond
Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the Barclays Intermediate U.S.
Government Bond Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE Class IB Seeks to achieve long-term growth of AXA Equitable Funds Management
PLUS capital. Group, LLC
BlackRock Investment Manage-
ment, LLC
Hirayama Investments, LLC
WHV Investment Management
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY Class IA Seeks to achieve a total return (before AllianceBernstein L.P.
INDEX expenses) that approximates the total
return performance of a composite index
comprised of 40% Dow Jones EURO
STOXX 50 Index, 25% FTSE 100 Index,
25% TOPIX Index, and 10% S&P/ASX
200 Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the composite index.
---------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE Class IB Seeks to provide current income and long- AXA Equitable Funds Management
PLUS term growth of income, accompanied by Group, LLC
growth of capital with an emphasis on BlackRock Investment Manage-
risk-adjusted returns and managing vola- ment, LLC
tility in the portfolio. Northern Cross, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE Class IB Seeks to achieve long-term capital J.P. Morgan Investment Manage-
OPPORTUNITIES appreciation ment Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS Class IB Seeks to achieve long-term growth of capi- AXA Equitable Funds Management
tal with an emphasis on risk-adjusted re- Group, LLC
turns and managing volatility in the BlackRock Investment Manage-
portfolio. ment, LLC
Institutional Capital LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX Class IB Seeks to achieve a total return before AllianceBernstein L.P.
expenses that approximates the total
return performance of the Russell 1000
Growth Index, including reinvestment of
dividends at a risk level consistent with
that of the Russell 1000 Growth Index.
---------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 23
---------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS Class IB Seeks to provide long-term capital growth AXA Equitable Funds Management
with an emphasis on risk-adjusted returns Group, LLC
and managing volatility in the portfolio. BlackRock Investment Manage-
ment, LLC
Marsico Capital Management, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX Class IB Seeks to achieve a total return before SSgA Funds Management, Inc.
expenses that approximates the total
return performance of the Russell 1000
Value Index, including reinvestment of
dividends, at a risk level consistent with
that of the Russell 1000 Value Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS Class IA Seeks to achieve long-term growth of AllianceBernstein L.P.
capital with an emphasis on risk- AXA Equitable Funds Management
adjusted returns and managing volatility Group, LLC
in the portfolio.
---------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP Class IB Seeks to achieve capital appreciation and Lord, Abbett & Co. LLC
CORE growth of income with reasonable risk.
---------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL Class IB Seeks to achieve capital appreciation. Massachusetts Financial Services
GROWTH Company d/b/a MFS Investment
Management
---------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX Class IB Seeks to achieve a total return before SSgA Funds Management, Inc.
expenses that approximates the total
return performance of the S&P Mid Cap
400 Index, including reinvestment of divi-
dends, at a risk level consistent with that
of the S&P Mid Cap 400 Index.
---------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS Class IB Seeks to achieve long-term capital AXA Equitable Funds Management
appreciation with an emphasis on risk- Group, LLC
adjusted returns and managing volatility BlackRock Investment Manage-
in the portfolio. ment, LLC
Wellington Management Company,
LLP
---------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET Class IA Seeks to obtain a high level of current The Dreyfus Corporation
income, preserve its assets and maintain
liquidity.
---------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL Class IB Seeks to achieve capital appreciation. Montag & Caldwell, LLC
GROWTH
---------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID Class IB Seeks to achieve capital growth. Morgan Stanley Investment Man-
CAP GROWTH agement Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP Class IB Seeks to achieve capital appreciation, AXA Equitable Funds Management
EQUITY which may occasionally be short-term, Group, LLC
with an emphasis on risk-adjusted returns BlackRock Investment Manage-
and managing volatility in the portfolio. ment, LLC
Franklin Mutual Advisers, LLC
---------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL Class IB Seeks to achieve capital appreciation. OppenheimerFunds, Inc.
---------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND Class IB Seeks to generate a return in excess of Pacific Investment Management
traditional money market products while Company, LLC
maintaining an emphasis on preservation
of capital and liquidity.
---------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS Class IA Seeks to achieve high current income con- AllianceBernstein L.P.
sistent with moderate risk to capital. AXA Equitable Funds Management
Group, LLC
---------------------------------------------------------------------------------------------------------------------------
24 CONTRACT FEATURES AND BENEFITS
--------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS INVESTMENT MANAGER (OR SUB-ADVISER(S),
TRUST PORTFOLIO NAME SHARE CLASS OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX Class IB Seeks to replicate as closely as possible AllianceBernstein L.P.
(before the deduction of portfolio
expenses) the total return of the Russell
2000 Index.
--------------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH Class IB Seeks to achieve long-term capital T. Rowe Price Associates, Inc.
STOCK appreciation and secondarily, income.
--------------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL Class IB Seeks to achieve long-term capital growth AXA Equitable Funds Management
EQUITY with an emphasis on risk-adjusted returns Group, LLC
and managing volatility in the portfolio. BlackRock Investment Manage-
ment, LLC
Templeton Investment Counsel, LLC
--------------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME Class IB Seeks to achieve total return through capi- UBS Global Asset Management
tal appreciation with income as a secon- (Americas) Inc.
dary consideration.
--------------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK Class IB Seeks to achieve capital growth and in- Invesco Advisers, Inc.
come.
--------------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA Class IB Seeks to achieve long-term capital Wells Capital Management, Inc.
GROWTH growth.
--------------------------------------------------------------------------------------------
AIM VARIABLE INSURANCE
FUNDS (INVESCO VARIABLE
INSURANCE FUNDS) -
SERIES II PORTFOLIO NAME OBJECTIVE
--------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL The fund's investment objective is total return through
ESTATE FUND growth of capital and current income.
--------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD The fund's investment objective is total return comprised
FUND of current income and capital appreciation.
--------------------------------------------------------------------------------------------
INVESCO V.I. The fund's investment objective is long-term growth of
INTERNATIONAL GROWTH capital.
FUND
--------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP The fund's investment objective is long-term growth of
CORE EQUITY FUND capital.
--------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP The fund's investment objective is long-term growth of
EQUITY FUND capital.
--------------------------------------------------------------------------------------------
FIDELITY(R) VARIABLE
INSURANCE PRODUCTS
(VIP) - SERVICE CLASS 2
PORTFOLIO NAME OBJECTIVE
--------------------------------------------------------------------------------------------
FIDELITY(R) VIP Seeks long-term capital appreciation.
CONTRAFUND(R) PORTFOLIO
--------------------------------------------------------------------------------------------
GOLDMAN SACHS
VARIABLE INSURANCE
TRUST - SERVICE SHARES
PORTFOLIO NAME OBJECTIVE
--------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID Seeks long-term capital appreciation.
CAP VALUE FUND
--------------------------------------------------------------------------------------------
IVY FUNDS VARIABLE
INSURANCE PORTFOLIOS PORTFOLIO
NAME OBJECTIVE
--------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY To seek to provide capital growth and appreciation.
--------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME To seek to provide total return through a combination of
high current income and capital appreciation.
--------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP To seek to provide growth of capital.
GROWTH
--------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP To seek to provide growth of capital.
GROWTH
--------------------------------------------------------------------------------------------
------------------------------------------------------------------------
AIM VARIABLE INSURANCE
FUNDS (INVESCO VARIABLE
INSURANCE FUNDS) - INVESTMENT MANAGER (OR SUB-ADVISER(S),
SERIES II PORTFOLIO NAME AS APPLICABLE)
------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL Invesco Advisers, Inc.
ESTATE FUND Invesco Asset Management Limited
------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD Invesco Advisers, Inc.
FUND
------------------------------------------------------------------------
INVESCO V.I. Invesco Advisers, Inc.
INTERNATIONAL GROWTH
FUND
------------------------------------------------------------------------
INVESCO V.I. MID CAP Invesco Advisers, Inc.
CORE EQUITY FUND
------------------------------------------------------------------------
INVESCO V.I. SMALL CAP Invesco Advisers, Inc.
EQUITY FUND
------------------------------------------------------------------------
FIDELITY(R) VARIABLE
INSURANCE PRODUCTS
(VIP) - SERVICE CLASS 2 INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME AS APPLICABLE)
------------------------------------------------------------------------
FIDELITY(R) VIP Fidelity Management & Research Com-
CONTRAFUND(R) PORTFOLIO pany (FMR)
------------------------------------------------------------------------
GOLDMAN SACHS
VARIABLE INSURANCE
TRUST - SERVICE SHARES INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME AS APPLICABLE)
------------------------------------------------------------------------
GOLDMAN SACHS VIT MID Goldman Sachs Asset Management, L.P.
CAP VALUE FUND
------------------------------------------------------------------------
IVY FUNDS VARIABLE
INSURANCE PORTFOLIOS PORTFOLIO INVESTMENT MANAGER (OR SUB-ADVISER(S),
NAME AS APPLICABLE)
------------------------------------------------------------------------
IVY FUNDS VIP ENERGY Waddell & Reed Investment Manage-
ment Company (WRIMCO)
------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME Waddell & Reed Investment Manage-
ment Company (WRIMCO)
------------------------------------------------------------------------
IVY FUNDS VIP MID CAP Waddell & Reed Investment Manage-
GROWTH ment Company (WRIMCO)
------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP Waddell & Reed Investment Manage-
GROWTH ment Company (WRIMCO)
------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 25
---------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT
SERIES, INC. - SERVICE INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT Seeks long-term capital appreciation. Lazard Asset Management LLC
EMERGING MARKETS
EQUITY PORTFOLIO
---------------------------------------------------------------------------------------------------------------------------
MFS(R) VARIABLE
INSURANCE TRUSTS
- SERVICE INVESTMENT MANAGER (OR SUB-ADVISER(S),
CLASS PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL The fund's investment objective is to seek capital Massachusetts Financial Services
VALUE PORTFOLIO appreciation. Company
---------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH The fund's investment objective is to seek capital Massachusetts Financial Services
STOCK SERIES appreciation. Company
---------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST The fund's investment objective is to seek capital Massachusetts Financial Services
SERIES appreciation. Company
---------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY The fund's investment objective is to seek capital Massachusetts Financial Services
PORTFOLIO appreciation. Company
---------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES The fund's investment objective is to seek total return. Massachusetts Financial Services
Company
---------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP TRUST - S INVESTMENT MANAGER (OR SUB-ADVISER(S),
CLASS PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL HARD Seeks long-term capital appreciation by investing primar- Van Eck Associates Corporation
ASSETS FUND ily in "hard asset" securities. Income is a secondary
consideration.
---------------------------------------------------------------------------------------------------------------------------
(1)This is the portfolio's new name, effective on or about May 21, 2012,
subject to regulatory approval. The portfolio's former name was All Asset
Allocation.
(2)This is the portfolio's new name, effective on or about May 1, 2012. The
portfolio's former name was EQ/Intermediate Government Bond Index.
YOU SHOULD CONSIDER THE INVESTMENT OBJECTIVES, RISKS AND CHARGES AND EXPENSES
OF THE PORTFOLIOS CAREFULLY BEFORE INVESTING. THE PROSPECTUSES FOR THE TRUSTS
CONTAIN THIS AND OTHER IMPORTANT INFORMATION ABOUT THE PORTFOLIOS. THE
PROSPECTUSES SHOULD BE READ CAREFULLY BEFORE INVESTING. IN ORDER TO OBTAIN
COPIES OF THE TRUST PROSPECTUSES THAT DO NOT ACCOMPANY THIS PROSPECTUS, YOU MAY
CALL ONE OF OUR CUSTOMER SERVICE REPRESENTATIVES AT (800) 628-6673.
26 CONTRACT FEATURES AND BENEFITS
GUARANTEED INTEREST OPTION
The guaranteed interest option is part of our general account and pays interest
at guaranteed rates. We discuss our general account in "More information" later
in this prospectus.
We assign an interest rate to each amount allocated to the guaranteed interest
option. This rate is guaranteed for a specified period. The rate may be
different depending upon certain factors including the type and series of your
contract and when the allocation is made. Therefore, different interest rates
may apply to different amounts in the guaranteed interest option.
We credit interest daily to amounts in the guaranteed interest option. There
are three levels of interest in effect at the same time in the guaranteed
interest option:
(1)the minimum interest rate guaranteed over the life of the contract,
(2)the annual minimum guaranteed interest rate for the calendar year, and
(3)the current interest rate.
We set current interest rates periodically, according to our procedures that we
have in effect at the time. All interest rates are effective annual rates, but
before deduction of annual administrative charges or any withdrawal charges.
The annual minimum guaranteed interest rate for 2012 ranges from 1.00% to 3.00%
depending on the lifetime guaranteed minimum rate of your contract. Depending
on your contract type, contract series, and the state where your contract is
issued, the lifetime minimum guaranteed interest rate ranges from 1.00% to
3.00% (may be 4.00% for series 100 NQ contracts in certain states). The
lifetime minimum guaranteed interest rate is shown in your contract. The annual
minimum guaranteed interest rate will never be less than the lifetime minimum
guaranteed interest rate. Current interest rates will never be less than the
annual minimum guaranteed interest rate.
FIXED MATURITY OPTIONS
We offer fixed maturity options with maturity dates generally ranging from one
to ten years (one to seven in Oregon). We will not accept allocations to a
fixed maturity option if on the date the contribution or transfer is to be
applied the rate to maturity is 3%. This means that at points in time there may
be no fixed maturity options available. You can allocate your contributions to
one or more of these fixed maturity options. However, you may not allocate more
than one contribution to any one fixed maturity option. These amounts become
part of a non-unitized separate account. They will accumulate interest at the
"rate to maturity" for each fixed maturity option. The total amount you
allocate to and accumulate in each fixed maturity option is called the "fixed
maturity amount." Your financial professional can provide you with the approval
status of the fixed maturity options in your state.
--------------------------------------------------------------------------------
Fixed maturity options generally range from one to ten years to maturity.
--------------------------------------------------------------------------------
The rate to maturity you will receive for each fixed maturity option is the
rate to maturity in effect for new contributions allocated to that fixed
maturity option on the date we apply your contribution.
On the maturity date of a fixed maturity option your fixed maturity amount,
assuming you have not made any withdrawals or transfers, will equal your
contribution to that fixed maturity option plus interest, at the rate to
maturity for that contribution. This is the fixed maturity option's "maturity
value." Before maturity, the current value we will report for your fixed
maturity amount will reflect a market value adjustment. Your current value will
reflect the market value adjustment that we would make if you were to withdraw
all of your fixed maturity amounts on the date of the report. We call this your
"market adjusted amount."
FIXED MATURITY OPTIONS AND MATURITY DATES. We currently offer fixed maturity
options ending on June 15th for maturity years ranging from one through ten
(seven in Oregon). Not all fixed maturity options will be available for
annuitant ages 76 and above. See "Allocating your contributions" below. As
fixed maturity options expire, we expect to add maturity years so that
generally ten fixed maturity options are available at any time.
We will not accept allocations to a fixed maturity option if on the date the
contribution is to be applied:
.. you previously allocated a contribution or made a transfer to the same
fixed maturity option; or
.. the rate to maturity is 3%; or
.. the fixed maturity option's maturity date is within 45 days; or
.. the fixed maturity option's maturity date is later than the date annuity
payments are to begin.
YOUR CHOICES AT THE MATURITY DATE. We will notify you at least 45 days before
each of your fixed maturity options is scheduled to mature. At that time, you
may choose to have one of the following take place on the maturity date, as
long as none of the conditions listed above or in "Allocating your
contributions" below would apply:
(a)transfer the maturity value into another available fixed maturity option, or
into any of the variable investment options; or
(b)withdraw the maturity value (there may be a withdrawal charge).
If we do not receive your choice on or before the fixed maturity option's
maturity date, we will automatically transfer your maturity value into the next
available fixed maturity option (or another investment option if we are
required to do so by any state regulation). As of February 15, 2012, the next
available maturity date was June 15, 2021 (see "About our fixed maturity
options" in "More information" later in this prospectus). We may change our
procedures in the future.
MARKET VALUE ADJUSTMENT. If you make any withdrawals (including transfers,
surrender or termination of your contract, or when we make deductions for
charges) from a fixed maturity option before it matures we will make a market
value adjustment, which will increase or decrease any fixed maturity amount you
have in that fixed maturity option. The amount of the adjustment will depend on
two factors:
(a)the difference between the rate to maturity that applies to the amount being
withdrawn and the rate to maturity in effect at that time for new
allocations to that same fixed maturity option, and
(b)the length of time remaining until the maturity date.
CONTRACT FEATURES AND BENEFITS 27
In general, if interest rates rise from the time that you originally allocate
an amount to a fixed maturity option to the time that you take a withdrawal,
the market value adjustment will be negative. Likewise, if interest rates drop
at the end of that time, the market value adjustment will be positive. Also,
the amount of the market value adjustment, either up or down, will be greater
the longer the time remaining until the fixed maturity option's maturity date.
Therefore, it is possible that the market value adjustment could greatly reduce
your value in the fixed maturity options, particularly in the fixed maturity
options with later maturity dates.
We provide an illustration of the market adjusted amount of specified maturity
values, an explanation of how we calculate the market value adjustment, and
information concerning our general account and investments purchased with
amounts allocated to the fixed maturity options, in "More information" later in
this prospectus. Appendix II at the end of this prospectus provides an example
of how the market value adjustment is calculated.
SELECTING YOUR INVESTMENT METHOD
You must choose one of the following methods for selecting your investment
options:
.. MAXIMUM INVESTMENT OPTIONS CHOICE. Under this method, you may allocate
contributions or transfer funds to any of the available investment options
listed in A and B in the investment options chart. You can make transfers
whenever you choose. However, there will be restrictions on the amount you
can transfer out of the guaranteed interest option listed in A.
.. MAXIMUM TRANSFER FLEXIBILITY. Under this method, you may allocate
contributions or transfer funds to any of the available investment options
listed in A in the investment options chart and no transfer restrictions
will apply.
TEMPORARY REMOVAL OF TRANSFER RESTRICTIONS THAT APPLY TO THE INVESTMENT
METHODS. From time to time, we may remove certain restrictions that apply to
your investment method. If we do so, we will tell you. For example, if you
elect the "Maximum investment options choice" method, for a limited time, there
will be no restrictions on the amount you can transfer out of the guaranteed
interest option listed in group "A." If you elect the "Maximum transfer
flexibility" method, for a limited time, you will be able to use the fixed
income variable investment options listed in group "B" as well as the fixed
maturity options.
We will also tell you at least 45 days in advance of the day that we intend to
reimpose the transfer restrictions. When we reimpose the transfer restrictions,
if you elect the "Maximum investment options choice" method, limits on
transfers out of the guaranteed interest option will again apply. If you elect
the "Maximum transfer flexibility" method, you will no longer be permitted to
allocate new contributions to, or transfer amounts into the variable investment
options in group "B" (including through our rebalancing program) or the fixed
maturity options. However, amounts that are in any investment options that are
not available under "Maximum transfer flexibility" can remain in these options.
----------------------------------------------------------------------------
INVESTMENT OPTIONS
----------------------------------------------------------------------------
A
----------------------------------------------------------------------------
Guaranteed Interest Option
----------------------------------------------------------------------------
DOMESTIC STOCKS
----------------------------------------------------------------------------
AXA Aggressive Allocation EQ/Mutual Large Cap Equity
AXA Moderate-Plus Allocation EQ/Small Company Index
AXA Moderate Growth Strategy EQ/T. Rowe Price Growth Stock
AXA Tactical Manager 400 EQ/Templeton Global Equity
AXA Tactical Manager 500 EQ/UBS Growth and Income
AXA Tactical Manager 2000 EQ/Van Kampen Comstock
EQ/AllianceBernstein Dynamic Wealth EQ/Wells Fargo Omega Growth
Strategies Fidelity(R) VIP Contrafund(R)
EQ/AllianceBernstein Small Cap Growth Goldman Sachs VIT Mid Cap Value
EQ/AXA Franklin Small Cap Value Core Invesco V.I. Mid Cap Core Equity
EQ/BlackRock Basic Value Equity Invesco V.I. Small Cap Equity
EQ/Boston Advisors Equity Income Ivy Funds VIP Energy
EQ/Calvert Socially Responsible Ivy Funds VIP Mid Cap Growth
EQ/Capital Guardian Research Ivy Funds VIP Small Cap Growth
EQ/Common Stock Index MFS(R) Investors Growth Stock
EQ/Davis New York Venture MFS(R) Investors Trust
EQ/Equity 500 Index MFS(R) Technology
EQ/Equity Growth PLUS MFS(R) Utilities
EQ/Franklin Templeton Allocation Multimanager Aggressive Equity
EQ/GAMCO Mergers and Acquisitions Multimanager Large Cap Core Equity
EQ/GAMCO Small Company Value Multimanager Large Cap Value
EQ/JPMorgan Value Opportunities Multimanager Mid Cap Growth
EQ/Large Cap Core PLUS Multimanager Mid Cap Value
EQ/Large Cap Growth Index Multimanager Small Cap Growth
EQ/Large Cap Growth PLUS Multimanager Small Cap Value
EQ/Large Cap Value Index Multimanager Technology
EQ/Large Cap Value PLUS Target 2015 Allocation
EQ/Lord Abbett Large Cap Core Target 2025 Allocation
EQ/Mid Cap Index Target 2035 Allocation
EQ/Mid Cap Value PLUS Target 2045 Allocation
EQ/Montag & Caldwell Growth Van Eck VIP Global Hard Assets
EQ/Morgan Stanley Mid Cap Growth
----------------------------------------------------------------------------
INTERNATIONAL STOCKS
----------------------------------------------------------------------------
AXA Tactical Manager International Invesco V.I. Global Real Estate
EQ/Global Multi-Sector Equity Invesco V.I. International Growth
EQ/International Core PLUS Lazard Retirement Emerging Markets
EQ/International Equity Index Equity
EQ/International Value PLUS MFS(R) International Value
EQ/MFS International Growth Multimanager International Equity
EQ/Oppenheimer Global
----------------------------------------------------------------------------
BALANCED/HYBRID
----------------------------------------------------------------------------
All Asset Growth-Alt 20 AXA Moderate Allocation
AXA Balanced Strategy
----------------------------------------------------------------------------
B
----------------------------------------------------------------------------
FIXED INCOME
----------------------------------------------------------------------------
AXA Conservative Allocation EQ/Money Market
AXA Conservative-Plus Allocation EQ/PIMCO Ultra Short Bond
AXA Conservative Growth Strategy EQ/Quality Bond PLUS
AXA Conservative Strategy Invesco V.I. High Yield
EQ/Core Bond Index Ivy Funds VIP High Income
EQ/Franklin Core Balanced Multimanager Core Bond
EQ/Global Bond PLUS Multimanager Multi-Sector Bond
EQ/Intermediate Government Bond
----------------------------------------------------------------------------
The Target Allocation investment options are expected to invest more heavily in
fixed income securities as they approach their respective target dates, and
thereafter. As each Target Allocation investment option reaches its respective
target date, we reserve the right to make
28 CONTRACT FEATURES AND BENEFITS
it a group "B" investment option. Please note that if you select the "Maximum
transfer flexibility" method, and you allocate any contributions or account
value to any of the Target Allocation investment options, you will be deemed to
have changed to the "maximum investment option choice" method. This change to
your investment method will occur when you change your allocation instruction
to include a Target Allocation investment option or when you make a transfer to
a Target Allocation investment option that has been reassigned. We will notify
you of this change in writing. Please note that if this occurs, the number of
variable investment options available to you will increase. In other words, the
"B" investment options will be available to you. However, your ability to
transfer out of the guaranteed interest option will be limited.
If you select the "maximum transfer flexibility" method but have not included
any of the Target Allocation investment options among your allocations, you
will not be changed to the alternate method but those options will no longer be
available to you.
You may choose from any of the investment options available under your
investment method. In all cases, if any of the options listed in B in the chart
referenced above are selected, you will be subject to the restrictions on
transfers out of the guaranteed interest option that apply under the maximum
investment options choice investment method.
ALLOCATING YOUR CONTRIBUTIONS
Once you have made your investment method choice, you may allocate your
contributions to one or more, or all of the investment options that you have
chosen, subject to any restrictions under the investment method you chose.
However, you may not allocate more than one contribution to any one fixed
maturity option. If the annuitant is age 76 or older, you may only allocate
contributions to fixed maturity options with maturities of five years or less.
Allocations must be in whole percentages and you may change your allocation
percentages at any time. However, the total of your allocations must equal
100%. Once your contributions are allocated to the investment options, they
become part of your account value. We discuss account value in "Determining
your contract's value" later in this prospectus. After your contract is issued,
you may request that we add or eliminate any variable investment options that
result in transfer restrictions. We reserve the right to deny your request. See
"Transferring your money among investment options" later in this prospectus.
The contract is between you and AXA Equitable. The contract is not an
investment advisory account, and AXA Equitable is not providing any investment
advice or managing the allocations under your contract. In the absence of a
specific written arrangement to the contrary, you, as the owner of the
contract, have the sole authority to make investment allocations and other
decisions under the contract. Your AXA Advisors' financial professional is
acting as a broker-dealer registered representative, and is not authorized to
act as an investment advisor or to manage the allocations under your contract.
If your financial professional is a registered representative with a
broker-dealer other than AXA Advisors, you should speak with him/her regarding
any different arrangements that may apply.
YOUR RIGHT TO CANCEL WITHIN A CERTAIN NUMBER OF DAYS
This is provided for informational purposes only. Since the contracts are no
longer available to new purchasers, this cancellation provision is no longer
applicable.
If for any reason you are not satisfied with your contract, you may return it
to us for a refund. To exercise this cancellation right you must mail the
contract directly to our processing office within 10 days after you receive it.
In some states, this "free look" period may be longer.
For contributions allocated to the variable investment options, your refund
will equal your contributions, reflecting any investment gain or loss that also
reflects the daily charges we deduct. For contributions allocated to the fixed
maturity options, your refund will equal the amount of the contribution
allocated to the fixed maturity options reflecting any positive or negative
market value adjustments. Some states require that we refund the full amount of
your contribution (not including any investment gain or loss, interest, or
market value adjustment). For contributions allocated to the guaranteed
interest option, your refund will equal the amount of the contribution. For an
IRA contract returned to us within seven days after you receive it, we are
required to refund the full amount of your contribution.
We may require that you wait six months before you apply for a contract with us
again if:
.. you cancel your contract during the free look period; or
.. you change your mind before you receive your contract whether we have
received your contribution or not.
Please see "Tax information" later in this prospectus for possible consequences
of cancelling your contract.
Also, if you fully or partially convert an existing traditional IRA contract to
a Roth IRA or Roth Advantage, you may cancel your Roth IRA or Roth Advantage
contract and return to a traditional IRA contract. Our processing office, or
your financial professional, can provide you with the cancellation
instructions. Ask for the form entitled "EQUI-VEST(R) Roth IRA
Re-Characterization Form."
In addition to the cancellation right described above, you have the right to
surrender your contract, rather than cancel it. Please see "Surrender of your
contract to receive its cash value" later in this prospectus. Surrendering your
contract may yield results different than canceling your contract, including a
greater potential for taxable income. In some cases, your cash value upon
surrender may be greater than your contributions to the contract. Please see
"Tax information" later in this prospectus for possible consequences of
cancelling your contract.
CONTRACT FEATURES AND BENEFITS 29
2. Determining your contract's value
--------------------------------------------------------------------------------
YOUR ACCOUNT VALUE AND CASH VALUE
Your "account value" is the total of the: (i) values you have allocated to the
variable investment options; (ii) the guaranteed interest option; and (iii) the
market adjusted amounts you have in the fixed maturity options. These amounts
are subject to certain fees and charges discussed under "Charges and expenses"
later in this prospectus.
Your contract also has a "cash value." At any time before annuity payments
begin, your contract's cash value is equal to the account value, less: (i) any
applicable withdrawal charges and (ii) the total amount or a pro rata portion
of the annual administrative charge. Please see "Surrender of your contract to
receive its cash value" in "Accessing your money" later in this prospectus.
YOUR CONTRACT'S VALUE IN THE VARIABLE INVESTMENT OPTIONS
Each variable investment option invests in shares of a corresponding portfolio.
Your value in each variable investment option is measured by "units." The value
of your units will increase or decrease as though you had invested it in the
corresponding portfolio's shares directly. Your value, however, will be reduced
by the amount of the fees and charges that we deduct under the contract.
--------------------------------------------------------------------------------
Units measure your value in each variable investment option.
--------------------------------------------------------------------------------
The unit value for each variable investment option depends on the investment
performance of that option minus daily charges for mortality and expense risks
and other expenses. On any day, your value in any variable investment option
equals the number of units credited to that option, adjusted for any units
purchased for or deducted from your contract under that option, multiplied by
that day's value for one unit. The number of your contract units in any
variable investment option does not change unless they are:
(i)increased to reflect additional contributions;
(ii)decreased to reflect a withdrawal (plus applicable withdrawal charges); or
(iii)increased to reflect a transfer into, or decreased to reflect a transfer
out of a variable investment option.
In addition, the annual administrative charge or third-party transfer or
exchange charge, will reduce the number of units credited to your contract. A
description of how unit values are calculated is found in the SAI.
YOUR CONTRACT'S VALUE IN THE GUARANTEED INTEREST OPTION
Your value in the guaranteed interest option at any time will equal: your
contributions and transfers to that option, plus interest, minus withdrawals
and transfers out of the option, and charges we deduct.
YOUR CONTRACT'S VALUE IN THE FIXED MATURITY OPTIONS
Your value in each fixed maturity option at any time before the maturity date
is the market adjusted amount in each option, which reflects withdrawals out of
the option and charges we deduct. This is equivalent to your fixed maturity
amount increased or decreased by the market value adjustment. Your value,
therefore, may be higher or lower than your contributions (less withdrawals)
accumulated at the rate to maturity. At the maturity date, your value in a
fixed maturity option will equal its maturity value, provided there have been
no withdrawals or transfers.
30 DETERMINING YOUR CONTRACT'S VALUE
3. Transferring your money among investment options
--------------------------------------------------------------------------------
TRANSFERRING YOUR ACCOUNT VALUE
At any time before the date annuity payments are to begin, you can transfer
some or all of your account value among the investment options, subject to the
following:
.. You must transfer at least $300 of account value or, if less, the entire
amount in the investment option. We may waive the $300 requirement.
.. You may not transfer to a fixed maturity option in which you already have
value.
.. You may not transfer to a fixed maturity option that has a rate to maturity
of 3%.
.. If the annuitant is age 76 or older, you must limit your transfers to fixed
maturity options with maturities of five years or less. As of February 15,
2012, not all maturities were available. You may not transfer to a fixed
maturity option if its maturity date is later than the date annuity
payments are to begin.
.. If you make transfers out of a fixed maturity option other than at its
maturity date the transfer will cause a market value adjustment.
.. If you choose the maximum investment options choice method for selecting
investment options (including if you have been deemed to have selected that
method as a result of a Target Allocation investment option in which you
are invested becoming a group "B" option as described under "Selecting your
investment method" in "Contract features and benefits" earlier in this
prospectus) the maximum amount you may transfer in any contract year from
the guaranteed interest option to any other investment option is (a) 25% of
the amount you had in the guaranteed interest option on the last day of the
prior contract year or, if greater, (b) the total of all amounts you
transferred from the guaranteed interest option to any other investment
option in the prior contract year.
.. If you transfer money from another financial institution into the
guaranteed interest option during your first contract year, and if you have
selected the maximum investment options method (including if you have been
deemed to have selected that method as a result of a Target Allocation
investment option in which you are invested becoming a group "B" option as
described under "Selecting your investment method" in "Contract features
and benefits" earlier in this prospectus) you may, during the balance of
that contract year, transfer up to 25% of such initial guaranteed interest
option balance to any other investment option.
Upon advance notice to you, we may change or establish additional restrictions
on transfers among the investment options, including limitations on the number,
frequency, or dollar amount of transfers. A transfer request does not change
your percentages for allocating current or future contributions among the
investment options. Our current transfer restrictions are set forth in the
"Disruptive transfer activity" section below.
You may request a transfer in writing or by telephone using TOPS or online
using Online Account Access. You must send in all signed written requests
directly to our processing office. Transfer requests should specify:
(1)the contract number,
(2)the dollar amounts to be transferred, and
(3)the investment options to and from which you are transferring.
We will confirm all transfers in writing.
Please see "Allocating your contributions" in "Contract features and benefits"
for more information about your role in managing your allocations.
DISRUPTIVE TRANSFER ACTIVITY
You should note that the contract is not designed for professional "market
timing" organizations, or other organizations or individuals engaging in a
market timing strategy. The contract is not designed to accommodate programmed
transfers, frequent transfers or transfers that are large in relation to the
total assets of the underlying portfolio.
Frequent transfers, including market timing and other program trading or
short-term trading strategies, may be disruptive to the underlying portfolios
in which the variable investment options invest. Disruptive transfer activity
may adversely affect performance and the interests of long-term investors by
requiring a portfolio to maintain larger amounts of cash or to liquidate
portfolio holdings at a disadvantageous time or price. For example, when market
timing occurs, a portfolio may have to sell its holdings to have the cash
necessary to redeem the market timer's investment. This can happen when it is
not advantageous to sell any securities, so the portfolio's performance may be
hurt. When large dollar amounts are involved, market timing can also make it
difficult to use long-term investment strategies because a portfolio cannot
predict how much cash it will have to invest. In addition, disruptive transfers
or purchases and redemptions of portfolio investments may impede efficient
portfolio management and impose increased transaction costs, such as brokerage
costs, by requiring the portfolio manager to effect more frequent purchases and
sales of portfolio securities. Similarly, a portfolio may bear increased
administrative costs as a result of the asset level and investment volatility
that accompanies patterns of excessive or short-term trading. Portfolios that
invest a significant portion of their assets in foreign securities or the
securities of small- and mid-capitalization companies tend to be subject to the
risks associated with market timing and short-term trading strategies to a
greater extent than portfolios that do not. Securities trading in overseas
markets present time zone arbitrage opportunities when events affecting
portfolio securities values occur after the close of the overseas market but
prior to the close of the U.S. markets. Securities of small- and
mid-capitalization companies present arbitrage opportunities because the market
for such securities may be less liquid than the market for securities of
TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS 31
larger companies, which could result in pricing inefficiencies. Please see the
prospectuses for the underlying portfolios for more information on how
portfolio shares are priced.
We currently use the procedures described below to discourage disruptive
transfer activity. You should understand, however, that these procedures are
subject to the following limitations: (1) they primarily rely on the policies
and procedures implemented by the underlying portfolios; (2) they do not
eliminate the possibility that disruptive transfer activity, including market
timing, will occur or that portfolio performance will be affected by such
activity; and (3) the design of market timing procedures involves inherently
subjective judgments, which we seek to make in a fair and reasonable manner
consistent with the interests of all contract owners.
We offer investment options with underlying portfolios that are part of AXA
Premier VIP Trust and EQ Advisors Trust (together, the "affiliated trusts"), as
well as investment options with underlying portfolios of outside trusts with
which AXA Equitable has entered participation agreements (the "unaffiliated
trusts" and, collectively with the affiliated trusts, the "trusts"). The
affiliated trusts have adopted policies and procedures regarding disruptive
transfer activity. They discourage frequent purchases and redemptions of
portfolio shares and will not make special arrangements to accommodate such
transactions. They aggregate inflows and outflows for each portfolio on a daily
basis. On any day when a portfolio's net inflows or outflows exceed an
established monitoring threshold, the affiliated trust obtains from us contract
owner trading activity. The affiliated trusts currently consider transfers into
and out of (or vice versa) the same variable investment option within a five
business day period as potentially disruptive transfer activity.
When a contract owner is identified in connection with potentially disruptive
transfer activity for the first time, a letter is sent to the contract owner
explaining that there is a policy against disruptive transfer activity and that
if such activity continues certain transfer privileges may be eliminated. If
and when the contract owner is identified a second time as engaged in
potentially disruptive transfer activity under the contract, we currently
prohibit the use of voice, fax and automated transaction services. We currently
apply such action for the remaining life of each affected contract. We or a
trust may change the definition of potentially disruptive transfer activity,
the monitoring procedures and thresholds, any notification procedures, and the
procedures to restrict this activity. Any new or revised policies and
procedures will apply to all contract owners uniformly. We do not permit
exceptions to our policies restricting disruptive transfer activity.
Each unaffiliated trust may have its own policies and procedures regarding
disruptive transfer activity. If an unaffiliated trust advises us that there
may be disruptive activity from one of our contract owners, we will work with
the unaffiliated trust to review contract owner trading activity. Each trust
reserves the right to reject a transfer that it believes, in its sole
discretion, is disruptive (or potentially disruptive) to the management of one
of its portfolios. Please see the prospectuses for the trusts for more
information.
It is possible that a trust may impose a redemption fee designed to discourage
frequent or disruptive trading by contract owners. As of the date of this
prospectus, the trusts had not implemented such a fee. If a redemption fee is
implemented by a trust, that fee, like any other trust fee, will be borne by
the contract owner.
Contract owners should note that it is not always possible for us and the
underlying trusts to identify and prevent disruptive transfer activity. In
addition, because we do not monitor for all frequent trading at the separate
account level, contract owners may engage in frequent trading which may not be
detected, for example, due to low net inflows or outflows on the particular
day(s). Therefore, no assurance can be given that we or the trusts will
successfully impose restrictions on all potentially disruptive transfers.
Because there is no guarantee that disruptive trading will be stopped, some
contract owners may be treated differently than others, resulting in the risk
that some contract owners may be able to engage in frequent transfer activity
while others will bear the effect of that frequent transfer activity. The
potential effects of frequent transfer activity are discussed above.
AUTOMATIC TRANSFER OPTIONS
INVESTMENT SIMPLIFIER
Our Investment simplifier program allows you to choose from two automatic
options for transferring amounts from the guaranteed interest option to the
variable investment options. The transfer options are the "fixed-dollar option"
and the "interest sweep." You may select one or the other but not both. If you
elect to use rebalancing option II (discussed below), you may not choose either
of the investment simplifier options.
FIXED-DOLLAR OPTION. Under this option, you may elect to have a fixed-dollar
amount transferred out of the guaranteed interest option and into the variable
investment options of your choice on a monthly basis. You can specify the
number of monthly transfers or instruct us to continue to make monthly
transfers until all available amounts in the guaranteed interest option have
been transferred out.
In order to elect the fixed-dollar option, you must have a minimum of $5,000 in
the guaranteed interest option on the date we receive your election form at our
processing office. You also must elect to transfer at least $50 per month. The
fixed-dollar option is subject to the guaranteed interest option transfer
limitation described above.
INTEREST SWEEP. Under the interest sweep, we will make transfers on a monthly
basis from amounts in the guaranteed interest option. The amount we will
transfer will be the interest credited to amounts you have in the guaranteed
interest option from the last business day of the prior month to the last
business day of the current month. You must have at least $7,500 in the
guaranteed interest option on the date we receive your election and on the last
business day of each month thereafter to participate in the interest sweep
option.
The fixed-dollar option and interest sweep feature are forms of dollar-cost
averaging. Dollar-cost averaging allows you to gradually allocate amounts to
the variable investment options by periodically transferring approximately the
same dollar amount to the variable investment options you select. This will
cause you to purchase more units if the unit's value is low and fewer units if
the unit's value is high. Therefore, you may get a lower average cost per unit
over the long term. This plan of investing, however, does not guarantee that
you will earn a profit or be protected against losses.
32 TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS
WHEN YOUR PARTICIPATION IN THE INVESTMENT SIMPLIFIER WILL END. Your
participation in the investment simplifier option will end:
.. Under the fixed-dollar option, when either the number of designated monthly
transfers have been completed or the amount you have available in the
guaranteed interest option has been transferred out.
.. Under the interest sweep, when the amount you have in the guaranteed
interest option falls below $7,500 (determined on the last business day of
the month) for two months in a row.
.. Under either option, on the date we receive at our processing office, your
written request to cancel automatic transfers, or on the date your contract
terminates.
REBALANCING YOUR ACCOUNT VALUE
Our rebalancing program offers two options that you can use to automatically
reallocate your account value. Option I permits reallocation among the variable
investment options only and option II permits reallocation among the variable
investment options and the guaranteed interest option. To enroll in the asset
rebalancing program, you must notify us in writing by completing our asset
rebalancing form, instructing us:
(a)in whole percentages only, the percentage you want invested in each variable
investment option (and the guaranteed interest option, if applicable), and
(b)how often you want the rebalancing to occur (quarterly, semi-annually, or
annually).
While your rebalancing program is in effect, we will transfer amounts among
each variable investment option (and the guaranteed interest option, if
applicable), so that the percentage of your account value that you specify is
invested in each option at the end of each rebalancing date. Your entire
account value in the variable investment options (and guaranteed interest
option, if applicable) must be included in the rebalancing program. Currently,
we permit rebalancing of up to 20 investment options. Transfer restrictions out
of the guaranteed interest option may apply in accordance with the last two
bullets under "Transferring your account value" above in this section. The
initial transfer under the rebalancing program (based on your account value as
of the day before the program is established) is not permitted to cause the
transfer restrictions to be violated, and any rebalancing election that would
be a violation of the transfer restrictions will not be put into effect.
However, if the program can be established, once it is in effect, the transfer
restrictions will be waived for the rebalancing transfers.
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Rebalancing does not assure a profit or protect against loss. You should
periodically review your allocation percentages as your needs change. You may
want to discuss the rebalancing program with your financial professional and/or
financial adviser before electing the program.
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To be eligible, you must have (i) at least $5,000 of account value in the
variable investment options for option I, or (ii) at least $5,000 of account
value in the variable investment options and the guaranteed interest option,
combined for option II. Rebalancing is not available for amounts you have
allocated in the fixed maturity options. We may waive this $5,000 requirement.
If you elect to use option II, you may not choose either of the investment
simplifier automatic options.
You may elect or terminate the rebalancing program at any time. You may also
change your allocations under the program at any time. Once enrolled in the
rebalancing program, it will remain in effect until you instruct us in writing
to terminate the program. Requesting an investment option transfer while
enrolled in our rebalancing program will not automatically change your
allocation instructions for rebalancing your account value. This means that
upon the next scheduled rebalancing, we will transfer amounts among your
investment options pursuant to the allocation instructions previously on file
for your program. Changes to your allocation instructions for the rebalancing
program (or termination of your enrollment in the program) must be in writing
and sent to our processing office.
TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS 33
4. Accessing your money
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WITHDRAWING YOUR ACCOUNT VALUE
You have several ways to withdraw your account value before annuity payments
begin. The table below shows the methods available under each type of contract.
More information follows the table. For the tax consequences of taking
withdrawals, see "Tax information" later in this prospectus.
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METHOD OF WITHDRAWAL
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MINIMUM
CONTRACT PARTIAL SYSTEMATIC DISTRIBUTION
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NQ Yes Yes No
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Traditional IRA Yes Yes Yes
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QP IRA Yes Yes Yes
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Roth Advantage Yes Yes No
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Roth IRA Yes Yes No
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PARTIAL WITHDRAWALS
(All contracts)
You may take partial withdrawals from your account value at any time while the
annuitant is living and before annuity payments begin. The minimum amount you
may withdraw at any time is $300. If you request a withdrawal that leaves you
with an account value of less than $500, we may treat it as a request to
surrender the contract for its cash value. See "Surrender of your contract to
receive its cash value" below.
Partial withdrawals in excess of the 10% free withdrawal amount may be subject
to a withdrawal charge. See "10% free withdrawal amount" in "Charges and
expenses" later in this prospectus.
SYSTEMATIC WITHDRAWALS
(All contracts)
You may take systematic withdrawals on a monthly or quarterly basis. The
minimum amount you may take for each withdrawal is $250. We will make the
withdrawal on any day of the month that you select as long as it is not later
than the 28th day of the month. If you do not select a date, your withdrawals
will be made on the first business day of the month. A check for the amount of
the withdrawal will be mailed to you or, if you prefer, we will electronically
transfer the money to your checking or savings account.
You may withdraw either the amount of interest earned in the guaranteed
interest option or a fixed-dollar amount from either the variable investment
options or the guaranteed interest option. If you elect the interest option, a
minimum of $20,000 must be maintained in the guaranteed interest option. If you
elect the fixed-dollar option, you do not have to maintain a minimum amount.
If you choose to have a fixed dollar amount taken from the variable investment
options and/or the guaranteed interest option, you may elect to have the amount
of the withdrawal subtracted from your account value in one of three ways:
(1)Pro rata from all of your variable investment options and the guaranteed
interest option, in which you have value (without exhausting your values in
those options). Once the requested amount is greater than your account
value, the systematic withdrawal program will terminate.
(2)Pro rata from all of your variable investment options and the guaranteed
interest option, in which you have value (until your account value is
exhausted). Once the requested amount leaves you with an account value of
less than $500, we will treat it as a request to surrender your contract.
(3)You may specify a dollar amount from one variable investment option or the
guaranteed interest option. If you choose this option and the value in the
investment option drops below the requested withdrawal amount, the requested
withdrawal amount will be taken on a pro rata basis from all remaining
investment options in which you have value. Once the requested amount leaves
you with an account value of less than $500, we will treat it as a request
to surrender your contract.
If you are invested in fixed maturity options, you may not elect option (1) or
(2).
You can cancel the systematic withdrawal option at any time.
Amounts withdrawn in excess of the 10% free withdrawal amount may be subject to
a withdrawal charge.
LIFETIME MINIMUM DISTRIBUTION WITHDRAWALS
(Traditional IRA and QP IRA contracts -- See "Tax information" later in this
prospectus)
We offer our "required minimum distribution (RMD) automatic withdrawal option"
to help you meet lifetime required minimum distributions under federal income
tax rules. This is not the exclusive way for you to meet these rules. After
consultation with your tax adviser, you may decide to compute required minimum
distributions yourself and request partial withdrawals. In such a case, a
withdrawal charge may apply if your withdrawal exceeds the free withdrawal
amount. You may choose instead an annuity payout option. Before electing an
account-based withdrawal option, please refer to "Required minimum
distributions" under "Individual Retirement Arrangements ("IRAs")" in "Tax
information" later in this prospectus. Also, the actuarial present value of
additional contract benefits must be added to the account value in calculating
required minimum distribution withdrawals, which could increase the amount
required to be withdrawn. For this purpose additional annuity contract benefits
may include enhanced death benefits.
You may elect our RMD automatic withdrawal option in the year in which you
reach age 70 1/2 or in any later year. To elect this option, you must have
account value in the variable investment options and the guaranteed interest
option of at least $2,000. The minimum amount we will pay out is $300, or if
less, your account value. If your account value is less than $500 after the
withdrawal, we may terminate your contract and pay you its cash value.
Currently, minimum distribution withdrawal payments will be made annually.
34 ACCESSING YOUR MONEY
Currently, we do not impose a withdrawal charge on minimum distribution
withdrawals if you are enrolled in our RMD automatic withdrawal option. The
minimum distribution withdrawal will be taken into account in determining if
any subsequent withdrawal taken in the same contract year exceeds the 10% free
withdrawal amount.
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We will send to traditional IRA and QP IRA owners a form outlining the minimum
distribution options available in the year you reach age 70 1/2 (if you have
not begun your annuity payments before that time).
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HOW WITHDRAWALS ARE TAKEN FROM YOUR ACCOUNT VALUE
Unless you specify otherwise, we will subtract your withdrawals on a pro rata
basis from your values in the investment options. A market value adjustment
will apply if withdrawals are taken from the fixed maturity options.
AUTOMATIC DEPOSIT SERVICE
If you are receiving Required Minimum Distribution payments from a traditional
IRA or QP IRA contract, you may use our automatic deposit service.
Under this service, we will automatically deposit the Required Minimum
Distribution payment from your traditional IRA or QP IRA contract directly into
an EQUI-VEST(R) NQ or Roth IRA or an EQUI-VEST(R) Express/SM/ (if available in
your state) NQ or Roth IRA contract, according to your allocation instructions.
Please note that you must have compensation or earned income for the year of
the contribution to make regular contributions to Roth IRAs. See "Tax
information -- Roth IRAs" later in this prospectus.
DEPOSIT OPTION FOR NQ CONTRACTS ONLY
You can elect the deposit option for your benefit while you are alive, or for
the benefit of your beneficiary.
Proceeds from your NQ contract can be deposited with us for a period you select
(including one for as long as the annuitant lives). We will hold the amounts in
our general account. We will credit interest on the amounts at a guaranteed
rate for the specified period. We will pay out the interest on the amount
deposited at least once each year.
If you elect this option for your benefit, you deposit the amount with us that
you would otherwise apply to an annuity payout option. If you elect this option
for your beneficiary before the annuitant's death, death benefit proceeds can
be left on deposit with us subject to certain restrictions, instead of being
paid out to the beneficiary.
Other restrictions apply to the deposit option. Your financial professional can
provide more information about this option, or you may call our processing
office.
SURRENDER OF YOUR CONTRACT TO RECEIVE ITS CASH VALUE
You may surrender your contract to receive its cash value at any time while the
annuitant is living and before you begin to receive annuity payments. For a
surrender to be effective, we must receive your written request and your
contract at our processing office. We will determine your cash value on the
date we receive the required information. All benefits under the contract will
terminate as of that date.
You may receive your cash value in a single sum payment or apply it to one or
more of the annuity payout options. See "Your annuity payout options" below. We
will usually pay the cash value within seven calendar days, but we may delay
payment as described in "When to expect payments" below. For the tax
consequences of surrenders, see "Tax information" later in this prospectus.
TERMINATION
We may terminate your contract and pay you the cash value if:
(1)your account value is less than $500 and you have not made contributions to
your contract for a period of three years; or
(2)you request a partial withdrawal that reduces your account value to an
amount less than $500; or
(3)you have not made any contributions within 120 days from your contract date.
WHEN TO EXPECT PAYMENTS
Generally, we will fulfill requests for payments out of the variable investment
options within seven calendar days after the date of the transaction to which
the request relates. These transactions may include applying proceeds to a
variable annuity payout option, payment of a death benefit, payment of any
amount you withdraw (less any withdrawal charge) and, upon surrender or
termination, payment of the cash value. We may postpone such payments or
applying proceeds for any period during which:
(1)the New York Stock Exchange is closed or restricts trading,
(2)the SEC determines that an emergency exists as a result of which sales of
securities or determination of fair value of a variable investment option's
assets is not reasonably practicable, or
(3)the SEC, by order, permits us to defer payment to protect people remaining
in the variable investment options.
We can defer payment of any portion of your values in the guaranteed interest
option and the fixed maturity options (other than for death benefits) for up to
six months while you are living.
All payments are made by check and are mailed to you (or the payee named in a
tax-free exchange) by U.S. mail, unless you request that we use an express
delivery or wire transfer service at your expense.
YOUR ANNUITY PAYOUT OPTIONS
The following description assumes annuitization of your entire contract. For
partial annuitization, see "Partial annuitization" below.
Deferred annuity contracts such as EQUI-VEST(R) provide for conversion to
payout status at or before the contract's "maturity date." This is called
annuitization. When your contract is annuitized, your EQUI-VEST(R) contract and
all its benefits will terminate and you will receive a supplemental payout
annuity contract ("payout option") that provides for periodic payments for life
or for a specified period of time. In general, the periodic payment amount is
determined by the account value or cash value of your EQUI-VEST(R) contract at
the time of annuitization and the annuity purchase factor to which that value
is applied, as described below. We have the right to require you to provide any
information we deem necessary to provide an annuity payout option. If an
annuity payout is later found to be based on incorrect information, it will be
adjusted on the basis of the correct information.
ACCESSING YOUR MONEY 35
Your EQUI-VEST(R) contract guarantees that upon annuitization, your annuity
account value will be applied to a guaranteed annuity purchase factor for a
life annuity payout option. We reserve the right, with advance notice to you,
to change your annuity purchase factor any time after your fifth contract date
anniversary and at not less than five year intervals after the first change.
(Please see your contract and SAI for more information). In addition, you may
apply your account value or cash value, whichever is applicable, to any other
annuity payout option that we may offer at the time of annuitization. We may
offer other payout options not outlined here. Your financial professional can
provide details.
You can choose from among the annuity payout options listed below. Restrictions
may apply, depending on the type of contract you own and the annuitant's age at
contract issue. Other than life annuity with period certain, we reserve the
right to add, remove or change any of these annuity payout options at any time.
ANNUITY PAYOUT OPTIONS
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Fixed annuity payout options Life annuity
Life annuity with period
certain
Life annuity with refund
certain
Period certain annuity
---------------------------------------------------------------
Variable Immediate Annuity Life annuity (not available
payout options (described in a in NY)
separate prospectus for this Life annuity with period
option) certain
---------------------------------------------------------------
.. Life annuity: An annuity that guarantees payments for the rest of the
annuitant's life. Payments end with the last monthly payment before the
annuitant's death. Because there is no continuation of benefits following
the annuitant's death with this payout option, it provides the highest
monthly payment of any of the life annuity options, so long as the
annuitant is living.
.. Life annuity with period certain: An annuity that guarantees payments for
the rest of the annuitant's life. If the annuitant dies before the end of a
selected period of time ("period certain"), payments continue to the
beneficiary for the balance of the period certain. The period certain
cannot extend beyond the annuitant's life expectancy or the joint life
expectancy of the annuitant and the joint annuitant. A life annuity with a
period certain is the form of annuity under the contracts that you will
receive if you do not elect a different payout option. In this case the
period certain will be based on the annuitant's age and will not exceed 10
years or the annuitant's life expectancy.
.. Life annuity with refund certain: An annuity that guarantees payments for
the rest of the annuitant's life. If the annuitant dies before the amount
applied to purchase the annuity option has been recovered, payments to the
beneficiary will continue until that amount has been recovered. This payout
option is available only as a fixed annuity.
.. Period certain annuity: An annuity that guarantees payments for a specific
period of time, usually 5, 10, 15, or 20 years. This guarantee period may
not exceed the annuitant's life expectancy. This option does not guarantee
payments for the rest of the annuitant's life. It does not permit any
repayment of the unpaid principal, so you cannot elect to receive part of
the payments as a single sum payment with the rest paid in monthly annuity
payments. This payout option is available only as a fixed annuity.
The life annuity, life annuity with period certain, and life annuity with
refund certain payout options are available on a single life or joint and
survivor life basis. The joint and survivor life annuity guarantees payments
for the rest of the annuitant's life and, after the annuitant's death, to the
survivor for life. We may offer other payout options not outlined here. Your
financial professional can provide details.
FIXED ANNUITY PAYOUT OPTIONS
With fixed annuities, we guarantee fixed annuity payments that will be based
either on the tables of guaranteed annuity purchase factors in your contract or
on our then current annuity purchase factors, whichever is more favorable for
you.
VARIABLE IMMEDIATE ANNUITY PAYOUT OPTIONS
Variable Immediate Annuities are described in a separate prospectus that is
available from your financial professional. Before you select a Variable
Immediate Annuity payout option, you should read the prospectus which contains
important information that you should know.
Variable Immediate Annuities may be funded through your choice of available
variable investment options investing in portfolios of AXA Premier VIP Trust
and EQ Advisors Trust. The contract also offers a fixed income annuity payout
option that can be elected in combination with the variable income annuity
payout option. The amount of each variable income annuity payment will
fluctuate, depending upon the performance of the variable investment options,
and whether the actual rate of investment return is higher or lower than an
assumed base rate.
We may offer other payout options not outlined here. Your financial
professional can provide details.
PARTIAL ANNUITIZATION
Partial annuitization of nonqualified deferred annuity contracts is permitted
under certain circumstances. You may choose from the annuity payout options
described here, but if you choose a period certain annuity payout, the certain
period must be for 10 years or more. We require you to elect partial
annuitization on the form we specify. For purposes of this contract we will
effect any partial annuitization as a withdrawal applied to a payout annuity.
See "Withdrawing your account value" above. See also the discussion of "Partial
annuitization" in "Tax information -- Taxation of nonqualified annuities."
SELECTING AN ANNUITY PAYOUT OPTION
When you select a payout option, we will issue you a separate written agreement
confirming your right to receive annuity payments. We require you to return
your contract before annuity payments begin. Unless you choose a different
payout option, we will pay annuity payments under a life annuity with a period
certain of 10 years. You choose whether these payments will be either fixed or
variable. The contract owner and annuitant must meet the issue age and payment
requirements.
You can choose the date annuity payments are to begin, but generally it may not
be earlier than thirteen months from the EQUI-VEST(R)
36 ACCESSING YOUR MONEY
contract date. You can change the date your annuity payments are to begin
anytime before that date as long as you do not choose a date later than the
28th day of any month or later than your EQUI-VEST(R) contract's maturity date.
Your EQUI-VEST(R) contract's maturity date is the date by which you must either
take a lump sum withdrawal or select an annuity payout option. The maturity
date is generally the EQUI-VEST(R) contract date anniversary that follows the
annuitant's 90th birthday. This may be different in some states.
We will send you a notice with your contract statement one year prior to your
maturity date. Once you have selected an annuity payout option and payments
have begun, no change can be made other than transfers among the variable
investment options if a variable immediate annuity is selected. If you do not
respond to the notice within the 30 days following your maturity date, your
contract will be annuitized automatically.
We currently offer different payment frequencies on certain annuity payout
options. In general, the total annual payout will be lower for more frequent
payouts (such as monthly) because of the increased administrative expenses
associated with more frequent payouts. Also, in general, the longer the period
over which we expect to make payments, the lower will be your payment each year.
The amount of the annuity payments will depend on:
(1)the amount applied to purchase the annuity;
(2)the type of annuity chosen, and whether it is fixed or variable;
(3)in the case of a life annuity, the annuitant's age (or the annuitant's and
joint annuitant's ages); and
(4)in certain instances, the sex of the annuitant(s).
The amount applied to provide the annuity payments will be (1) the account
value for any life annuity form, or (2) the cash value for any annuity certain
(an annuity form that does not guarantee payments for a person's lifetime)
except that if the period certain is more than five years, the amount applied
will be no less than 95% of the account value.
If, at the time you elect a payout option, the amount to be applied is less
than $2,000 or the initial payment under the form elected is less than $20
monthly, we reserve the right to pay the account value in a single sum rather
than as payments under the payout option chosen.
Please see Appendix III later in this prospectus for state variations.
EQUI-VEST(R) AT RETIREMENT/SM/ AND AT RETIREMENT/SM/
If you have a traditional IRA, Roth IRA, QP IRA, or NQ contract, you may be
eligible to convert your EQUI-VEST(R) contract to a new EQUI-VEST(R) At
Retirement/SM/ contract (or a new At Retirement/SM/ contract, in New York).
EQUI-VEST(R) At Retirement/SM/ is a deferred variable annuity contract that
offers living benefits (Guaranteed withdrawal benefit for life or Guaranteed
minimum income benefit) and enhanced death benefits. At Retirement/SM/ is a
deferred variable annuity contract that offers a Guaranteed withdrawal benefit
for life. Neither the EQUI-VEST(R) At Retirement/SM/ contract nor the At
Retirement/SM/ contract has any withdrawal charges.
At the time of conversion, you must meet the following conditions in order to
qualify for this conversion offer. You must be between the ages of 55 and 85,
your contract must have an account value of at least $50,000, you must purchase
at least one of the living or enhanced death benefits, there can be no
withdrawal charges applicable under your existing EQUI-VEST(R) contract, and no
rollover/direct transfer contributions can have been made to the existing
contract in the two contract years prior to the date you apply for the new
contract. The written application for the new EQUI-VEST(R) At Retirement/SM/ or
At Retirement/SM/ contract must be received by our processing office no later
than the close of business on December 31, 2016 or such later date as we state
in writing to you. The EQUI-VEST(R) At Retirement/SM/ contract or At
Retirement/SM/ contract and its benefits, including the charges for such
benefits are described in a separate prospectus.
ACCESSING YOUR MONEY 37
5. Charges and expenses
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CHARGES THAT AXA EQUITABLE DEDUCTS
We deduct the following charges each day from the net assets of each variable
investment option. These charges are reflected in the unit values of each
variable investment option:
.. A mortality and expense risks charge
.. A charge for other expenses
We deduct the following charges from your account value. When we deduct these
charges from your variable investment options, we reduce the number of units
credited to your contract:
.. On the last day of the contract year an annual administrative charge, if
applicable
.. Charge for third-party transfer or exchange (series 300, 400 and 500 only)
.. Charges for certain optional special services
.. At the time you make certain withdrawals or surrender your contract, or
your contract is terminated -- a withdrawal charge, if applicable
.. At the time annuity payments are to begin -- charges designed to
approximate certain taxes that may be imposed on us, such as premium taxes
in your state. An annuity administrative fee may also apply
More information about these charges appears below. The charges differ
depending on which contract series you purchase.
We will not increase these charges for the life of your contract, except as
noted below. We may reduce certain charges under group or sponsored
arrangements. See "Group or sponsored arrangements" below.
To help with your retirement planning, we may offer other annuities with
different charges, benefits and features. Please contact your financial
professional for more information.
CHARGES UNDER THE CONTRACTS
MORTALITY AND EXPENSE RISKS CHARGE
We deduct a daily charge from the net assets in each variable investment option
to compensate us for mortality and expense risks, including the death benefit.
The mortality risk we assume is the risk that annuitants as a group will live
for a longer time than our actuarial tables predict. If that happens, we would
be paying more in annuity benefits than we planned. For series 300, 400 and
500, we may change the actuarial basis for our guaranteed annuity payment
tables, but only for new contributions and only at five year intervals from the
contract date. Lastly, we assume a mortality risk to the extent that at the
time of death, the guaranteed death benefit exceeds the cash value of the
contract.
The expense risk we assume is the risk that our expenses in providing the
benefits and administering the contracts will be greater than we expect.
To the extent that the mortality and expense risk charges are not needed to
cover the actual expenses incurred, they may be considered an indirect
reimbursement for certain sales and promotional expenses relating to the
contracts.
For each series the daily charge is a percentage of net assets that is
equivalent to an annual rate of:
.. 1.10% current and maximum in each variable investment option under series
300 contracts
.. 1.10% current and 1.75% maximum in each variable investment option under
series 400 contracts
.. 1.20% current and 1.75% maximum in each variable investment option under
series 500 contracts
.. 0.56% current and 0.65% maximum under series 100 contracts, and 1.15%
current and 1.24% maximum under series 200 contracts in the EQ/Common Stock
Index and EQ/Money Market options
.. 0.50% current and maximum under series 100 contracts, and 1.09% current and
maximum under series 200 contracts for all other variable investment options
CHARGE FOR OTHER EXPENSES
We deduct this daily charge from the net assets in each variable investment
option. This charge, together with the annual administrative charge described
below, is for providing administrative and financial accounting services under
the contracts.
The daily charge is equivalent to a maximum annual rate of:
(i)under series 300, 400 and 500 contracts, 0.25% of the net assets in each
variable investment option. For all variable investment options under series
300 and 400 other than the AXA Moderate Allocation, Multimanager Aggressive
Equity, EQ/Common Stock Index and EQ/Money Market options, we currently
deduct 0.24% of the net assets. We may, upon advance notice to you, increase
the charge to 0.25% of the net assets for these variable investment options;
(ii)under series 100 contracts, 0.84% of the net assets in each variable
investment option. 0.60% of this charge is designed to reimburse us for
research and development costs and for administrative expenses that are not
covered by the annual administrative charge described below. The remaining
0.24% is to reimburse us for the cost of financial accounting services we
provide under the contracts;
(iii)under series 200 contracts, the charge for expenses and financial
accounting is 0.25% of the net asset value in each variable investment
option.
38 CHARGES AND EXPENSES
MAXIMUM TOTAL CHARGES
Under series 500 contracts, the total annual rate for the above charges is
1.45%. We may increase or decrease this total annual rate, but we may not
increase it above a maximum rate of 2.00%. We will only make any increase after
we have sent you advance notice. Any increase or decrease will apply only after
the date of the change. Any changes we make will reflect differences in costs
and anticipated expenses, and will not be unfairly discriminatory.
Total Separate Account A annual expenses of the variable investment options
(not including the Trusts fees and other expenses) are guaranteed not to exceed
a total annual rate of (i) 1.35% for series 300; (ii) 1.49% for series 100 and
200 for the EQ/Common Stock Index and EQ/Money Market options; (iii) 1.34% for
all the other options not listed in (ii) for series 100 and 200; and (iv) 2.00%
for series 400.
Under series 100 and 200 contracts for the AXA Moderate Allocation,
Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money Market
options, the combined amount of the Separate Account A charges to these
variable investment options and Trust charges for investment advisory fees and
direct operating expenses may not exceed a total annual rate of 1.75% of the
value of the assets held in each of those variable investment options.
ANNUAL ADMINISTRATIVE CHARGE
We deduct an administrative charge from your account value on the last business
day of each contract year. We will deduct a pro rata portion of the charge if
you surrender your contract, elect an annuity payout option, or the annuitant
dies during the contract year. The charge is deducted pro rata from the
variable investment options and the guaranteed interest option. If those
amounts are insufficient, we will make up the required amounts from the fixed
maturity options to the extent you have value in those options. Charges
deducted from the fixed maturity options are considered withdrawals and, as
such, will result in a market value adjustment.
Under series 300, 400 and 500, during the first two contract years, the charge
is equal to $30 or, if less, 2% of your current account value plus any amount
previously withdrawn during the contract year. The charge is currently $30 for
contract years three and later. We may increase this charge if our
administrative costs rise, but the charge will never exceed $65 annually. We
waive the charge if your account value is at least $25,000 for an NQ contract
or $20,000 for an IRA contract. We reserve the right to deduct this charge on a
quarterly, rather than annual basis.
Under series 100 and 200, the charge is equal to $30 or, if less, 2% of the
current account value plus any amount previously withdrawn during that contract
year. We waive this charge if your account value is at least $10,000.
We currently waive the annual administrative charge that would otherwise be
deducted in the next contract year under any individually owned EQUI-VEST(R)
contract/certificate having an account value that, when combined with the
account value of other EQUI-VEST(R) contracts/certificates owned by the same
person, exceeds $100,000 in the aggregate (as determined in January of each
year). This does not apply to EQUI-VEST(R) contracts/certificates owned by
different members of the same household. We may change or discontinue this
practice at any time without prior notice.
CHARGE FOR THIRD-PARTY TRANSFER OR EXCHANGE
Under series 300 (except in FL), 400 and 500 contracts, we impose a charge for
making a direct transfer of amounts from your contract to a third party, such
as in the case of a trustee-to-trustee transfer for an IRA contract, or if you
request that your contract be exchanged for a contract issued by another
insurance company. In either case, we will deduct from your account value any
withdrawal charge that applies and a charge of $25 ($65 maximum) for each
direct transfer or exchange. Effective June 1, 2012, this charge will increase
to $65 for series 300 and 400 only. We will deduct this charge and any
withdrawal charge that applies from your account value.
WITHDRAWAL CHARGE
A withdrawal charge may apply in three circumstances: (1) you make one or more
withdrawals during a contract year; (2) you surrender your contract to receive
its cash value; or (3) we terminate your contract. The amount of the charge
will depend on whether the free withdrawal amount applies, and the availability
of one or more exceptions.
In order to give you the exact dollar amount of the withdrawal you request, we
deduct the amount of the withdrawal and the amount of the withdrawal charge
from your account value. Any amount deducted to pay withdrawal charges is also
subject to a withdrawal charge. We deduct the withdrawal amount and the
withdrawal charge pro rata from the variable investment options and the
guaranteed interest option. If those amounts are insufficient, we will make up
the required amounts from the fixed maturity options. If we deduct all or a
portion of the withdrawal charge from the fixed maturity options, a market
value adjustment will apply. See "About our fixed maturity options" in "More
information" later in this prospectus.
We may reduce the withdrawal charge in order to comply with any state law
requirement. See "Contracts issued in New York -- fixed maturity options" below.
FOR SERIES 100 AND 200 NQ CONTRACTS, ALL SERIES 300, 400, AND 500 CONTRACTS
The amount of the withdrawal charge we deduct is equal to 6% of contributions
withdrawn that were made in the current and five prior contract years measured
from the date of the withdrawal.
In the case of surrenders, we will pay you the greater of the following up to a
maximum of the account value:
.. the account value after any withdrawal charge has been imposed (cash
value), or
.. the 10% free withdrawal amount plus the contributions made before the
current and five prior participation years that have not been previously
withdrawn plus 94% of (a) the remaining account value, minus (b) any
administrative fees. Under series 100 and 200 NQ contracts, if the
annuitant is age 59 or older when the contract is issued, this percentage
will be 95% in the fifth contract year and 96% in the sixth contract year.
There is a reduction in the withdrawal charge for older annuitants in the
fifth and sixth contract years.
For purposes of calculating the withdrawal charge, amounts withdrawn up to the
10% free withdrawal amount are not considered a withdrawal of any contribution.
We also treat contributions that have
CHARGES AND EXPENSES 39
been invested the longest as being withdrawn first. We treat contributions as
withdrawn before earnings for purposes of calculating the withdrawal charge.
However, the federal income tax rules treat earnings under most NQ contracts as
withdrawn first. See "Tax information" later in this prospectus.
FOR SERIES 100 AND 200 TRADITIONAL IRA, QP IRA AND ROTH IRA
The withdrawal charge equals a percentage of the amount withdrawn. The
percentage that applies depends on the contract year in which the withdrawal is
made, according to the following table:
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CONTRACT YEAR(S) CHARGE
---------------------------
1 through 5 6%/(1)/
6 through 8 5
9 4
10 3
11 2
12 1
13 and later 0
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(1)This percentage may be reduced at older ages for certain contracts. Your
financial professional can provide further details about the contract series
you own.
The total of all withdrawal charges assessed will not exceed 8% of all
contributions made during the current contract year and the nine contract years
before the withdrawal is made.
-------------------
We reserve the right to reduce or waive the withdrawal charge including
transfers to a traditional IRA, QP IRA and Roth IRA from another EQUI-VEST(R)
contract. Any such charge will not be unfairly discriminatory. The withdrawal
charge may be reduced in order to comply with any state law requirement.
WHEN WITHDRAWAL CHARGES DO NOT APPLY
.. 10% FREE WITHDRAWAL AMOUNT. Each contract year you can withdraw up to 10%
of your account value without paying a withdrawal charge. The 10% free
withdrawal amount is determined using your account value at the time you
request a withdrawal, minus any other withdrawals made during the contract
year. For series 100 and 200 traditional IRA and Roth IRA contracts, the
10% free withdrawal amount described above will be available after the
third contract year or you attain age 59 1/2. (Currently we are waiving
this restriction.)
For existing contract owners, if you have QP IRA contract number 11933I (series
100), the 10% free withdrawal amount described above was available after the
third contract year. If you have QP IRA contract number 92QPI (series 200), the
free withdrawal amount was available in the first contract year.
FOR SERIES 100 AND 200 CONTRACTS
(i)For NQ contracts, the withdrawal charge does not apply if:
. the annuitant dies and a death benefit is payable to the beneficiary; or
. we receive a properly completed election form providing for the entire
account value to be used to buy a life annuity payout option.
(ii)For a traditional IRA, QP IRA and Roth IRA the withdrawal charge does not
apply:
. after five contract years and the annuitant is at least age 59 1/2; or
. if you request a refund of an excess contribution within one month of the
date on which the contribution is made; or
. the annuitant dies and the death benefit is made available to the
beneficiary; or
. after five contract years and the annuitant is at least age 55 and the
amount withdrawn is used to purchase from us a period certain annuity
that extends beyond the annuitant's age 59 1/2 and allows no prepayment;
or
. after three contract years and the amount withdrawn is used to purchase
from us a period certain annuity for a term of at least 10 years and
allows no prepayment; or
. if the amount withdrawn is applied to the election of a life contingent
annuity payout option.
FOR SERIES 300, 400 AND 500 CONTRACTS
(i)DEATH OR PURCHASE OF ANNUITY. The withdrawal charge does not apply if:
(a)the annuitant dies and a death benefit is payable to the beneficiary; or
(b)we receive a properly completed election form providing for the entire
account value to be used to buy a life contingent annuity or a non-life
annuity with a period certain for a term of at least ten years.
(ii)DISABILITY, TERMINAL ILLNESS, OR CONFINEMENT TO NURSING HOME.
The withdrawal charge also does not apply if:
(a)The annuitant has qualified to receive Social Security disability
benefits as certified by the Social Security Administration; or
(b)We receive proof satisfactory to us (including certification by a
licensed physician) that the annuitant's life expectancy is six months or
less; or
(c)The annuitant has been confined to a nursing home for more than 90 days
(or such other period, as required in your state) as verified by a
licensed physician. A nursing home for this purpose means one that is
(a) approved by Medicare as a provider of skilled nursing care service,
or (b) licensed as a skilled nursing home by the state or territory in
which it is located (it must be within the United States, Puerto Rico,
U.S. Virgin Islands, or Guam) and meets all of the following:
-- its main function is to provide skilled, intermediate, or custodial
nursing care;
-- it provides continuous room and board to three or more persons;
-- it is supervised by a registered nurse or licensed practical nurse;
40 CHARGES AND EXPENSES
-- it keeps daily medical records of each patient;
-- it controls and records all medications dispensed; and
-- its primary service is other than to provide housing for residents.
Some states may not permit us to waive the withdrawal charge in the above
circumstances, or may limit the circumstances for which the withdrawal charge
may be waived. Your financial professional can provide more information or you
may contact our processing office.
(iii)For traditional IRA, QP IRA and Roth IRA contracts the withdrawal charge
also does not apply:
. after six contract years if the annuitant is at least age 59 1/2; or
. if you request a refund of a contribution in excess of amounts allowed to
be contributed under the federal income tax rules within one month of the
date on which you made the contribution.
(iv)Under series 500 (Roth Advantage) contracts the withdrawal charge also does
not apply:
. after five contract years if the annuitant is at least age 59 1/2; or
. if you withdraw an amount which is less than or equal to 25% of the
account value at the time the withdrawal is requested, minus any amount
previously withdrawn during that contract year, and you use the
withdrawal to pay specified higher education expenses as defined in the
federal income tax rules. We must receive evidence satisfactory to us
that such withdrawal is in fact for such purpose; or
. after five contract years if the withdrawal is a "qualified first-time
homebuyer distribution" (special federal income tax definition; $10,000
lifetime total limit). We must receive evidence satisfactory to us that
such withdrawal is in fact for such purpose; or
. if you request a refund of a contribution in excess of amounts allowed to
be contributed under federal income tax rules within one month of the
date on which you made the contribution.
CONTRACTS ISSUED IN NEW YORK -- FIXED MATURITY OPTIONS (FOR SERIES 300-500)
For contracts issued in New York, the withdrawal charge that applies to
withdrawals taken from amounts in the fixed maturity options will never exceed
6% and will be determined by applying the New York Declining Scale ("declining
scale"). If you withdraw amounts that have been transferred from one fixed
maturity option to another, we use the New York Alternative Scale ("alternative
scale") if it produces a higher charge than the declining scale.
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DECLINING SCALE ALTERNATIVE SCALE
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YEAR OF INVESTMENT IN FIXED YEAR OF TRANSFER WITHIN FIXED
MATURITY OPTION/(1)/ MATURITY OPTION/(1)/
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Within year 1 6% Within year 1 5%
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2 6% 2 4%
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3 5% 3 3%
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4 4% 4 2%
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5 3% 5 1%
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6 2% After year 5 0%
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After year 6 0% Not to exceed 1%
times the number of
years remaining in
the fixed maturity
option, rounded to
the higher number
of years. In other
words, if 4.3 years
remain, it would be
a 5% charge.
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(1)Measured from the contract date anniversary prior to the date of the
contribution or transfer.
In the following example we compare the withdrawal charge that would apply to a
withdrawal from a NQ or traditional IRA contract that has an account value of
$10,000; $8,000 from a contribution made three years ago and $2,000 from
positive investment performance.
.. If you were to withdraw the total amount of the contribution within the
first six years after it was made, the withdrawal charge that generally
applies would be $480 (6% of $8,000). However, if when you made your
contribution you allocated it to a fixed maturity option, the withdrawal
charge would be lower. According to the declining scale method described
above, the withdrawal charge would be limited to 5% of the $8,000, or $400
in the third year.
.. The withdrawal charge may be different if when you made your contribution
three years ago, you allocated it to a fixed maturity option and then in
the third year, you transfer the amounts that apply to such contribution to
a new fixed maturity option. In this example we assume that there is one
year remaining in the new fixed maturity option. Because you made a
transfer among the fixed maturity options, the alternative scale may now
apply. Based on this alternative scale, a contribution that is transferred
will be subject to a 5% withdrawal charge if you withdraw that contribution
in the same year that you make the transfer. However, the withdrawal charge
may not exceed 1% for each year remaining in the new fixed maturity option.
Since, in this example, the time remaining in the new fixed maturity option
is one year, the withdrawal charge under the alternative scale would be
limited to 1%. Because New York regulations permit us to use
CHARGES AND EXPENSES 41
the greater of the declining scale or the alternative scale, the withdrawal
charge would be 5%, or $400, based on the declining scale.
.. The withdrawal charge may not exceed the charge that would normally apply
under the contract. Use of a New York scale can only result in a lower
charge. If your contribution has been in the contract for more than six
years and therefore would not have a withdrawal charge associated with it,
no withdrawal charge would apply.
.. If you take a withdrawal from an investment option other than the fixed
maturity options, the amount available for withdrawal without a withdrawal
charge is reduced. It will be reduced by the amount of the contribution in
the fixed maturity options to which no withdrawal charge applies.
.. As of any date on which 50% or more of your account value is held in fixed
maturity options, the free withdrawal amount is zero.
For contracts issued in New York, you should consider that on the maturity date
of a fixed maturity option if we have not received your instructions for
allocation of your maturity value, we will transfer your maturity value to the
fixed maturity option scheduled to mature next. If we are not offering other
fixed maturity options, we will transfer your maturity value to the EQ/Money
Market option.
The potential for lower withdrawal charges for withdrawals from the fixed
maturity options and the potential for a lower free withdrawal amount than
those that would normally apply, should be taken into account when deciding
whether to allocate amounts to, or transfer amounts to or from, the fixed
maturity options.
CHARGES FOR STATE PREMIUM AND OTHER APPLICABLE TAXES
We deduct a charge designed to approximate certain taxes that may be imposed on
us, such as premium taxes in your state. Generally, we deduct the charge from
the amount applied to provide an annuity payout option. The current tax charge
that might be imposed varies by jurisdiction and ranges from 0% to 3.5%.
VARIABLE IMMEDIATE ANNUITY PAYOUT OPTION ADMINISTRATIVE FEE
We deduct a fee of $350 from the amount to be applied to the Variable Immediate
Annuity payout option. This option may not be available at the time you elect
to begin receiving annuity payouts or it may have a different charge.
SPECIAL SERVICES CHARGES
We deduct a charge for providing the special services described below. These
charges compensate us for the expense of processing each special service. For
certain services, we will deduct from your account value any withdrawal charge
that applies and the charge for the special service. Please note that we may
discontinue some or all of these services without notice.
WIRE TRANSFER CHARGE. We charge $90 for outgoing wire transfers. Unless you
specify otherwise, this charge will be deducted from the amount you request.
EXPRESS MAIL CHARGE. We charge $35 for sending you a check by express mail
delivery. This charge will be deducted from the amount you request.
CHARGES THAT THE TRUSTS DEDUCT
The Trusts deduct charges for the following types of fees and expenses:
.. Management fees.
.. 12b-1 fees.
.. Operating expenses, such as trustees' fees, independent auditors' fees,
legal counsel fees, administrative service fees, custodian fees, and
liability insurance.
.. Investment-related expenses, such as brokerage commissions.
These charges are reflected in the daily share price of each portfolio. Since
shares of each Trust are purchased at their net asset value, these fees and
expenses are, in effect, passed on to the variable investment options and are
reflected in their unit values. Certain portfolios available under the contract
in turn invest in shares of other portfolios of AXA Premier VIP Trust and EQ
Advisors Trust and/or shares of unaffiliated portfolios (collectively, the
"underlying portfolios"). The underlying portfolios each have their own fees
and expenses, including management fees, operating expenses, and investment
related expenses such as brokerage commissions. For more information about
these charges, please refer to the prospectuses for the Trusts.
GROUP OR SPONSORED ARRANGEMENTS
For certain group or sponsored arrangements, we may reduce the withdrawal
charge or the mortality and expense risks charge, or change the minimum initial
contribution requirements. We also may change the minimum death benefit. Group
arrangements include those in which a trustee or an employer, for example,
purchases contracts covering a group of individuals on a group basis. Group
arrangements are not available for traditional IRA, QP IRA and Roth IRA
contracts. Sponsored arrangements include those in which an employer allows us
to sell contracts to its employees or retirees on an individual basis.
Our costs for sales, administration, and mortality generally vary with the size
and stability of the group or sponsoring organization, among other factors. We
take all these factors into account when reducing charges. To qualify for
reduced charges, a group or sponsored arrangement must meet certain
requirements, such as requirements for size and number of years in existence.
Group or sponsored arrangements that have been set up solely to buy contracts
or that have been in existence less than six months will not qualify for
reduced charges.
We also may establish different rates to maturity for the fixed maturity
options under different classes of contracts for group or sponsored
arrangements.
We will make these and any similar reductions according to our rules in effect
when we approve a contract for issue. We may change these rules from time to
time. Any variation will reflect differences in costs or services and will not
be unfairly discriminatory.
Group or sponsored arrangements may be governed by federal income tax rules,
the Employee Retirement Income Security Act of 1974, or both. We make no
representations with regard to the impact of these and other applicable laws on
such programs. We recommend that employers, trustees, and others purchasing or
42 CHARGES AND EXPENSES
making contracts available for purchase under such programs seek the advice of
their own legal and benefits advisers.
OTHER DISTRIBUTION ARRANGEMENTS
We may reduce or eliminate charges when sales are made in a manner that results
in savings of sales and administrative expenses, such as sales through persons
who are compensated by clients for recommending investments and who receive no
commission or reduced commissions in connection with the sale of the contracts.
We will not permit a reduction or elimination of charges where it will be
unfairly discriminatory.
CHARGES AND EXPENSES 43
6. Payment of death benefit
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YOUR BENEFICIARY AND PAYMENT OF BENEFIT
You designate your beneficiary when you apply for your contract. You may change
your beneficiary at any time while the contract is in force and the owner and
annuitant are alive. The change will be effective as of the date the written
request is executed, whether or not you are living on the date the change is
received at our processing office. We are not responsible for any beneficiary
change request that we do not receive. We will send you a written confirmation
when we receive your request.
DEATH BENEFIT
The death benefit is equal to the greater of (i) your account value (without
adjustment for any otherwise applicable negative market value adjustment) as of
the date we receive satisfactory proof of the annuitant's death, any required
instructions for the method of payment, information and forms necessary to
effect payment and (ii) the "minimum death benefit." The minimum death benefit
is equal to your total contributions, adjusted for withdrawals, withdrawal
charges, and taxes that apply.
HOW WITHDRAWALS AFFECT THE MINIMUM DEATH BENEFIT
Depending upon contract series, contract date and the state where your contract
is issued, each withdrawal you make will reduce the amount of your current
minimum death benefit on a pro rata basis. Reduction on a pro rata basis means
that we calculate the percentage of your current account value that is being
withdrawn and we reduce your current minimum death benefit by that same
percentage. For example, if your account value is $30,000, and you withdraw
$12,000 you have withdrawn 40% of your account value. If your minimum death
benefit was $40,000 before the withdrawal, it would be reduced by $16,000
($40,000 x .40) and your new minimum death benefit after the withdrawal would
be $24,000 ($40,000-$16,000). Check with your financial professional.
EFFECT OF THE ANNUITANT'S DEATH
If the annuitant dies before the annuity payments begin, we will pay the death
benefit to your beneficiary.
Generally, the death of the annuitant terminates the contract. However, if you
are both the owner and the annuitant and your spouse is the sole primary
beneficiary, the contract can be continued as discussed below under "Successor
owner and annuitant." Only a spouse who is the sole primary beneficiary can be
a successor owner/ annuitant. The determination of spousal status is made under
applicable state law; however, in the event of a conflict between federal and
state law, we follow federal rules. A beneficiary may be able to have limited
ownership as discussed under "Beneficiary continuation option" below.
SUCCESSOR OWNER AND ANNUITANT: TRADITIONAL IRA, QP IRA, NQ AND ROTH IRA
CONTRACTS (MAY NOT BE AVAILABLE IN ALL STATES FOR SOME SERIES). If you are the
owner and annuitant and your spouse is the sole primary beneficiary, your
spouse may elect upon your death to continue the contract as the
owner/annuitant and no death benefit is payable until the surviving spouse's
death. If your surviving spouse decides to continue the contract, as of the
date we receive satisfactory proof of death, any required instructions,
information and forms necessary to effect the successor owner/annuitant
feature, we will increase the account value to equal your minimum death
benefit, if such death benefit is greater than such account value. The increase
in the account value will be allocated to the investment options according to
the allocation percentages we have on file for your contract. Thereafter,
withdrawal charges will no longer apply to contributions made before your
death. Withdrawal charges will apply if additional contributions are made.
These additional contributions will be withdrawn only after all other amounts
have been withdrawn. For series 100 and 200 IRA contracts, withdrawal charges
will no longer apply and additional contributions may no longer be made. The
minimum death benefit will continue to apply.
WHEN AN NQ CONTRACT OWNER DIES BEFORE THE ANNUITANT
Under certain conditions after the original owner's death, the owner changes
for purposes of receiving federal tax law required distributions from your
contract. When you are not the annuitant under an NQ contract and you die
before annuity payments begin, unless you specify otherwise, we will
automatically make the beneficiary your successor owner. If you do not want
this beneficiary also to be the successor owner, you should name a specific
successor owner. You may name a successor at any time while the contract is in
force and the owner and annuitant are alive by sending satisfactory notice to
our processing office.
Unless the surviving spouse of the owner who has died is the successor owner
for this purpose, the entire interest in the contract must be distributed under
the following rules:
.. The cash value of the contract must be fully paid to the successor owner
(new owner) within five years after your death.
.. The successor owner may instead elect to receive the cash value as a life
annuity (or payments for a period certain of not longer than the new
owner's life expectancy). Payments must begin within one year after the
non-annuitant owner's death. Unless this alternative is elected, we will
pay any cash value five years after your death.
If the surviving spouse is the successor owner, the spouse may elect to
continue the contract. No distributions are required as long as the surviving
spouse and annuitant are living. The account value must be distributed no later
than 5 years after the spouse's death.
HOW DEATH BENEFIT PAYMENT IS MADE
We will pay the death benefit to the beneficiary in the form of the annuity
payout option you have chosen. If you have not chosen an annuity payout option
as of the time of the annuitant's death, the beneficiary will receive the death
benefit in a single sum. However, subject to any exceptions in the contract,
our rules and any applicable requirements under federal income tax rules, the
beneficiary may
44 PAYMENT OF DEATH BENEFIT
elect to apply the death benefit to one or more annuity payout options we offer
at the time. See "Your annuity payout options" under "Accessing your money"
earlier in this prospectus. Please note that any annuity payout option chosen
may not extend beyond the life expectancy of the beneficiary.
If the beneficiary is a natural person (i.e., not an entity such as a
corporation or a trust) and so elects, death benefit proceeds can be paid
through the "AXA Equitable Access Account," which is a draft account that works
in certain respects like an interest-bearing checking account. In that case, we
will send the beneficiary a draftbook, and the beneficiary will have immediate
access to the proceeds by writing a draft for all or part of the amount of the
death benefit proceeds. AXA Equitable will retain the funds until a draft is
presented for payment. Interest on the AXA Equitable Access Account is earned
from the date we establish the account until the account is closed by your
beneficiary or by us if the account balance falls below the minimum balance
requirement, which is currently $1,000. The AXA Equitable Access Account is
part of AXA Equitable's general account and is subject to the claims of our
creditors. We will receive any investment earnings during the period such
amounts remain in the general account. The AXA Equitable Access Account is not
a bank account or a checking account and it is not insured by the FDIC. Funds
held by insurance companies in the general account are guaranteed by the
respective state guaranty association.
BENEFICIARY CONTINUATION OPTION FOR TRADITIONAL IRA, QP IRA, ROTH IRA AND ROTH
ADVANTAGE CONTRACTS
Upon your death under a traditional IRA, QP IRA, Roth IRA, or Roth Advantage
contract, your beneficiary may generally elect to keep the contract with your
name on it and receive distributions under the contract instead of receiving
the death benefit in a single sum. The beneficiary continuation option may not
be available in all states for some series.
This feature must be elected by September 30th of the year following the
calendar year of your death and before any other inconsistent election is made.
Beneficiaries who do not make a timely election will not be eligible for this
option. If the election is made, then as of the date we receive satisfactory
proof of death, any required instructions, information and forms necessary to
effect the beneficiary continuation option feature, we will increase the
account value to equal the applicable death benefit if such death benefit is
greater then such account value.
Generally, payments will be made once a year to the beneficiary over the
beneficiary's life expectancy (determined in the calendar year after your
death, and determined on a term certain basis). These payments must begin no
later than December 31st of the calendar year after the year of your death. For
sole spousal beneficiaries, payments may begin by December 31st of the calendar
year in which you would have reached age 70 1/2, if such time is later. For
traditional IRA contracts only, if you die before your Required Beginning Date
for required minimum distributions as discussed in "Tax information" later in
this prospectus, the beneficiary may choose the "5-year rule" instead of annual
payments over life expectancy. The 5-year rule is always available to
beneficiaries under Roth IRA and Roth Advantage contracts. If the beneficiary
chooses this option, the beneficiary may take withdrawals as desired, but the
entire account value must be fully withdrawn by December 31st of the calendar
year which contains the fifth anniversary of your death.
Under the beneficiary continuation option:
.. The contract continues with your name on it for the benefit of your
beneficiary.
.. This feature is only available if the beneficiary is an individual. Certain
trusts with only individual beneficiaries will be treated as individuals
for this purpose.
.. If there is more than one beneficiary, each beneficiary's share will be
separately accounted for. It will be distributed over the beneficiary's own
life expectancy, if payments over life expectancy are chosen.
.. The minimum amount that is required in order to elect the beneficiary
continuation option is $5,000 for each beneficiary.
.. The beneficiary may make transfers among the investment options, but no
additional contributions will be permitted.
.. The minimum death benefit provision will no longer be in effect.
.. The beneficiary may choose at any time to withdraw all or a portion of the
account value and no withdrawal charges will apply. Any partial withdrawal
must be at least $300.
.. Your beneficiary will have the right to name a beneficiary to receive any
remaining interest in the contract.
.. Upon the death of the beneficiary, the beneficiary he or she has named has
the option to either continue taking required minimum distributions based
on the remaining life expectancy of the deceased beneficiary or to receive
any remaining interest in the contract in a lump sum. The option elected
will be processed when we receive satisfactory proof of death, any required
instructions for the method of payment and any required information and
forms necessary to effect payment.
BENEFICIARY CONTINUATION OPTION FOR SERIES 400 NQ CONTRACTS ONLY
This feature (also known as inherited annuity), may only be elected when the NQ
contract owner dies before the date annuity payments are to begin, whether or
not the owner and the annuitant are the same person. If the owner and annuitant
are different and the owner dies before the annuitant, for purposes of this
discussion, "beneficiary" refers to the successor owner. For a discussion of
successor owner, see "When an NQ contract owner dies before the annuitant"
earlier in this section.
This feature must be elected within 9 months following the date of your death
and before any other inconsistent election is made. Beneficiaries who do not
make a timely election will not be eligible for this option.
Generally, payments will be made once a year to the beneficiary over the
beneficiary's life expectancy, determined on a term certain basis and in the
year payments start. These payments must begin no later than one year after the
date of your death and are referred to as "scheduled payments." The beneficiary
may choose the "5-year rule" instead of scheduled payments over life
expectancy. If the beneficiary
PAYMENT OF DEATH BENEFIT 45
chooses the 5-year rule, there will be no scheduled payments. Under the 5-year
rule, the beneficiary may take withdrawals as desired, but the entire account
value must be fully withdrawn by the fifth anniversary of your death.
Under the beneficiary continuation option for NQ contracts (regardless of
whether the owner and annuitant are the same person):
.. This feature is only available if the beneficiary is an individual. It is
not available for any entity such as a trust, even if all of the
beneficiaries of the trust are individuals.
.. The contract continues with your name on it for the benefit of your
beneficiary.
.. If there is more than one beneficiary, each beneficiary's share will be
separately accounted for. It will be distributed over the respective
beneficiary's own life expectancy, if scheduled payments are chosen.
.. The minimum amount that is required in order to elect the beneficiary
continuation option is $5,000 for each beneficiary.
.. The beneficiary may make transfers among the investment options but no
additional contributions will be permitted.
.. The minimum death benefit will no longer be in effect.
.. If the beneficiary chooses the "5-year rule," withdrawals may be made at
any time. If the beneficiary instead chooses scheduled payments, the
beneficiary may also take withdrawals, in addition to scheduled payments,
at any time.
.. Any partial withdrawal must be at least $300.
.. Your beneficiary will have the right to name a beneficiary to receive any
remaining interest in the contract on the beneficiary's death.
.. Upon the death of your beneficiary, the beneficiary that he or she has
named has the option to either continue taking scheduled payments based on
the remaining life expectancy of the deceased beneficiary (if scheduled
payments were chosen) or to receive any remaining interest in the contract
in a lump sum. We will pay any remaining interest in the contract in a lump
sum if your beneficiary elects the 5-year rule. The option elected will be
processed when we receive satisfactory proof of death, any required
instructions for the method of payment and any required information and
forms necessary to effect payment.
If you are both the owner and annuitant:
.. As of the date we receive satisfactory proof of death, any required
instructions, information and forms necessary to effect the beneficiary
continuation option feature, we will increase the account value to equal
the applicable death benefit if such death benefit is greater than such
account value. The increase in account value will be allocated to the
investment options according to the allocation percentages we have on file
for your contract.
.. No withdrawal charges will apply to any withdrawals by the beneficiary.
If the owner and annuitant are not the same person:
.. If the beneficiary continuation option is elected, the beneficiary
automatically becomes the new annuitant of the contract, replacing the
existing annuitant.
.. The account value will not be reset to the death benefit amount.
.. The withdrawal charge schedule and free withdrawal amount on the contract
will continue to be applied to any withdrawal or surrender other than
scheduled payments.
.. We do not impose a withdrawal charge on scheduled payments except if, when
added to any withdrawals previously taken in the same contract year,
including for this purpose a contract surrender, the total amount of
withdrawals and scheduled payments exceeds the free withdrawal amount. See
"Withdrawal charge" in "Charges and expenses" earlier in this prospectus.
If a contract is jointly owned:
.. The surviving owner supersedes any other named beneficiary and may elect
the beneficiary continuation option.
.. If the deceased joint owner was also the annuitant, see "If you are both
the owner and annuitant" above.
.. If the deceased joint owner was not the annuitant, see "If the owner and
annuitant are not the same person" above.
46 PAYMENT OF DEATH BENEFIT
7. Tax information
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OVERVIEW
In this part of the prospectus, we discuss the current federal income tax rules
that generally apply to EQUI-VEST(R) contracts owned by United States
individual taxpayers. The tax rules can differ, depending on the type of
contract, whether NQ, traditional IRA, QP IRA, Roth IRA or Roth Advantage.
Therefore, we discuss the tax aspects of each type of contract separately.
Federal income tax rules include the United States laws in the Internal Revenue
Code, and Treasury Department Regulations and Internal Revenue Service ("IRS")
interpretations of the Internal Revenue Code. These tax rules may change
without notice. We cannot predict whether, when, or how these rules could
change. Any change could affect contracts purchased before the change. Congress
may also consider proposals in the future to comprehensively reform or overhaul
the United States tax and retirement systems, which if enacted, could affect
the tax benefits of a contract. We cannot predict what, if any, legislation
will actually be proposed or enacted.
We cannot provide detailed information on all tax aspects of the contracts.
Moreover, the tax aspects that apply to a particular person's contract may vary
depending on the facts applicable to that person. We do not discuss state
income and other state taxes, federal income tax and withholding rules for
non-U.S. taxpayers, or federal gift and estate taxes. Transfers of the
contract, rights or values under the contract, or payments under the contract,
for example, amounts due to beneficiaries, may be subject to federal or state
gift, estate or inheritance taxes. You should not rely only on this document,
but should consult your tax adviser before your purchase.
BUYING A CONTRACT TO FUND A RETIREMENT ARRANGEMENT
Generally, there are two types of funding vehicles that are available for
Individual Retirement Arrangements ("IRAs"): an individual retirement annuity
contract such as the ones offered in this prospectus, or a custodial or
trusteed individual retirement account. How these arrangements work, including
special rules applicable to each, are described in the specific sections for
each type of arrangement, below. You should be aware that the funding vehicle
for a tax-qualified arrangement does not provide any tax deferral benefit
beyond that already provided by the Code for all permissible funding vehicles.
Before choosing an annuity contract, therefore, you should consider the
annuity's features and benefits, such as the EQUI-VEST(R) guaranteed minimum
death benefit, selection of variable investment options, provision of a
guaranteed interest option and choices of payout options, as well as the
features and benefits of other permissible funding vehicles and the relative
costs of annuities and other such arrangements. You should be aware that cost
may vary depending on the features and benefits made available and the charges
and expenses of the portfolios.
Certain provisions of the Treasury Regulations on required minimum
distributions concerning the actuarial present value of additional contract
benefits could increase the amount required to be distributed from individual
retirement annuity contracts. For this purpose additional annuity contract
benefits may include enhanced death benefits. You should consider the potential
implication of these Regulations before you make additional contributions to
this annuity contract.
TRANSFERS AMONG INVESTMENT OPTIONS
You can make transfers among investment options inside the contract without
triggering taxable income.
TAXATION OF NONQUALIFIED ANNUITIES
Before making any subsequent contributions to an NQ contract, taxpayers with
incomes over $250,000 should consider the 3.8% Medicare tax on investment
income (including, for this purpose, income from NQ contracts) which will be
effective after December 31, 2012.
Please note our restrictions on contributions. See "How you can contribute to
your contract" in "Contract features and benefits" earlier in this prospectus.
CONTRIBUTIONS
You may not deduct the amount of your contributions to a nonquali-fied annuity
contract.
CONTRACT EARNINGS
Generally, you are not taxed on contract earnings until you receive a
distribution from your contract, whether as a withdrawal or as an annuity
payment. However, earnings are taxable, even without a distribution:
.. if a contract fails investment diversification requirements as specified in
federal income tax rules (these rules are based on or are similar to those
specified for mutual funds under securities laws);
.. if you transfer a contract, for example, as a gift to someone other than
your spouse (or former spouse);
.. if you use a contract as security for a loan (in this case, the amount
pledged will be treated as a distribution); and
.. if the owner is other than an individual (such as a corporation,
partnership, trust, or other non-natural person). This provision does not
apply to a trust which is a mere agent or nominee for an individual, such
as a grantor trust.
All nonqualified deferred annuity contracts that AXA Equitable and its
affiliates issue to you during the same calendar year are linked together and
treated as one contract for calculating the taxable amount of any distribution
from any of those contracts.
ANNUITY PAYMENTS
Once annuity payments begin, a portion of each payment is taxable as ordinary
income. You get back the remaining portion without paying taxes on it. This is
your "investment in the contract." Generally, your investment in the contract
equals the contributions you made, less any amounts you previously withdrew
that were not taxable.
For fixed annuity payments, the tax-free portion of each payment is determined
by (1) dividing your investment in the contract by
TAX INFORMATION 47
the total amount you are expected to receive out of the contract, and
(2) multiplying the result by the amount of the payment. For variable annuity
payments, your tax-free portion of each payment is your investment in the
contract divided by the number of expected payments.
Once you have received the amount of your investment in the contract, all
payments after that are fully taxable. If payments under a life annuity stop
because the annuitant dies, there is an income tax deduction for any
unrecovered investment in the contract.
PARTIAL ANNUITIZATION
The consequences described above for annuitization of the entire contract apply
to the portion of the contract which is partially annuitized. A nonqualified
annuity contract is treated as being partially annuitized if a portion of the
contract is applied to an annuity payout on a life-contingent basis or for a
period certain of at least 10 years. In order to get annuity payment tax
treatment for the portion of the contract applied to the annuity payout,
payments must be made at least annually in substantially equal amounts, the
payments must be designed to amortize the amount applied over life or the
period certain, and the payments cannot be stopped, except by death or
surrender (if permitted under the terms of the contract). The investment in the
contract is split between the partially annuitized portion and the deferred
amount remaining based on the relative values of the amount applied to the
annuity payout and the deferred amount remaining at the time of the partial
annuitization. Also, the partial annuitization has its own annuity starting
date.
WITHDRAWALS MADE BEFORE ANNUITY PAYMENTS BEGIN
If you make withdrawals before annuity payments begin under your contract, they
are taxable to you as ordinary income if there are earnings in the contract.
Generally, earnings are your account value less your investment in the
contract. If you withdraw an amount which is more than the earnings in the
contract as of the date of the withdrawal, the balance of the distribution is
treated as a reduction of your investment in the contract and is not taxable.
1035 EXCHANGES
You may purchase a nonqualified deferred annuity contract through an exchange
of another contract. Normally, exchanges of contracts are taxable events. The
exchange will not be taxable under Section 1035 of the Internal Revenue Code if:
.. the contract that is the source of the funds you are using to purchase the
nonqualified deferred annuity contract is another nonqualified deferred
annuity contract or life insurance or endowment contract.
.. the owner and the annuitant are the same under the source contract and the
contract issued in exchange. If you are using a life insurance or endowment
contract the owner and the insured must be the same on both sides of the
exchange transaction.
In some cases you may make a tax-deferred 1035 exchange from a nonqualified
deferred annuity contract to a "qualified long-term care contract" meeting all
specified requirements under the Code or an annuity contract with a "qualified
long-term care contract" feature (sometimes referred to as a "combination
annuity" contract).
The tax basis, also referred to as your investment in the contract, of the
source contract carries over to the contract issued in exchange.
An owner may direct the proceeds of a partial withdrawal from one nonqualified
deferred annuity contract to purchase or contribute to another nonqualified
deferred annuity contract on a tax-deferred basis. If requirements are met, the
owner may also directly transfer amounts from a nonqualified deferred annuity
contract to a "qualified long-term care contract" or "combination annuity" in
such a partial 1035 exchange transaction. Special forms, agreement between the
carriers, and provision of cost basis information may be required to process
this type of an exchange.
Even if the contract owner and the insurance companies agree that a full or
partial 1035 exchange is intended, the IRS has the ultimate authority to review
the facts and determine that the transaction should be recharacterized as
taxable in whole or in part.
Section 1035 exchanges are generally not available after the death of the owner.
SURRENDERS
If you surrender or cancel the contract, the distribution is taxable as
ordinary income (not capital gain) to the extent it exceeds your investment in
the contract.
DEATH BENEFIT PAYMENTS MADE TO A BENEFICIARY AFTER YOUR DEATH
For the rules applicable to death benefits, see "Payment of death benefit"
earlier in this prospectus. The tax treatment of a death benefit taken as a
single sum is generally the same as the tax treatment of a withdrawal from or
surrender of your contract. The tax treatment of a death benefit taken as
annuity payments is generally the same as the tax treatment of annuity payments
under your contract.
Under the Beneficiary continuation option the tax treatment of a withdrawal
after the death of the owner taken as a single sum or taken as withdrawals
under the 5-year rule is generally the same as the tax treatment of a
withdrawal from or surrender of your contract.
EARLY DISTRIBUTION PENALTY TAX
If you take distributions before you are age 59 1/2 a penalty tax of 10% of the
taxable portion of your distribution applies in addition to the income tax.
Some of the available exceptions to the pre-age 59 1/2 penalty tax include
distributions made:
.. on or after your death; or
.. because you are disabled (special federal income tax definition); or
.. in the form of substantially equal periodic annuity payments at least
annually over your life (or life expectancy), or the joint lives of you and
a beneficiary (or joint life expectancies) using an IRS-approved
distribution method.
We will report a life-contingent partial annuitization made to an owner under
age 59 1/2 as eligible for an exception to the early distribution penalty tax.
We may be required to treat a partial annuitization for a period certain of at
least 10 years as being subject to the penalty for an owner under age 59 1/2.
INVESTOR CONTROL ISSUES
Under certain circumstances, the IRS has stated that you could be treated as
the owner (for tax purposes) of the assets of Separate
48 TAX INFORMATION
Account A. If you were treated as the owner, you would be taxed on income and
gains attributable to the shares of the underlying portfolios.
The circumstances that would lead to this tax treatment would be that, in the
opinion of the IRS, you could control the underlying investment of Separate
Account A. The IRS has said that the owners of variable annuities will not be
treated as owning the separate account assets provided the underlying
portfolios are restricted to variable life and annuity assets. The variable
annuity owners must have the right only to choose among the portfolios, and
must have no right to direct the particular investment decisions within the
portfolios.
Although we believe that, under current IRS guidance, you would not be treated
as the owner of the assets of Separate Account A, there are some issues that
remain unclear. For example, the IRS has not issued any guidance as to whether
having a larger number of portfolios available, or an unlimited right to
transfer among them, could cause you to be treated as the owner. We do not know
whether the IRS will ever provide such guidance or whether such guidance, if
unfavorable, would apply retroactively to your contract. Furthermore, the IRS
could reverse its current guidance at any time. We reserve the right to modify
your contract as necessary to prevent you from being treated as the owner of
the assets of Separate Account A.
INDIVIDUAL RETIREMENT ARRANGEMENTS ("IRAS")
GENERAL
"IRA" stands for individual retirement arrangement. There are two basic types
of such arrangements, individual retirement accounts and individual retirement
annuities. In an individual retirement account, a trustee or custodian holds
the assets funding the account for the benefit of the IRA owner. The assets
typically include mutual funds and/or individual stocks and securities in a
custodial account, and certificates of deposit in a trusteed account. In an
individual retirement annuity, an insurance company issues an annuity contract
that serves as the IRA.
There are two basic types of IRAs, as follows:
.. "traditional IRAs," typically funded on a pre-tax basis, including SEP-IRAs
and SIMPLE IRAs issued and funded in connection with employer-sponsored
retirement plans; and
.. Roth IRAs, funded on an after-tax basis.
Regardless of the type of IRA, your ownership interest in the IRA cannot be
forfeited. You or your beneficiaries who survive you are the only ones who can
receive the IRA's benefits or payments. All types of IRAs qualify for tax
deferral, regardless of the funding vehicle selected.
You can hold your IRA assets in as many different accounts and annuities as you
would like, as long as you meet the rules for setting up and making
contributions to IRAs. However, if you own multiple IRAs, you may be required
to combine IRA values or contributions for tax purposes. For further
information about individual retirement arrangements, you can read Internal
Revenue Service Publication 590 ("Individual Retirement Arrangements (IRAs)").
This publication is usually updated annually, and can be obtained by contacting
the IRS or from the IRS website (www.irs.gov).
AXA Equitable designs its IRA contracts to qualify as "individual retirement
annuities" under Section 408(b) of the Internal Revenue Code. We offer the
EQUI-VEST(R) contract in both traditional IRA and Roth IRA versions.
This prospectus contains the information that the IRS requires you to have
before you purchase an IRA. The first section covers some of the special tax
rules that apply to traditional IRAs. The next section covers Roth IRAs. The
disclosure generally assumes direct ownership of the individual retirement
annuity contract.
We describe the amount and types of charges that may apply to your
contributions under "Charges and expenses" earlier in this prospectus. We
describe the method of calculating payments under "Accessing your money"
earlier in this prospectus. We do not guarantee or project growth in a variable
income annuitization option payments (as opposed to payments from a fixed
income annuitization option).
We have received an opinion letter from the IRS approving the respective forms
of the series 400 EQUI-VEST(R) traditional and Roth IRA contracts for use as
traditional and Roth IRA, respectively. We may no longer rely on the opinion
letter for the Roth IRA. We have not submitted to the IRS requests for opinion
letters to approve any other forms of series 100 - 500 EQUI-VEST(R) traditional
IRA and Roth IRA for use as a traditional or Roth IRA, respectively. This IRS
approval is a determination only as to the form of the annuity. It does not
represent a determination of the merits of the annuity as an investment. The
contracts submitted for IRS approval do not include every feature possibly
available under the EQUI-VEST(R) traditional and Roth IRA contracts.
YOUR RIGHT TO CANCEL WITHIN A CERTAIN NUMBER OF DAYS
This is provided for informational purposes only. Since the contracts are no
longer available to new purchasers, this cancellation provision is no longer
applicable.
You can cancel any version of the EQUI-VEST(R) IRA contract (traditional IRA or
Roth IRA) by following the directions under "Your right to cancel within a
certain number of days" in "Contract features and benefits" earlier in this
prospectus. You can cancel an EQUI-VEST(R) Roth IRA contract issued as a result
of a full or partial conversion of an EQUI-VEST(R) traditional IRA contract by
following the instructions in the "EQUI-VEST(R) Roth IRA Re-Characterization
Form." The form is available from our processing office or your financial
professional. If you cancel a traditional IRA or Roth IRA contract, we may have
to withhold tax, and we must report the transaction to the IRS. A contract
cancellation could have an unfavorable tax impact.
TRADITIONAL INDIVIDUAL RETIREMENT ANNUITIES (TRADITIONAL IRAS)
Please note our restrictions on contributions. See "How you can contribute to
your contract" in "Contract features and benefits" earlier in this prospectus.
CONTRIBUTIONS TO TRADITIONAL IRAS. Generally, individuals may make three
different types of contributions to purchase a traditional IRA or as additional
contributions to an existing IRA:
.. "regular" contributions out of earned income or compensation; or
.. tax-free "rollover" contributions; or
TAX INFORMATION 49
.. direct custodian-to-custodian transfers from other traditional IRAs
("direct transfers").
When you make a contribution to your IRA, we require you to tell us whether it
is a regular contribution, rollover contribution, or direct transfer
contribution, and to supply supporting documentation in some cases.
REGULAR CONTRIBUTIONS TO TRADITIONAL IRAS
LIMITS ON CONTRIBUTIONS. The "maximum regular contribution amount" for any
taxable year is the most that can be contributed to all of your IRAs
(traditional and Roth) as regular contributions for the particular taxable
year. The maximum regular contribution amount depends on age, earnings, and
year, among other things. Generally, $5,000 is the maximum amount that you may
contribute to all IRAs (including Roth IRAs). When your earnings are below
$5,000, your earned income or compensation for the year is the most you can
contribute. This limit does not apply to rollover contributions or direct
custodian-to-custodian transfers into a traditional IRA. You cannot make
regular traditional IRA contributions for the taxable year in which you reach
age 70 1/2 or any taxable year after that.
If you are at least age 50 at any time during the taxable year for which you
are making a regular contribution to your IRA, you may be eligible to make
additional "catch up contributions" of up to $1,000 to your traditional IRA.
SPECIAL RULES FOR SPOUSES. If you are married and file a joint federal income
tax return, you and your spouse may combine your compensation to determine the
amount of regular contributions you are permitted to make to traditional IRAs
(and Roth IRAs discussed below). Even if one spouse has no compensation, or
compensation under $5,000, married individuals filing jointly can contribute up
to $10,000 per year to any combination of traditional IRAs and Roth IRAs. Any
contributions to Roth IRAs reduce the ability to contribute to traditional IRAs
and vice versa. The maximum amount may be less if earned income is less and the
other spouse has made IRA contributions. No more than a combined total of
$5,000 can be contributed annually to either spouse's traditional and Roth
IRAs. Each spouse owns his or her traditional IRAs and Roth IRAs even if the
other spouse funded the contributions. A working spouse age 70 1/2 or over can
contribute up to the lesser of $5,000 or 100% of "earned income" to a
traditional IRA for a nonworking spouse until the year in which the nonworking
spouse reaches age 70 1/2. Catch-up contributions may be made as described
above for spouses who are at least age 50 but under age 70 1/2 at any time
during the taxable year for which the contribution is being made.
DEDUCTIBILITY OF CONTRIBUTIONS. The amount of traditional IRA contributions
that you can deduct for a taxable year depends on whether you are covered by an
employer-sponsored-tax-favored retirement plan, as defined under special
federal income tax rules. Your Form W-2 will indicate whether or not you are
covered by such a retirement plan.
IF YOU ARE NOT COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, you
can make FULLY DEDUCTIBLE contributions to your traditional IRAs for the
taxable year up to the maximum amount discussed above under "Limits on
contributions." That is, your fully deductible contribution can be up to
$5,000, or if less, your earned income. The dollar limit is $6,000 for people
eligible to make age 50-70 1/2 catch-up contributions.
IF YOU ARE COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, and your
adjusted gross income (AGI) IS BELOW THE LOWER DOLLAR FIGURE IN A PHASE-OUT
RANGE, you can make FULLY DEDUCTIBLE contributions to your traditional IRAs.
IF YOU ARE COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, and your
AGI FALLS WITHIN A PHASE-OUT RANGE, you can make PARTIALLY DEDUCTIBLE
contributions to your traditional IRAs.
IF YOU ARE COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, and your
AGI falls ABOVE THE HIGHER FIGURE IN THE PHASE-OUT RANGE, you MAY NOT DEDUCT
any of your regular contributions to your traditional IRAs.
Cost-of-living indexing adjustments apply to the income limits on deductible
contributions.
If you are single and covered by a retirement plan during any part of the
taxable year, the deduction for traditional IRA contributions phases out with
AGI between $50,000 and $60,000 (for 2012, AGI between $58,000 and $68,000,
after adjustment).
If you are married and file a joint return, and you are covered by a retirement
plan during any part of the taxable year, the deduction for traditional IRA
contributions phases out with AGI between $80,000 and $100,000 (for 2012, AGI
between $92,000 and $112,000, after adjustment).
Married individuals filing separately and living apart at all times are not
considered married for purposes of this deductible contribution calculation.
Generally, the active participation in an employer-sponsored retirement plan of
an individual is determined independently for each spouse. Where spouses have
"married filing jointly" status, however, the maximum deductible traditional
IRA contribution for an individual who is not an active participant (but whose
spouse is an active participant) is phased out for taxpayers with AGI of
between $150,000 and $160,000 (for 2012, AGI between $173,000 and $183,000,
after adjustment).
To determine the deductible amount of the contribution for 2012, for example,
you determine AGI and subtract $58,000 if you are single, or $92,000 if you are
married and file a joint return with your spouse. The resulting amount is your
excess AGI. You then determine the limit on the deduction for traditional IRA
contributions using the following formula:
the maximum the adjusted
regular deductible
($10,000-excess AGI) times contribution Equals contribution
divided by $10,000 x for the year = limit
ADDITIONAL "SAVER'S CREDIT" FOR CONTRIBUTIONS TO A TRADITIONAL IRA OR ROTH IRA
Certain lower income individuals may be eligible for a nonrefundable income tax
credit for contributions made to a traditional IRA or Roth IRA. Please see the
current version of IRS Publication 590 for details.
NONDEDUCTIBLE REGULAR CONTRIBUTIONS. If you are not eligible to deduct part or
all of the traditional IRA contribution, you may still make nondeductible
contributions on which earnings will accumulate on a tax-deferred basis. The
combined deductible and nondeductible contributions to your traditional IRA (or
the nonworking spouse's traditional IRA) may not, however, exceed the $5,000
maximum per person limit for the applicable taxable year. The dollar limit is
$6,000
50 TAX INFORMATION
for people eligible to make age 50-70 1/2 catch-up contributions. See "Excess
contributions" below. You must keep your own records of deductible and
nondeductible contributions in order to prevent double taxation on the
distribution of previously taxed amounts. See "Withdrawals, payments and
transfers of funds out of traditional IRAs" below.
If you are making nondeductible contributions in any taxable year, or you have
made nondeductible contributions to a traditional IRA in prior years and are
receiving distributions from any traditional IRA, you must file the required
information with the IRS. Moreover, if you are making nondeductible traditional
IRA contributions, you must retain all income tax returns and records
pertaining to such contributions until interests in all traditional IRAs are
fully distributed.
WHEN YOU CAN MAKE REGULAR CONTRIBUTIONS. If you file your tax returns on a
calendar year basis like most taxpayers, you have until the April 15 return
filing deadline (without extensions) of the following calendar year to make
your regular traditional IRA contributions for a taxable year. Make sure you
designate the year for which you are making the contribution.
ROLLOVER AND DIRECT TRANSFER CONTRIBUTIONS TO TRADITIONAL IRAS
Rollover contributions may be made to a traditional IRA from these "eligible
retirement plans":
.. qualified plans;
.. governmental employer 457(b) plans, also referred to as "governmental
employer EDC plans";
.. 403(b) plans; and
.. other traditional IRAs.
Direct transfer contributions may only be made directly from one traditional
IRA to another.
Any amount contributed to a traditional IRA after you reach age 70 1/2 must be
net of your required minimum distribution for the year in which the rollover or
direct transfer contribution is made.
ROLLOVERS FROM "ELIGIBLE RETIREMENT PLANS" OTHER THAN TRADITIONAL IRAS
Your plan administrator will tell you whether or not your distribution is
eligible to be rolled over. Spousal beneficiaries and spousal alternate payees
under qualified domestic relations orders may roll over funds on the same basis
as the plan participant. A non-spousal death beneficiary may also be able to
make a direct rollover to an inherited IRA with special rules and restrictions
under certain circumstances.
There are two ways to do rollovers:
.. Do it yourself:
You actually receive a distribution that can be rolled over and you roll it
over to a traditional IRA within 60 days after the date you receive the
funds. The distribution from your eligible retirement plan will be net of
20% mandatory federal income tax withholding. If you want, you can replace
the withheld funds yourself and roll over the full amount.
.. Direct rollover:
You tell the trustee or custodian of the eligible retirement plan to send
the distribution directly to your traditional IRA issuer. Direct rollovers
are not subject to mandatory federal income tax withholding.
All distributions from a qualified plan, 403(b) plan or governmental employer
457(b) plan are eligible rollover distributions, unless the distribution is:
.. a "required minimum distribution" after age 70 1/2 or retirement; or
.. one of a series of substantially equal periodic payments made at least
annually for your life (or life expectancy) or the joint lives (or joint
life expectancies) of you and your designated beneficiary; or
.. one of a series of substantially equal periodic payments made for a
specified period of 10 years or more; or
.. a hardship withdrawal; or
.. a corrective distribution that fits specified technical tax rules; or
.. a loan that is treated as a distribution; or
.. a death benefit payment to a beneficiary who is not your surviving spouse;
or
.. a qualified domestic relations order distribution to a beneficiary who is
not your current or former spouse.
You should discuss with your tax adviser whether you should consider rolling
over funds from one type of tax qualified retirement plan to another, because
the funds will generally be subject to the rules of the recipient plan. For
example, funds in a governmental employer 457(b) plan are not subject to the
additional 10% federal income tax penalty for premature distributions, but they
may become subject to this penalty if you roll the funds to a different type of
eligible retirement plan, such as a traditional IRA, and subsequently take a
premature distribution.
ROLLOVERS OF AFTER-TAX CONTRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS OTHER THAN
TRADITIONAL IRAS
Any non-Roth after-tax contributions you have made to a qualified plan or
403(b) plan (but not a governmental employer 457(b) plan) may be rolled over to
a traditional IRA (either in a direct rollover or a rollover you do yourself).
When the recipient plan is a traditional IRA, you are responsible for
recordkeeping and calculating the taxable amount of any distributions you take
from that traditional IRA. See "Taxation of Payments" later in this prospectus
under "Withdrawals, payments and transfers of funds out of traditional IRAs."
After-tax contributions in a traditional IRA cannot be rolled over from your
traditional IRA into, or back into, a qualified plan, 403(b) plan or
governmental employer 457(b) plan.
ROLLOVERS FROM TRADITIONAL IRAS TO TRADITIONAL IRAS
You may roll over amounts from one traditional IRA to one or more of your other
traditional IRAs if you complete the transaction within 60 days after you
receive the funds. You may make such a rollover only once in every 12-month
period for the same funds. Trustee-to-trustee or custodian-to-custodian direct
transfers are not rollover transactions. You can make these more frequently
than once in every 12-month period.
SPOUSAL ROLLOVERS AND DIVORCE-RELATED DIRECT TRANSFERS
The surviving spousal beneficiary of a deceased individual can roll over funds
from, or directly transfer funds from, the deceased spouse's traditional IRA to
one or more other traditional IRAs. Also, in
TAX INFORMATION 51
some cases, traditional IRAs can be transferred on a tax-free basis between
spouses or former spouses as a result of a court-ordered divorce or separation
decree.
EXCESS CONTRIBUTIONS
Excess contributions to IRAs are subject to a 6% excise tax for the year in
which made and for each year after until withdrawn. The following are excess
contributions to IRAs:
.. regular contributions of more than the maximum regular contribution amount
for the applicable taxable year; or
.. regular contributions to a traditional IRA made after you reach age 70 1/2;
or
.. rollover contributions of amounts which are not eligible to be rolled over,
for example, minimum distributions required to be made after age 70 1/2.
You can avoid or limit the excise tax by withdrawing an excess contribution
(rollover or regular). See IRS Publication 590 for further details.
RECHARACTERIZATIONS
Amounts that have been contributed as traditional IRA funds may subsequently be
treated as Roth IRA funds. Special federal income tax rules allow you to change
your mind again and have amounts that are subsequently treated as Roth IRA
funds, once again treated as traditional IRA funds. You do this by using the
forms we prescribe. This is referred to as having "recharacterized" your
contribution.
WITHDRAWALS, PAYMENTS AND TRANSFERS OF FUNDS OUT OF TRADITIONAL IRAS
NO FEDERAL INCOME TAX LAW RESTRICTIONS ON WITHDRAWALS. You can withdraw any or
all of your funds from a traditional IRA at any time. You do not need to wait
for a special event like retirement.
TAXATION OF PAYMENTS. Amounts distributed from traditional IRAs are not subject
to federal income tax until you or your beneficiary receive them. Taxable
payments or distributions include withdrawals from your contract, surrender of
your contract, and annuity payments from your contract. Death benefits are also
taxable.
Except as discussed below, the total amount of any distribution from a
traditional IRA must be included in your gross income as ordinary income. We
report all payments from traditional IRA contracts on IRS Form 1099-R.
If you have ever made nondeductible IRA contributions to any traditional IRA
(it does not have to be to this particular traditional IRA contract), those
contributions are recovered tax-free when you get distributions from any
traditional IRA. It is your responsibility to keep permanent tax records of all
of your nondeductible contributions to traditional IRAs so that you can
correctly report the taxable amount of any distribution on your own tax return.
At the end of any year in which you have received a distribution from any
traditional IRA, you calculate the ratio of your total nondeductible
traditional IRA contributions (less any amounts previously withdrawn tax-free)
to the total account balances of all traditional IRAs you own at the end of the
year plus all traditional IRA distributions made during the year. Multiply this
by all distributions from the traditional IRA during the year to determine the
nontaxable portion of each distribution.
A distribution from a traditional IRA is not taxable if:
.. the amount received is a withdrawal of certain excess contributions, as
described in IRS Publication 590; or
.. the entire amount received is rolled over to another traditional IRA or
other eligible retirement plan which agrees to accept the funds. (See
"Rollovers from eligible retirement plans other than traditional IRAs"
under "Rollover and transfer contributions to traditional IRAs" above.)
The following are eligible to receive rollovers of distributions from a
traditional IRA: a qualified plan, a 403(b) plan or a governmental employer EDC
plan. After-tax contributions in a traditional IRA cannot be rolled from your
traditional IRA into, or back into, a qualified plan, 403(b) plan or
governmental employer EDC plan. Before you decide to roll over a distribution
from a traditional IRA to another eligible retirement plan, you should check
with the administrator of that plan about whether the plan accepts rollovers
and, if so, the types its accepts. You should also check with the administrator
of the receiving plan about any documents required to be completed before it
will accept a roll-over.
Distributions from a traditional IRA are not eligible for favorable ten-year
averaging and long-term capital gain treatment available under limited
circumstances for certain distributions from qualified plans. If you might be
eligible for such tax treatment from your qualified plan, you may be able to
preserve such tax treatment even though an eligible rollover from a qualified
plan is temporarily rolled into a "conduit IRA" before being rolled back into a
qualified plan. See your tax adviser.
The EQUI-VEST(R) QP IRA is used as a conduit IRA if amounts are not commingled.
REQUIRED MINIMUM DISTRIBUTIONS
BACKGROUND ON REGULATIONS -- REQUIRED MINIMUM DISTRIBUTIONS. Distributions must
be made from traditional IRAs according to rules contained in the Code and
Treasury Regulations. Certain provisions of the Treasury Regulations require
that the actuarial present value of additional annuity contract benefits must
be added to the dollar amount credited for purposes of calculating certain
types of required minimum distributions from individual retirement annuity
contracts. For this purpose additional annuity contract benefits may include,
but are not limited to, enhanced death benefits. This could increase the amount
required to be distributed from these contracts if you take annual withdrawals
instead of receiving annuity payments.
LIFETIME REQUIRED MINIMUM DISTRIBUTIONS. You must start taking annual
distributions from your traditional IRAs for the year in which you turn age
70 1/2.
WHEN YOU HAVE TO TAKE THE FIRST LIFETIME REQUIRED MINIMUM DISTRIBUTION. The
first required minimum distribution is for the calendar year in which you turn
age 70 1/2. You have the choice to take this first required minimum
distribution during the calendar year you actually reach age 70 1/2, or to
delay taking it until the first three-month period in the next calendar year
(January 1-April 1). Distributions must start no later than your "Required
Beginning Date," which is April 1st of the calendar year after the calendar
year in which you turn age 70 1/2. If you choose to delay taking the first
annual
52 TAX INFORMATION
minimum distribution, then you will have to take two minimum distributions in
that year -- the delayed one for the first year and the one actually for that
year. Once minimum distributions begin, they must be made at some time each
year.
HOW YOU CAN CALCULATE REQUIRED MINIMUM DISTRIBUTIONS. There are two approaches
to taking required minimum distributions -- "account-based" or "annuity-based."
ACCOUNT-BASED METHOD. If you choose an account-based method, you divide the
value of your traditional IRA as of December 31st of the past calendar year by
a number corresponding to your age from an IRS table. This gives you the
required minimum distribution amount for that particular IRA for that year. If
your spouse is your sole beneficiary and more than 10 years younger than you,
the dividing number you use may be from another IRS table and may produce a
smaller lifetime required minimum distribution amount. Regardless of the table
used, the required minimum distribution amount will vary each year as the
account value, the actuarial present value of additional annuity contract
benefits, if applicable, and the divisor change. If you initially choose an
account-based method, you may later apply your traditional IRA funds to a life
annuity-based payout with any certain period not exceeding remaining life
expectancy, determined in accordance with IRS tables.
ANNUITY-BASED METHOD. If you choose an annuity-based method, you do not have to
do annual calculations. You apply the account value to an annuity payout for
your life or the joint lives of you and a designated beneficiary, or for a
period certain not extending beyond applicable life expectancies, determined in
accordance with IRS tables.
DO YOU HAVE TO PICK THE SAME METHOD TO CALCULATE YOUR REQUIRED MINIMUM
DISTRIBUTIONS FOR ALL OF YOUR TRADITIONAL IRAS AND OTHER RETIREMENT PLANS? No.
If you want, you can choose a different method for each of your traditional
IRAs and other retirement plans. For example, you can choose an annuity payout
from one IRA, a different annuity payout from a qualified plan, and an
account-based annual withdrawal from another IRA.
WILL WE PAY YOU THE ANNUAL AMOUNT EVERY YEAR FROM YOUR TRADITIONAL IRA BASED ON
THE METHOD YOU CHOOSE? We will only pay you automatically if you affirmatively
select an annuity payout option or an account-based withdrawal option such as
our minimum distribution withdrawal option. If you do elect one of these
options, we will calculate the amount of the required minimum distribution
withdrawal for you, if you so request in writing. However, in that case you
will be responsible for asking us to pay the required minimum distribution
withdrawal to you.
Also, the IRS will let you calculate the required minimum distribution for each
traditional IRA that you maintain, using the method that you picked for that
particular IRA. You can add these required minimum distribution amount
calculations together. As long as the total amount you take out every year
satisfies your overall traditional IRA required minimum distribution amount,
you may choose to take your annual required minimum distribution from any one
or more traditional IRAs that you own.
WHAT IF YOU TAKE MORE THAN YOU NEED TO FOR ANY YEAR? The required minimum
distribution amount for your traditional IRAs is calculated on a year-by-year
basis. There are no carry-back or carry-forward provisions. Also, you cannot
apply required minimum distribution amounts you take from your qualified plans
to the amounts you have to take from your traditional IRAs and vice versa.
WHAT IF YOU TAKE LESS THAN YOU NEED TO FOR ANY YEAR? Your IRA could be
disqualified, and you could have to pay tax on the entire value. Even if your
IRA is not disqualified, you could have to pay a 50% penalty tax on the
shortfall (required amount for traditional IRAs less amount actually taken). It
is your responsibility to meet the required minimum distribution rules. We will
remind you when our records show that you are within the age group which must
take lifetime required minimum distributions. If you do not select a method
with us, we will assume you are taking your required minimum distribution from
another traditional IRA that you own.
WHAT ARE THE REQUIRED MINIMUM DISTRIBUTION PAYMENTS AFTER YOU DIE? These could
vary depending on whether you die before or after your Required Beginning Date
for lifetime required minimum distribution payments, and the status of your
beneficiary. The following assumes that you have not yet elected an
annuity-based payout at the time of your death. If you elect an annuity-based
payout, payments (if any) after your death must be made at least as rapidly as
when you were alive.
INDIVIDUAL BENEFICIARY. Regardless of whether your death occurs before or after
your Required Beginning Date, an individual death beneficiary calculates annual
post-death required minimum distribution payments based on the beneficiary's
life expectancy using the "term certain method." That is, he or she determines
his or her life expectancy using the IRS-provided life expectancy tables as of
the calendar year after the owner's death and reduces that number by one each
subsequent year.
If you die before your Required Beginning Date, the rules permit any individual
beneficiary, including a spousal beneficiary, to elect instead to apply the
"5-year rule." Under this rule, instead of annual payments having to be made
beginning with the first in the year following the owner's death, the entire
account must be distributed by the end of the calendar year which contains the
fifth anniversary of the owner's death. No distribution is required before that
fifth year.
SPOUSAL BENEFICIARY. If you die after your Required Beginning Date, and your
death beneficiary is your surviving spouse, your spouse has a number of
choices. Post-death distributions may be made over your spouse's single life
expectancy. Any amounts distributed after that surviving spouse's death are
made over the spouse's life expectancy calculated in the year of his/her death,
reduced by one for each subsequent year. In some circumstances, your surviving
spouse may elect to become the owner of the traditional IRA and halt
distributions until he or she reaches age 70 1/2, or roll over amounts from
your traditional IRA into his/her own traditional IRA or other eligible
retirement plan.
If you die before your Required Beginning Date, and the death beneficiary is
your surviving spouse, the rules permit the spouse to delay starting payments
over his/her life expectancy until the year in which you would have attained
age 70 1/2.
NON-INDIVIDUAL BENEFICIARY. If you die after your Required Beginning Date, and
your death beneficiary is a non-individual, such as the estate, the rules
permit the beneficiary to calculate post-death required minimum distribution
amounts based on the owner's life ex-
TAX INFORMATION 53
pectancy in the year of death. HOWEVER, NOTE THAT WE NEED AN INDIVIDUAL
ANNUITANT TO KEEP AN ANNUITY CONTRACT IN FORCE. IF THE BENEFICIARY IS NOT AN
INDIVIDUAL, WE MUST DISTRIBUTE AMOUNTS REMAINING IN THE ANNUITY CONTRACT AFTER
THE DEATH OF THE ANNUITANT.
If you die before your Required Beginning Date for lifetime required minimum
distribution payments, and the death beneficiary is a non-individual, such as
the estate, the rules continue to apply the 5-year rule discussed above under
"Individual beneficiary." PLEASE NOTE THAT WE NEED AN INDIVIDUAL ANNUITANT TO
KEEP AN ANNUITY CONTRACT IN FORCE. IF THE BENEFICIARY IS NOT AN INDIVIDUAL, WE
MUST DISTRIBUTE AMOUNTS REMAINING IN THE ANNUITY CONTRACT AFTER THE DEATH OF
THE ANNUITANT.
SUCCESSOR ANNUITANT AND OWNER
If your spouse is the sole primary beneficiary and elects to become the
successor annuitant and owner, no death benefit is payable until your surviving
spouse's death. The required minimum distribution rules are applied as if your
surviving spouse is the contract owner.
PAYMENTS TO A BENEFICIARY AFTER YOUR DEATH
IRA death benefits are taxed the same as IRA distributions.
BORROWING AND LOANS ARE PROHIBITED TRANSACTIONS
You cannot get loans from a traditional IRA. You cannot use a traditional IRA
as collateral for a loan or other obligation. If you borrow against your IRA or
use it as collateral, its tax-favored status will be lost as of the first day
of the tax year in which this prohibited event occurs. If this happens, you
must include the value of the traditional IRA in your federal gross income.
Also, the early distribution penalty tax of 10% may apply if you have not
reached age 59 1/2 before the first day of that tax year.
EARLY DISTRIBUTION PENALTY TAX
A penalty tax of 10% of the taxable portion of a distribution applies to
distributions from a traditional IRA made before you reach age 59 1/2. Some of
the available exceptions to the pre-age 59 1/2 penalty tax include
distributions made:
.. on or after your death; or
.. because you are disabled (special federal income tax definition); or
.. used to pay certain extraordinary medical expenses (special federal income
tax definition); or
.. used to pay medical insurance premiums for unemployed individuals (special
federal income tax definition); or
.. used to pay certain first-time home buyer expenses (special federal income
tax definition; $10,000 lifetime total limit for these distributions from
all your traditional and Roth IRAs); or
.. used to pay certain higher education expenses (special federal income tax
definition); or
.. in the form of substantially equal periodic payments made at least annually
over your life (or your life expectancy), or over the joint lives of you
and your beneficiary (or your joint life expectancy) using an IRS-approved
distribution method.
ROTH INDIVIDUAL RETIREMENT ANNUITIES ("ROTH IRAS")
This section of the prospectus covers some of the special tax rules that apply
to Roth IRAs. If the rules are the same as those that apply to the traditional
IRA, we will refer you to the same topic under "traditional IRAs."
The EQUI-VEST(R) Roth IRA and Roth Advantage contracts are designed to qualify
as Roth individual retirement annuities under Sections 408A and 408(b) of the
Internal Revenue Code.
Please note our restrictions on contributions. See "How you can contribute to
your contract" in "Contract features and benefits" earlier in this prospectus.
CONTRIBUTIONS TO ROTH IRAS
Individuals may make four different types of contributions to a Roth IRA:
.. regular after-tax contributions out of earnings; or
.. taxable rollover contributions from traditional IRAs or other eligible
retirement plans ("conversion" rollover contributions); or
.. tax-free rollover contributions from other Roth individual retirement
arrangements (or designated Roth accounts under defined contribution
plans); or
.. tax-free direct custodian-to-custodian transfers from other Roth IRAs
("direct transfers").
If you use the forms we require, we will also accept traditional IRA funds
which are subsequently recharacterized as Roth IRA funds following special
federal income tax rules.
REGULAR CONTRIBUTIONS TO ROTH IRAS
LIMITS ON REGULAR CONTRIBUTIONS. The "maximum regular contribution amount" for
any taxable year is the most that can be contributed to all of your IRAs
(traditional and Roth) as regular contributions for the particular taxable
year. The maximum regular contribution amount depends on age, earnings, and
year, among other things. Generally, $5,000 is the maximum amount that you can
contribute to all IRAs (including Roth IRAs). This limit does not apply to
rollover contributions or direct custodian-to-custodian transfers into a Roth
IRA. Any contributions to Roth IRAs reduce your ability to contribute to
traditional IRAs and vice versa. When your earnings are below $5,000, your
earned income or compensation for the year is the most you can contribute. If
you are married and file a joint income tax return, you and your spouse may
combine your compensation to determine the amount of regular contributions you
are permitted to make to Roth IRAs and traditional IRAs. See the discussion
above under "Special rules for spouses" earlier in this section under
traditional IRAs.
If you or your spouse are at least age 50 at any time during the taxable year
for which you are making a regular contribution, you may be eligible to make
additional catch-up contributions of up to $1,000.
With a Roth IRA, you can make regular contributions when you reach 70 1/2, as
long as you have sufficient earnings. But, you cannot make contributions,
regardless of your age, for any year that your modified adjusted gross income
exceeds the following amounts (indexed for cost-of-living adjustment:
.. your federal income tax filing status is "married filing jointly" and your
modified adjusted gross income is over $160,000 (for 2012, $183,000 after
adjustment); or
54 TAX INFORMATION
.. your federal income tax filing status is "single" and your modified
adjusted gross income is over $110,000 (for 2012, $125,000 after
adjustment).
However, you can make regular Roth IRA contributions in reduced amounts when:
.. your federal income tax filing status is "married filing jointly" and your
modified adjusted gross income is between $150,000 and $160,000 (for 2012,
between $173,000 and $183,000 after adjustment); or
.. your federal income tax filing status is "single" and your modified
adjusted gross income is between $95,000 and $110,000 (for 2012, between
$110,000 and $125,000 after adjustment).
If you are married and filing separately and your modified adjusted gross
income is between $0 and $10,000, the amount of regular contributions you are
permitted to make is phased out. If your modified adjusted gross income is more
than $10,000 you cannot make a regular Roth IRA contribution.
WHEN YOU CAN MAKE CONTRIBUTIONS? Same as traditional IRAs.
DEDUCTIBILITY OF CONTRIBUTIONS. Roth IRA contributions are not tax deductible.
ROLLOVERS AND DIRECT TRANSFERS
WHAT IS THE DIFFERENCE BETWEEN ROLLOVER AND DIRECT TRANSFER TRANSACTIONS? The
difference between a rollover transaction and a direct transfer transaction is
the following: In a rollover transaction you actually take possession of the
funds rolled over, or are considered to have received them under tax law in the
case of a change from one type of plan to another. In a direct transfer
transaction, you never take possession of the funds, but direct the first Roth
IRA custodian, trustee, or issuer to transfer the first Roth IRA funds directly
to the recipient Roth IRA custodian, trustee or issuer. You can make direct
transfer transactions only between identical plan types (for example, Roth IRA
to Roth IRA). You can also make rollover transactions between identical plan
types. However, you can only make rollovers between different plan types (for
example, traditional IRA to Roth IRA).
You may make rollover contributions to a Roth IRA from these sources only:
.. another Roth IRA;
.. a traditional IRA, including a SEP-IRA or SIMPLE IRA (after a two-year
rollover limitation period for SIMPLE IRA funds), in a taxable conversion
rollover ("conversion rollover");
.. a "designated Roth contribution account" under a 401(k) plan, a 403(b)
plan, or a governmental employer EDC plan (direct or 60-day); or
.. from non-Roth accounts under another eligible retirement plan, as described
below under "Conversion rollover contributions to Roth IRAs."
You may make direct transfer contributions to a Roth IRA only from another Roth
IRA.
You may make both Roth IRA to Roth IRA rollover transactions and Roth IRA to
Roth IRA direct transfer transactions. This can be accomplished on a completely
tax-free basis. However, you may make Roth IRA to Roth IRA rollover
transactions only once in any 12-month period for the same funds.
Trustee-to-trustee or custodian-to-custodian direct transfers can be made more
frequently than once a year. Also, if you send us the rollover contribution to
apply it to a Roth IRA, you must do so within 60 days after you receive the
proceeds from the original IRA to get rollover treatment.
The surviving spousal beneficiary of a deceased individual can roll over or
directly transfer an inherited Roth IRA to one or more other Roth IRAs. In some
cases, Roth IRAs can be transferred on a tax-free basis between spouses or
former spouses as a result of a court-ordered divorce or separation decree.
CONVERSION ROLLOVER CONTRIBUTIONS TO ROTH IRAS
In a conversion rollover transaction, you withdraw (or are considered to have
withdrawn) all or a portion of funds from a traditional IRA you maintain and
convert it to a Roth IRA within 60 days after you receive (or are considered to
have received) the traditional IRA proceeds. Amounts can also be rolled over
from non-Roth accounts under another eligible retirement plan, including a Code
Section 401(a) qualified plan, a 403(b) plan, and a governmental employer
Section 457(b) plan.
Unlike a rollover from a traditional IRA to another traditional IRA, a
conversion rollover transaction from a traditional IRA or other eligible
retirement plan to a Roth IRA is not tax-free. Instead, the distribution from
the traditional IRA or other eligible retirement plan is generally fully
taxable. If you are converting all or part of a traditional IRA, and you have
ever made nondeductible regular contributions to any traditional IRA -- whether
or not it is the traditional IRA you are converting -- a pro rata portion of
the distribution is tax free. Even if you are under age 59 1/2, the early
distribution penalty tax does not apply to conversion rollover contributions to
a Roth IRA.
You cannot make conversion contributions to a Roth IRA to the extent that the
funds in your traditional IRA or other eligible retirement plan are subject to
the lifetime annual required minimum distribution rules.
You cannot convert and reconvert an amount during the same taxable year, or if
later, during the 30-day period following a recharacterization. If you
reconvert during either of these periods, it will be a failed Roth IRA
conversion.
The IRS and Treasury have issued Treasury Regulations addressing the valuation
of annuity contracts funding traditional IRAs in the conversion to Roth IRAs.
Although these Regulations are not clear, they could require an individual's
gross income on the conversion of a traditional IRA to a Roth IRA to be
measured using various actuarial methods and not as if the annuity contract
funding the traditional IRA had been surrendered at the time of conversion.
This could increase the amount of income reported in certain circumstances.
RECHARACTERIZATIONS
You may be able to treat a contribution made to one type of IRA as having been
made to a different type of IRA. This is called recharacterizing the
contribution.
HOW TO RECHARACTERIZE. To recharacterize a contribution, you generally must
have the contribution transferred from the first IRA (the one to which it was
made) to the second IRA in a deemed
TAX INFORMATION 55
trustee-to-trustee transfer. If the transfer is made by the due date (including
extensions) for your tax return for the year during which the contribution was
made, you can elect to treat the contribution as having been originally made to
the second IRA instead of to the first IRA. It will be treated as having been
made to the second IRA on the same date that it was actually made to the first
IRA. You must report the recharacter-ization, and must treat the contribution
as having been made to the second IRA, instead of the first IRA, on your tax
return for the year during which the contribution was made.
The contribution will not be treated as having been made to the second IRA
unless the transfer includes any net income allocable to the contribution. You
can take into account any loss on the contribution while it was in the IRA when
calculating the amount that must be transferred. If there was a loss, the net
income you must transfer may be a negative amount.
No deduction is allowed for the contribution to the first IRA and any net
income transferred with the recharacterized contribution is treated as earned
in the second IRA. The contribution will not be treated as having been made to
the second IRA to the extent any deduction was allowed with respect to the
contribution to the first IRA.
For recharacterization purposes, a distribution from a traditional IRA that is
received in one tax year and rolled over into a Roth IRA in the next year, but
still within 60 days of the distribution from the traditional IRA, is treated
as a contribution to the Roth IRA in the year of the distribution from the
traditional IRA.
Roth IRA conversion contributions from a SEP-IRA or SIMPLE IRA can be
recharacterized to a SEP-IRA (including the original SEP-IRA or SIMPLE IRA).
You cannot recharacterize back to the original plan a contribution directly
rolled over from an eligible retirement plan which is not a traditional IRA.
The recharacterization of a contribution is not treated as a rollover for
purposes of the 12-month limitation period described above. This rule applies
even if the contribution would have been treated as a rollover contribution by
the second IRA if it had been made directly to the second IRA rather than as a
result of a recharacterization of a contribution to the first IRA.
To recharacterize a contribution you must use our forms.
WITHDRAWALS, PAYMENTS AND TRANSFERS OF FUNDS OUT OF ROTH IRAS
NO FEDERAL INCOME TAX LAW RESTRICTIONS ON WITHDRAWALS. You can withdraw any or
all of your funds from a Roth IRA at any time; you do not need to wait for a
special event like retirement.
DISTRIBUTIONS FROM ROTH IRAS
Distributions include withdrawals from your contract, surrender and termination
of your contract, and annuity payments from your contract. Death benefits are
also distributions.
You must keep your own records of regular and conversion contributions to all
Roth IRAs to assure appropriate taxation. You may have to file information on
your contributions to and distributions from any Roth IRA on your tax return.
You may have to retain all income tax returns and records pertaining to such
contributions and distributions until your interests in all Roth IRAs are
distributed.
Like traditional IRAs, taxable distributions from a Roth IRA are not entitled
to the special favorable ten-year averaging and long-term capital gain
treatment available in limited cases to certain distributions from qualified
plans.
The following distributions from Roth IRAs are free of income tax:
.. Rollovers from a Roth IRA to another Roth IRA;
.. Direct transfers from a Roth IRA to another Roth IRA;
.. Qualified distributions from Roth IRA; and
.. Return of excess contributions or amounts recharacterized to a traditional
IRA.
QUALIFIED DISTRIBUTIONS FROM ROTH IRAS. Qualified distributions from Roth IRAs
made because of one of the following four qualifying events or reasons are not
includable in income:
.. you are age 59 1/2 or older; or
.. you die; or
.. you become disabled (special federal income tax definition); or
.. your distribution is a "qualified first-time homebuyer distribution"
(special federal income tax definition; $10,000 lifetime total limit for
these distributions from all of your traditional and Roth IRAs).
You also have to meet a five-year aging period. A qualified distribution is any
distribution made after the five-taxable-year period beginning with the first
taxable year for which you made any contribution to any Roth IRA (whether or
not the one from which the distribution is being made).
NONQUALIFIED DISTRIBUTIONS FROM ROTH IRAS. Nonqualified distributions from Roth
IRAs are distributions that do not meet both the qualifying event and five-year
aging period tests described above. If you receive such a distribution, part of
it may be taxable. For purposes of determining the correct tax treatment of
distributions (other than the withdrawal of excess contributions and the
earnings on them), there is a set order in which contributions (including
conversion contributions) and earnings are considered to be distributed from
your Roth IRA. The order of distributions is as follows:
(1)Regular contributions.
(2)Conversion contributions, on a first-in-first-out basis (generally, total
conversions from the earliest year first). These conversion contributions
are taken into account as follows:
(a)Taxable portion (the amount required to be included in gross income
because of conversion) first, and then the
(b)Nontaxable portion.
(3)Earnings on contributions.
Rollover contributions from other Roth IRAs are disregarded for this purpose.
To determine the taxable amounts distributed, distributions and contributions
are aggregated or grouped together as follows:
(1)All distributions made during the year from all Roth IRAs you maintain --
with any custodian or issuer -- are added together.
56 TAX INFORMATION
(2)All regular contributions made during and for the year (contributions made
after the close of the year, but before the due date of your return) are
added together. This total is added to the total undistributed regular
contributions made in prior years.
(3)All conversion contributions made during the year are added together.
Any recharacterized contributions that end up in a Roth IRA are added to the
appropriate contribution group for the year that the original contribution
would have been taken into account if it had been made directly to the Roth IRA.
Any recharacterized contribution that ends up in an IRA other than a Roth IRA
is disregarded for the purpose of grouping both contributions and
distributions. Any amount withdrawn to correct an excess contribution
(including the earnings withdrawn) is also disregarded for this purpose.
REQUIRED MINIMUM DISTRIBUTIONS DURING LIFE
Lifetime required minimum distributions do not apply.
REQUIRED MINIMUM DISTRIBUTIONS AT DEATH
Same as traditional IRA under "What are the required minimum distribution
payments after you die?", assuming death before the Required Beginning Date.
PAYMENTS TO A BENEFICIARY AFTER YOUR DEATH
Distributions to a beneficiary generally receive the same tax treatment as if
the distribution had been made to you.
BORROWING AND LOANS ARE PROHIBITED TRANSACTIONS
Same as traditional IRA.
EXCESS CONTRIBUTIONS
Generally, the same as traditional IRA, except that regular contributions made
after age 70 1/2 are not excess contributions.
Excess rollover contributions to Roth IRAs are contributions not eligible to be
rolled over.
You can withdraw or recharacterize any contribution to a Roth IRA before the
due date (including extensions) for filing your federal income tax return for
the tax year. If you do this, you must also withdraw or recharacterize any
earnings attributable to the contribution.
EARLY DISTRIBUTION PENALTY TAX
Same as traditional IRA.
ILLUSTRATION OF GUARANTEED INTEREST RATES
In the following two tables, we provide information that the IRS requires us to
furnish to prospective IRA contract owners. In the tables we illustrate the
1.00% minimum guaranteed interest rate for contributions we assume are
allocated entirely to the guaranteed interest option under series 300 and 400.
(The rate may be higher in your state.) We assume no withdrawals or transfers
were made under the contract. In Table II we assume a single initial
contribution of $1,000, and no additional contributions. We also assume no
withdrawals or transfers. The guaranteed interest rate, which can range from
1.00% to 3.00% (4.00% for NQ in some states), is in the contract.
The values shown assume the withdrawal charge applies. These values reflect the
effect of the annual administrative charge deducted at the end of each contract
year in which the account value is less than $20,000.
To find the appropriate value for the end of the contract year at any
particular age, you subtract the age (nearest birthday) at issue of the
contract from the current age and find the corresponding year in the table.
Years that correspond to a current age over 70, should be ignored, unless the
contract is a Roth IRA.
You should consider the information shown in the tables in light of your
present age. Also, with respect to Table I, you should consider your ability to
contribute $1,000 annually. Any change in the amounts contributed annually in
Table I, or in the amount of the single contribution in Table II would, of
course, change the results shown.
TAX INFORMATION 57
Table I guaranteed minimum interest rate of 1.00% (the rate may be higher in
your state)
TABLE I
ACCOUNT VALUES AND CASH VALUES
(ASSUMING $1,000 CONTRIBUTIONS MADE ANNUALLY AT THE BEGINNING OF THE CONTRACT YEAR)
-------------------------------------------------------------------------------------
1.00% MINIMUM GUARANTEE 1.00% MINIMUM GUARANTEE
----------------------- -----------------------
CONTRACT ACCOUNT CASH CONTRACT ACCOUNT CASH
YEAR END VALUE VALUE YEAR END VALUE VALUE
-------------------------------------------------------------------------------------
1 $ 989.80 $ 936.35 26 $29,196.26 $28,836.26
2 $ 1,979.70 $ 1,872.79 27 $30,498.22 $30,138.22
3 $ 2,979.49 $ 2,818.60 28 $31,813.20 $31,453.20
4 $ 3,989.29 $ 3,773.87 29 $33,141.33 $32,781.33
5 $ 5,009.18 $ 4,738.69 30 $34,482.75 $34,122.75
6 $ 6,039.27 $ 5,713.15 31 $35,837.57 $35,477.57
7 $ 7,079.67 $ 6,719.67 32 $37,205.95 $36,845.95
8 $ 8,130.46 $ 7,770.46 33 $38,588.01 $38,228.01
9 $ 9,191.77 $ 8,831.77 34 $39,983.89 $39,623.89
10 $10,263.69 $ 9,903.69 35 $41,393.73 $41,033.73
11 $11,346.32 $10,986.32 36 $42,817.67 $42,457.67
12 $12,439.79 $12,079.79 37 $44,255.84 $43,895.84
13 $13,544.18 $13,184.18 38 $45,708.40 $45,348.40
14 $14,659.63 $14,299.63 39 $47,175.49 $46,815.49
15 $15,786.22 $15,426.22 40 $48,657.24 $48,297.24
16 $16,924.08 $16,564.08 41 $50,153.81 $49,793.81
17 $18,073.33 $17,713.33 42 $51,665.35 $51,305.35
18 $19,234.06 $18,874.06 43 $53,192.00 $52,832.00
19 $20,436.40 $20,076.40 44 $54,733.92 $54,373.92
20 $21,650.76 $21,290.76 45 $56,291.26 $55,931.26
21 $22,877.27 $22,517.27 46 $57,864.18 $57,504.18
22 $24,116.04 $23,756.04 47 $59,452.82 $59,092.82
23 $25,367.20 $25,007.20 48 $61,057.35 $60,697.35
24 $26,630.88 $26,270.88 49 $62,677.92 $62,317.92
25 $27,907.18 $27,547.18 50 $64,314.70 $63,954.70
-------------------------------------------------------------------------------------
58 TAX INFORMATION
Table II guaranteed minimum interest rate of 1.00% (the rate may be higher in
your state)
TABLE II
ACCOUNT VALUES AND CASH VALUES
(ASSUMING A SINGLE CONTRIBUTION OF $1,000 AND NO FURTHER CONTRIBUTION)
------------------------------------------------------------------------
1.00% MINIMUM GUARANTEE 1.00% MINIMUM GUARANTEE
----------------------- -----------------------
CONTRACT ACCOUNT CASH CONTRACT ACCOUNT CASH
YEAR END VALUE VALUE YEAR END VALUE VALUE
------------------------------------------------------------------------
1 $989.80 $936.35 26 $434.76 $434.76
2 $979.70 $926.80 27 $409.11 $409.11
3 $959.50 $907.69 28 $383.20 $383.20
4 $939.10 $888.38 29 $357.03 $357.03
5 $918.49 $868.89 30 $330.60 $330.60
6 $897.67 $849.20 31 $303.91 $303.91
7 $876.65 $876.65 32 $276.95 $276.95
8 $855.42 $855.42 33 $249.72 $249.72
9 $833.97 $833.97 34 $222.21 $222.21
10 $812.31 $812.31 35 $194.44 $194.44
11 $790.43 $790.43 36 $166.38 $166.38
12 $768.34 $768.34 37 $138.04 $138.04
13 $746.02 $746.02 38 $109.42 $109.42
14 $723.48 $723.48 39 $ 80.52 $ 80.52
15 $700.71 $700.71 40 $ 51.32 $ 51.32
16 $677.72 $677.72 41 $ 21.84 $ 21.84
17 $654.50 $654.50 42 $ 0.00 $ 0.00
18 $631.04 $631.04 43 $ 0.00 $ 0.00
19 $607.35 $607.35 44 $ 0.00 $ 0.00
20 $583.43 $583.43 45 $ 0.00 $ 0.00
21 $559.26 $559.26 46 $ 0.00 $ 0.00
22 $534.85 $534.85 47 $ 0.00 $ 0.00
23 $510.20 $510.20 48 $ 0.00 $ 0.00
24 $485.31 $485.31 49 $ 0.00 $ 0.00
25 $460.16 $460.16 50 $ 0.00 $ 0.00
------------------------------------------------------------------------
TAX INFORMATION 59
FEDERAL AND STATE INCOME TAX WITHHOLDING AND INFORMATION REPORTING
We must withhold federal income tax from distributions from annuity contracts
and specified tax-favored savings or retirement plans or arrangements. You may
be able to elect out of this income tax withholding in some cases. Generally,
we do not have to withhold if your distributions are not taxable. The rate of
withholding will depend on the type of distribution and, in certain cases, the
amount of your distribution. Any income tax withheld is a credit against your
income tax liability. If you do not have sufficient income tax withheld or do
not make sufficient estimated income tax payments, you may incur penalties
under the estimated income tax rules.
You must file your request not to withhold in writing before the payment or
distribution is made. Our processing office will provide forms for this
purpose. You cannot elect out of withholding unless you provide us with your
correct Taxpayer Identification Number and a United States residence address.
You cannot elect out of withholding if we are sending the payment out of the
United States.
You should note the following special situations:
.. We might have to withhold and/or report on amounts we pay under a free look
or cancellation.
.. We are required to withhold on the gross amount of a distribution from a
Roth IRA to the extent it is reasonable for us to believe that a
distribution is includable in your gross income. This may result in tax
being withheld even though the Roth IRA distribution is ultimately not
taxable.
Special withholding rules apply to foreign recipients and United States
citizens residing outside the United States. We do not discuss these rules here
in detail. However, we may require additional documentation in the case of
payments made to non-United States persons and United States persons living
abroad prior to processing any requested transaction.
Certain states have indicated that state income tax withholding will also apply
to payments from the contracts made to residents. Generally, an election out of
federal withholding will also be considered an election out of state
withholding. In some states, you may elect out of state withholding, even if
federal withholding applies. In some states, the state income tax withholding
is completely independent of federal income tax withholding. If you need more
information concerning a particular state or any required forms, call our
processing office at the toll-free number.
FEDERAL INCOME TAX WITHHOLDING ON PERIODIC ANNUITY PAYMENTS
We withhold differently on "periodic" and "non-periodic" payments. For a
periodic annuity payment, for example, unless you specify a different marital
status or number of withholding exemptions, we withhold assuming that you are
married and claiming three withholding exemptions. If you do not give us your
correct Taxpayer Identification Number, we withhold as if you are single with
no exemptions.
Your withholding election remains effective unless and until you revoke it. You
may revoke or change your withholding election at any time.
FEDERAL INCOME TAX WITHHOLDING ON NON-PERIODIC ANNUITY PAYMENTS (WITHDRAWALS)
For a non-periodic distribution (total surrender, termination, or partial
withdrawal), we generally withhold at a flat 10% rate. We apply that rate to
the taxable amount in the case of nonqualified contracts, and to the payment
amount in the case of traditional IRAs and Roth IRAs, where it is reasonable to
assume an amount is includable in gross income.
IMPACT OF TAXES TO AXA EQUITABLE
The contracts provide that we may charge Separate Account A for taxes. We do
not now, but may in the future set up reserves for such taxes.
We are entitled to certain tax benefits related to the investment of company
assets, including assets of the separate accounts. These tax benefits, which
may include the foreign tax credit and the corporate dividends received
deduction, are not passed back to you, since we are the owner of the assets
from which tax benefits may be derived.
60 TAX INFORMATION
8. More information
--------------------------------------------------------------------------------
ABOUT OUR SEPARATE ACCOUNT A
Each variable investment option is a subaccount of our Separate Account A. We
established Separate Account A in 1968 under special provisions of the New York
Insurance Law. These provisions prevent creditors from any other business we
conduct from reaching the assets we hold in our variable investment options for
owners of our variable annuity contracts. For example, we may withdraw amounts
from Separate Account A that represent our investments in Separate Account A or
that represent fees and charges under the contracts that we have earned. We are
the legal owner of all of the assets in Separate Account A and may withdraw any
amounts that exceed our reserves and other liabilities with respect to variable
investment options under our contracts. The results of Separate Account A's
operations are accounted for without regard to AXA Equitable's other
operations. The amount of some of our obligations under the contracts is based
on the assets in Separate Account A. However, the obligations themselves are
obligations of AXA Equitable.
Separate Account A is registered under the Investment Company Act of 1940 and
is registered and classified under that act as a "unit investment trust." The
SEC, however, does not manage or supervise AXA Equitable or Separate Account A.
Although Separate Account A is registered, the SEC does not monitor the
activity of Separate Account A on a daily basis. AXA Equitable is not required
to register, and is not registered, as an investment company under the
Investment Company Act of 1940.
Each subaccount (variable investment option) within Separate Account A invests
in shares issued by the corresponding portfolio of its Trust.
We reserve the right subject to compliance with laws that apply:
(1)to add variable investment options to, or to remove variable investment
options from, Separate Account A, or to add other separate accounts;
(2)to combine any two or more variable investment options;
(3)to transfer the assets we determine to be the shares of the class of
contracts to which the contracts belong from any variable investment option
to another variable investment option;
(4)to operate Separate Account A or any variable investment option as a
management investment company under the Investment Company Act of 1940 (in
which case, charges and expenses that otherwise would be assessed against an
underlying mutual fund would be assessed against Separate Account A or a
variable investment option directly);
(5)to deregister Separate Account A under the Investment Company Act of 1940;
(6)to restrict or eliminate any voting rights as to Separate Account A; and
(7)to cause one or more variable investment options to invest some or all of
their assets in one or more other trusts or investment companies.
If the exercise of these rights results in a material change in the underlying
investment of Separate Account A, you will be notified of such exercise, as
required by law.
ABOUT THE TRUSTS
The Trusts are registered under the Investment Company Act of 1940. They are
classified as "open-end management investment companies," more commonly called
mutual funds. Each Trust issues different shares relating to each portfolio.
The Trusts do not impose sales charges or "loads" for buying and selling their
shares. All dividends and other distributions on the Trust's shares are
reinvested in full. The Board of Trustees or Board of Directors, as applicable,
of each Trust may establish additional portfolios or eliminate existing
portfolios at any time. More detailed information about each Trust, its
portfolio investment objectives, policies, restrictions, risks, expenses, its
Rule 12b-1 Plan and other aspects of its operations, appear in the prospectuses
for each Trust, which generally accompany this prospectus or in their
respective SAIs, which are available upon request.
ABOUT OUR FIXED MATURITY OPTIONS
RATES TO MATURITY AND PRICE PER $100 OF MATURITY VALUE
We can determine the amount required to be allocated to one or more fixed
maturity options in order to produce specified maturity values. For example, we
can tell you how much you need to allocate per $100 of maturity value.
The rates to maturity are determined weekly. The rates in the table below are
illustrative only and will most likely differ from the rates applicable at time
of purchase. Current rates to maturity can be obtained through TOPS or Online
Account Access or from your financial professional.
The rates to maturity for new allocations as of February 15, 2012 and the
related price per $100 of maturity value were as shown below.
--------------------------------------------------
FIXED MATURITY
OPTIONS WITH
JUNE 15TH RATE TO PRICE
MATURITY DATE OF MATURITY AS OF PER $100 OF
MATURITY YEAR FEBRUARY 15, 2012 MATURITY VALUE
--------------------------------------------------
2012 3.00%/(2)/ $99.03
2013 3.00%/(2)/ $96.14
2014 3.00%/(2)/ $93.34
2015 3.00%/(2)/ $90.62
2016 3.00%/(2)/ $87.98
2017 3.00%/(2)/ $85.41
--------------------------------------------------
MORE INFORMATION 61
--------------------------------------------------
FIXED MATURITY
OPTIONS WITH
JUNE 15TH RATE TO PRICE
MATURITY DATE OF MATURITY AS OF PER $100 OF
MATURITY YEAR FEBRUARY 15, 2012 MATURITY VALUE
--------------------------------------------------
2018 3.00%/(2)/ $82.93
2019/(1)/ 3.00%/(2)/ $80.51
2020/(1)/ 3.00%/(2)/ $78.16
2021/(1)/ 3.05% $75.54
--------------------------------------------------
(1)Not available in Oregon
(2)Since these rates to maturity are 3%, no amounts could have been allocated
to these options.
HOW WE DETERMINE THE MARKET VALUE ADJUSTMENT
We use the following procedure to calculate the market value adjustment (up or
down) we make if you withdraw all of your value from a fixed maturity option
before its maturity date.
(1)We determine the market adjusted amount on the date of the withdrawal as
follows:
(a)We determine the fixed maturity amount that would be payable on the
maturity date, using the rate to maturity for the fixed maturity option.
(b)We determine the period remaining in your fixed maturity option (based on
the withdrawal date) and convert it to fractional years based on a
365-day year. For example, three years and 12 days becomes 3.0329.
(c)We determine the current rate to maturity that applies on the withdrawal
date to new allocations to the same fixed maturity option.
(d)We determine the present value of the fixed maturity amount payable at
the maturity date, using the period determined in (b) and the rate
determined in (c).
(2)We determine the fixed maturity amount as of the current date.
(3)We subtract (2) from the result in (1)(d). The result is the market value
adjustment applicable to such fixed maturity option, which may be positive
or negative.
--------------------------------------------------------------------------------
Your market adjusted amount is the present value of the maturity value
discounted at the rate to maturity in effect for new contributions to that same
fixed maturity option on the date of the calculation.
--------------------------------------------------------------------------------
If you withdraw only a portion of the amount in a fixed maturity option, the
market value adjustment will be a percentage of the market value adjustment
that would have applied if you had withdrawn the entire value in that fixed
maturity option. This percentage is equal to the percentage of the value in the
fixed maturity option that you are withdrawing. Any withdrawal charges that are
deducted from a fixed maturity option will result in a market value adjustment
calculated in the same way. See Appendix II at the end of this prospectus for
an example.
For purposes of calculating the rate to maturity for new allocations to a fixed
maturity option (see (1)(c) above), we use the rate we have in effect for new
allocations to that fixed maturity option. We use this rate even if new
allocations to that option would not be accepted at that time. This rate will
not be less than 3%. If we do not have a rate to maturity in effect for a fixed
maturity option to which the "current rate to maturity" in (1)(c) above would
apply, we will use the rate at the next closest maturity date. If we are no
longer offering new fixed maturity options, the "current rate to maturity" will
be determined in accordance with our procedures then in effect. We reserve the
right to add up to 0.50% to the current rate in (1)(c) above for purposes of
calculating the market value adjustment only.
INVESTMENTS UNDER THE FIXED MATURITY OPTIONS
Amounts allocated to the fixed maturity options are held in a "non-unitized"
separate account we have established under the New York Insurance Law. This
separate account provides an additional measure of assurance that we will make
full payment of amounts due under the fixed maturity options. Under New York
Insurance Law, the portion of the separate account's assets equal to the
reserves and other contract liabilities relating to the contracts are not
chargeable with liabilities from any other business we may conduct. We own the
assets of the separate account, as well as any favorable investment performance
on those assets. You do not participate in the performance of the assets held
in this separate account. We may, subject to state law that applies, transfer
all assets allocated to the separate account to our general account. We
guarantee all benefits relating to your value in the fixed maturity options,
regardless of whether assets supporting fixed maturity options are held in a
separate account or our general account.
We have no specific formula for establishing the rates to maturity for the
fixed maturity options. We expect the rates to be influenced by, but not
necessarily correspond to, among other things, the yields that we can expect to
realize on the separate account's investments from time to time. Our current
plans are to invest in fixed-income obligations, including corporate bonds,
mortgage-backed and asset-backed securities and government and agency issues
having durations in the aggregate consistent with those of the fixed maturity
options.
Although the above generally describes our plans for investing the assets
supporting our obligations under the fixed maturity options under the
contracts, we are not obligated to invest those assets according to any
particular plan except as we may be required to by state insurance laws. We
will not determine the rates to maturity we establish by the performance of the
nonunitized separate account.
ABOUT THE GENERAL ACCOUNT
This contract is offered to customers through various financial institutions,
brokerage firms and their affiliate insurance agencies. No financial
institution, brokerage firm or insurance agency has any liability with respect
to a contract's account value or any guaranteed benefits with which the
contract was issued. AXA Equitable is solely responsible to the contract owner
for the contract's account value and such guaranteed benefits. The general
obligations and any guaranteed benefits under the contract are supported by AXA
Equitable's general account and are subject to AXA Equitable's claims paying
ability. An owner should look to the financial strength of AXA Equitable for
its claims paying ability. Assets in the general account are not segregated for
the exclusive benefit of any particular contract or obligation. General account
assets are also available to the insurer's general creditors and the conduct of
its routine business activities, such as the payment of salaries, rent and
other ordinary business expenses. For more information about AXA Equitable's
financial
62 MORE INFORMATION
strength, you may review its financial statements and/or check its current
rating with one or more of the independent sources that rate insurance
companies for their financial strength and stability. Such ratings are subject
to change and have no bearing on the performance of the variable investment
options. You may also speak with your financial representative.
The general account is subject to regulation and supervision by the Insurance
Department of the State of New York and to the insurance laws and regulations
of all jurisdictions where we are authorized to do business. Interests under
the contracts in the general account have not been registered and are not
required to be registered under the Securities Act of 1933 because of
exemptions and exclusionary provisions that apply. The general account is not
required to register as an investment company under the Investment Company Act
of 1940 and it is not registered as an investment company under the Investment
Company Act of 1940. The contract is a "covered security" under the federal
securities laws.
We have been advised that the staff of the SEC has not reviewed the portions of
this prospectus that relate to the general account. The disclosure with regard
to the general account, however, may be subject to certain provisions of the
federal securities laws relating to the accuracy and completeness of statements
made in prospectuses.
ABOUT OTHER METHODS OF PAYMENT
AUTOMATIC INVESTMENT PROGRAM -- FOR NQ, TRADITIONAL IRA, ROTH IRA AND ROTH
ADVANTAGE CONTRACTS
You may use our automatic investment program, or "AIP," to have a specified
amount automatically deducted from a bank checking or savings account, money
market checking or savings account, or credit union checking or savings account
and contributed as an additional contribution into an NQ, traditional IRA, Roth
IRA and Roth Advantage contracts on a monthly basis. For all forms of IRAs,
your contributions are subject to the limits and conditions on contributions
described in "Tax information" earlier in this prospectus.
AIP additional contributions may be allocated to any of the variable investment
options and the guaranteed interest option, but not the fixed maturity options.
Our minimum contribution amount requirement is $20. The maximum contribution
amount is $500 per month. We will return any contribution made under this
program that exceeds your contribution limit, if applicable, and your program
will be cancelled. The contribution limitations described in "How you can
contribute to your contract" under "Contract features and benefits" apply to
this program. You choose the day of the month you wish to have your account
debited. However, you may not choose a date later than the 28th day of the
month.
You may cancel AIP at any time by notifying our processing office. We are not
responsible for any debits made to your account before the time written notice
of cancellation is received at our processing office.
PAYROLL DEDUCTION PROGRAM. You can authorize your employer to remit your NQ,
traditional or Roth IRA contributions to us if your employer has a payroll
deduction program. Those contributions are still your contributions, not your
employer's. We will return any contribution made under this program that
exceeds your contribution limit, if applicable, and your program will be
cancelled. The contribution limitations described in "How you can contribute to
your contract" under "Contract features and benefits" apply to this program.
WIRE TRANSFERS. You may also send your contributions by wire transfer from your
bank.
DATES AND PRICES AT WHICH CONTRACT EVENTS OCCUR
We describe below the general rules for when, and at what prices, events under
your contract will occur. Other portions of this prospectus describe
circumstances that may cause exceptions. We generally do not repeat those
exceptions below.
BUSINESS DAY
Our "business day" is generally any day the New York Stock Exchange ("NYSE") is
open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of
an earlier close of regular trading). A business day does not include a day on
which we are not open due to emergency conditions determined by the Securities
and Exchange Commission. We may also close early due to such emergency
conditions. Contributions will be applied and any other transaction requests
will be processed when they are received along with all the required
information unless another date applies as indicated below.
.. If your contribution, transfer or any other transaction request containing
all the required information reaches us on any of the following, we will
use the next business day:
-- on a non-business day:
-- after 4:00 p.m. Eastern Time on a business day; or
-- after an early close of regular trading on the NYSE on a business day.
.. When a charge is to be deducted on a contract date anniversary that is a
non-business day, we will deduct the charge on the next business day.
CONTRIBUTIONS, TRANSFERS, WITHDRAWALS AND SURRENDERS
.. Contributions allocated to the variable investment options are invested at
the unit value next determined after the receipt of the contribution.
.. Contributions allocated to a fixed maturity option will receive the rate to
maturity in effect for that fixed maturity option on that business day.
.. Contributions allocated to the guaranteed interest option will receive the
guaranteed interest rate in effect on that business day.
.. If a fixed maturity option is scheduled to mature on June 15th and
June 15th is a non-business day, that fixed maturity option will mature on
the prior business day.
.. Transfers to or from variable investment options will be made at the unit
value next determined after the receipt of the transfer request.
.. Transfers to the guaranteed interest option will receive the guaranteed
interest rate in effect on that business day.
MORE INFORMATION 63
.. Transfers to a fixed maturity option will receive the rate to maturity in
effect for that fixed maturity option on that business day.
.. Transfers out of a fixed maturity option will be at the market adjusted
amount on that business day.
.. For the fixed-dollar option, the first monthly transfer will occur on the
last business day of the month in which we receive your election form at
our processing office.
.. For the interest sweep, the first monthly transfer will occur on the last
business day of the month following the month that we receive your election
form at our processing office.
.. Quarterly rebalancing will be processed on a calendar year basis.
Semiannual or annual rebalancing will be processed on the first business
day of the month. Rebalancing will not be done retroactively.
.. Requests for withdrawals or surrenders will occur on the business day that
we receive the information that we require.
ABOUT YOUR VOTING RIGHTS
As the owner of shares of the Trusts we have the right to vote on certain
matters involving the portfolios, such as:
.. the election of trustees;
.. the formal approval of independent auditors selected for each Trust; or
.. any other matters described in each prospectus for the Trusts or requiring
a shareholders' vote under the Investment Company Act of 1940.
We will give contract owners the opportunity to instruct us how to vote the
number of shares attributable to their contracts if a shareholder vote is
taken. If we do not receive instructions in time from all contract owners, we
will vote the shares of a portfolio for which no instructions have been
received in the same proportion as we vote shares of that portfolio for which
we have received instructions. We will also vote any shares that we are
entitled to vote directly because of amounts we have in a portfolio in the same
proportions that contract owners vote. One effect of proportional voting is
that a small number of contract owners may determine the outcome of a vote.
The Trusts sell their shares to AXA Equitable separate accounts in connection
with AXA Equitable's variable annuity and/or life insurance products, and to
separate accounts of insurance companies, both affiliated and unaffiliated with
AXA Equitable. AXA Premier VIP Trust and EQ Advisors Trust also sell their
shares to the trustee of a qualified plan for AXA Equitable. We currently do
not foresee any disadvantages to our contract owners arising out of these
arrangements. However, the Board of Trustees or Directors of each Trust intends
to monitor events to identify any material irreconcilable conflicts that may
arise and to determine what action, if any, should be taken in response. If we
believe that a Board's response insufficiently protects our contract owners, we
will see to it that appropriate action is taken to do so.
SEPARATE ACCOUNT A VOTING RIGHTS
If actions relating to Separate Account A require contract owner approval,
contract owners will be entitled to one vote for each unit they have in the
variable investment options. Each contract owner who has elected a variable
annuity payout option may cast the number of votes equal to the dollar amount
of reserves we are holding for that annuity in a variable investment option
divided by the annuity unit value for that option. We will cast votes
attributable to any amounts we have in the variable investment options in the
same proportion as votes cast by contract owners.
CHANGES IN APPLICABLE LAW
The voting rights we describe in this prospectus are created under applicable
federal securities laws. To the extent that those laws or the regulations
published under those laws eliminate the necessity to submit matters for
approval by persons having voting rights in separate accounts of insurance
companies, we reserve the right to proceed in accordance with those laws or
regulations.
STATUTORY COMPLIANCE
We have the right to change your contract without the consent of any other
person in order to comply with any laws and regulations that apply, including
but not limited to changes in the Internal Revenue Code, in Treasury
Regulations or in published rulings of the Internal Revenue Service and in
Department of Labor regulations.
Any change in your contract must be in writing and made by an authorized
officer of AXA Equitable. We will provide notice of any contract change.
The benefits under your contract will not be less than the minimum benefits
required by any state law that applies.
ABOUT LEGAL PROCEEDINGS
AXA Equitable and its affiliates are parties to various legal proceedings. In
our view, none of these proceedings would be considered material with respect
to a contract owner's interest in Separate Account A, nor would any of these
proceedings be likely to have a material adverse effect upon Separate Account
A, our ability to meet our obligations under the contracts, or the distribution
of the contracts.
FINANCIAL STATEMENTS
The financial statements of Separate Account A, as well as the consolidated
financial statements of AXA Equitable, are in the SAI. The financial statements
of AXA Equitable have relevance to the contracts only to the extent that they
bear upon the ability of AXA Equitable to meet its obligations under the
contracts. The SAI is available free of charge. You may request one by writing
our processing office or calling (800) 628-6673.
TRANSFERS OF OWNERSHIP, COLLATERAL ASSIGNMENTS, LOANS, AND BORROWING
You can transfer ownership of an NQ contract at any time before annuity
payments begin. We will continue to treat you as the owner until we receive
written notification of any change at our processing office. In some cases, an
assignment or change of ownership may have adverse tax consequences. See "Tax
information" earlier in this prospectus.
You cannot assign or transfer ownership of a traditional IRA, QP IRA or Roth
IRA contract except by surrender to us.
64 MORE INFORMATION
You cannot assign your contract as collateral or security for a loan. Loans are
also not available under your contract. For limited transfers of ownership
after the owner's death see "Beneficiary continuation option" in "Payment of
death benefit" earlier in this prospectus. You may direct the transfer of the
values under your traditional IRA and Roth IRA contract to another similar
arrangement.
DISTRIBUTION OF THE CONTRACTS
The contracts are distributed by both AXA Advisors, LLC ("AXA Advisors") and
AXA Distributors, LLC ("AXA Distributors") (together, the "Distributors"). The
Distributors serve as principal underwriters of Separate Account A. The
offering of the contracts is intended to be continuous.
AXA Advisors is an affiliate of AXA Equitable, and AXA Distributors is an
indirect wholly owned subsidiary of AXA Equitable. The Distributors are under
the common control of AXA Financial, Inc. Their principal business address is
1290 Avenue of the Americas, New York, NY 10104. The Distributors are
registered with the SEC as broker-dealers and are members of the Financial
Industry Regulatory Authority, Inc. ("FINRA"). Both broker-dealers also act as
distributors for other AXA Equitable life and annuity products.
The contracts are sold by financial professionals of AXA Advisors and its
affiliates. The contracts are also sold by financial professionals of
unaffiliated broker-dealers that have entered into selling agreements with the
Distributors ("Selling broker-dealers").
AXA Equitable pays compensation to both Distributors based on contracts sold.
AXA Equitable may also make additional payments to the Distributors, and the
Distributors may, in turn, make additional payments to certain Selling
broker-dealers. All payments will be in compliance with all applicable FINRA
rules and other laws and regulations.
Although AXA Equitable takes into account all of its distribution and other
costs in establishing the level of fees and charges under its contracts, none
of the compensation paid to the Distributors or the Selling broker-dealers
discussed in this section of the prospectus are imposed as separate fees or
charges under your contract. AXA Equitable, however, intends to recoup amounts
it pays for distribution and other services through the fees and charges of the
contract and payments it receives for providing administrative, distribution
and other services to the portfolios. For information about the fees and
charges under the contract, see "Fee table" and "Charges and expenses" earlier
in this prospectus.
AXA ADVISORS COMPENSATION. AXA Equitable pays compensation to AXA Advisors
based on contributions made on the contracts sold through AXA Advisors
("contribution-based compensation"). The contribution-based compensation will
generally not exceed 8.5% of total contributions. AXA Advisors, in turn, may
pay a portion of the contribution-based compensation received from AXA
Equitable to the AXA Advisors financial professional and/or the Selling
broker-dealer making the sale. In some instances, a financial professional or a
Selling broker-dealer may elect to receive reduced contribution-based
compensation on a contract in combination with ongoing annual compensation of
up to 0.60% of the account value of the contract sold ("asset-based
compensation"). Total compensation paid to a financial professional or a
Selling broker-dealer electing to receive both contribution-based and
asset-based compensation could, over time, exceed the total compensation that
would otherwise be paid on the basis of contributions alone. The compensation
paid by AXA Advisors varies among financial professionals and among Selling
broker-dealers. AXA Advisors also pays a portion of the compensation it
receives to its managerial personnel. When a contract is sold by a Selling
broker-dealer, the Selling broker-dealer, not AXA Advisors, determines the
amount and type of compensation paid to the Selling broker-dealer's financial
professional for the sale of the contract. Therefore, you should contact your
financial professional for information about the compensation he or she
receives and any related incentives, as described below.
AXA Advisors also pays its financial professionals and managerial personnel
other types of compensation including service fees, expense allowance payments
and health and retirement benefits. AXA Advisors also pays its financial
professionals, managerial personnel and Selling broker-dealers sales bonuses
(based on selling certain products during specified periods) and persistency
bonuses. AXA Advisors may offer sales incentive programs to financial
professionals and Selling broker-dealers who meet specified production levels
for the sales of both AXA Equitable contracts and contracts offered by other
companies. These incentives provide non-cash compensation such as stock options
awards and/or stock appreciation rights, expense-paid trips, expense-paid
education seminars and merchandise.
DIFFERENTIAL COMPENSATION. In an effort to promote the sale of AXA Equitable
products, AXA Advisors may pay its financial professionals and managerial
personnel a greater percentage of contribution-based compensation and/or
asset-based compensation for the sale of an AXA Equitable contract than it pays
for the sale of a contract or other financial product issued by a company other
than AXA Equitable. This practice is known as providing "differential
compensation." Differential compensation may involve other forms of
compensation to AXA Advisors personnel. Certain components of the compensation
paid to managerial personnel are based on whether the sales involve AXA
Equitable contracts. Managers earn higher compensation (and credits toward
awards and bonuses) if the financial professionals they manage sell a higher
percentage of AXA Equitable contracts than products issued by other companies.
Other forms of compensation provided to its financial professionals include
health and retirement benefits, expense reimbursements, marketing allowances
and contribution-based payments, known as "overrides." For tax reasons, AXA
Advisors financial professionals qualify for health and retirement benefits
based solely on their sales of AXA Equitable contracts and products sponsored
by affiliates.
The fact that AXA Advisors financial professionals receive differential
compensation and additional payments may provide an incentive for those
financial professionals to recommend an AXA Equitable contract over a contract
or other financial product issued by a company not affiliated with AXA
Equitable. However, under applicable rules of FINRA, AXA Advisors financial
professionals may only recommend to you products that they reasonably believe
are suitable for you based on the facts that you have disclosed as to your
other security holdings, financial situation and needs. In making any
recommendation, financial professionals of AXA Advisors may nonetheless face
conflicts of interest because of the differences in compensation from one
product category to another, and because of differences in compensation among
products in the same category. For more information, contact your financial
professional.
MORE INFORMATION 65
AXA DISTRIBUTORS COMPENSATION. AXA Equitable pays contribution-based and
asset-based compensation (together "compensation") to AXA Distributors.
Contribution-based compensation is paid based on AXA Equitable contracts sold
through AXA Distributor's Selling broker-dealers. Asset-based compensation is
paid based on the aggregate account value of contracts sold through certain of
AXA Distributor's Selling broker-dealers. Contribution-based compensation will
generally not exceed 6.5% of the total contributions made under the contracts.
AXA Distributors, in turn, pays the contribution-based compensation it receives
on the sale of a contract to the Selling broker-dealer making the sale. In some
instances, the Selling broker-dealer may elect to receive reduced
contribution-based compensation on the sale of the contract in combination with
annual asset-based compensation of up to 0.60% of the account value of the
contract sold. If a Selling broker-dealer elects to receive reduced
contribution-based compensation on a contract, the contribution-based
compensation which AXA Equitable pays to AXA Distributors will be reduced by
the same amount, and AXA Equitable will pay AXA Distributors asset-based
compensation on the contract equal to the asset-based compensation which AXA
Distributors pays to the Selling broker-dealer. Total compensation paid to a
Selling broker-dealer electing to receive both contribution-based and
asset-based compensation could over time exceed the total compensation that
would otherwise be paid on the basis of contributions alone. The
contribution-based and asset-based compensation paid by AXA Distributors varies
among Selling broker-dealers.
The Selling broker-dealer, not AXA Distributors, determines the amount and type
of compensation paid to the Selling broker-dealer's financial professional for
the sale of the contract. Therefore, you should contact your financial
professional for information about the compensation he or she receives and any
related incentives, such as differential compensation paid for various products.
AXA Equitable also pays AXA Distributors compensation to cover its operating
expenses and marketing services under the terms of AXA Equitable's distribution
agreements with AXA Distributors.
ADDITIONAL PAYMENTS BY AXA DISTRIBUTORS TO SELLING BROKER-DEALERS. AXA
Distributors may pay, out of its assets, certain Selling broker-dealers and
other financial intermediaries additional compensation in recognition of
services provided or expenses incurred. AXA Distributors may also pay certain
Selling broker-dealers or other financial intermediaries additional
compensation for enhanced marketing opportunities and other services (commonly
referred to as "marketing allowances"). Services for which such payments are
made may include, but are not limited to, the preferred placement of AXA
Equitable products on a company and/or product list; sales personnel training;
product training; business reporting; technological support; due diligence and
related costs; advertising, marketing and related services; conference; and/or
other support services, including some that may benefit the contract owner.
Payments may be based on the aggregate account value attributable to contracts
sold through a Selling broker-dealer or such payments may be a fixed amount.
AXA Distributors may also make fixed payments to Selling broker-dealers, for
example in connection with the initiation of a new relationship or the
introduction of a new product.
Additionally, as an incentive for the financial professionals of Selling
broker-dealers to promote the sale of AXA Equitable products, AXA Distributors
may increase the sales compensation paid to the Selling broker-dealer for a
period of time (commonly referred to as "compensation enhancements").
These additional payments may serve as an incentive for Selling broker-dealers
to promote the sale of AXA Equitable contracts over contracts and other
products issued by other companies. Not all Selling broker-dealers receive
additional payments, and the payments vary among Selling broker-dealers. The
list below includes the names of Selling broker-dealers that we are aware (as
of December 31, 2011) received additional payments. These additional payments
ranged from $81 to $4,973,724. AXA Equitable and its affiliates may also have
other business relationships with Selling broker-dealers, which may provide an
incentive for the Selling broker-dealers to promote the sale of AXA Equitable
contracts over contracts and other products issued by other companies. The list
below includes any such Selling broker-dealer. For more information, ask your
financial professional.
1st Global Capital Corporation
Advantage Capital Corporation
A.G. Edwards
American Portfolios Financial Services
Ameriprise Financial Services, Inc.
Associated Securities Corp.
Bank of America
BBVA Compass Investment Solutions, Inc.
CCO Investment Services Corp.
Centaurus Financial, Inc.
Commonwealth Financial Network
CUSO Financial Services, L.P.
Essex National Securities Inc.
Financial Network Investment Corporation
First Allied Securities
First Citizens Investor Services, Inc.
First Tennessee Brokerage, Inc.
FSC Securities Corporation
Geneos Wealth Management, Inc.
H.D. Vest Investment Securities, Inc.
Investment Centers of America/First Dakota Inc.
IFC Holdings Inc. DBA Invest Financial Corporation
Investment Professionals, Inc.
Investors Capital Corporation
J.P. Turner & Company, LLC
James T. Borello & Co.
Janney Montgomery Scott, LLC
Key Investment Services, LLC
Lincoln Financial Advisors Corporation
Lincoln Financial Securities Corporation
LPL Financial Corporation
M&T Securities, Inc.
Merrill Lynch Life Agency Inc.
Morgan Keegan & Co., Inc.
Morgan Stanley Smith Barney - Morgan Stanley & Co., Incorporated
Multi-Financial Securities Corporation
National Planning Corporation
Next Financial Group, Inc.
NFP Securities, Inc.
Plan Member Financial Corporation
66 MORE INFORMATION
PNC Investments
Prime Capital Services
PrimeVest Financial Services, Inc.
Raymond James & Associates Inc.
Raymond James Financial Services
RBC Capital Markets Corp.
Robert W Baird & Co.
Royal Alliance Associates Inc.
Sage Point Financial, Inc
Securities America, Inc.
SII Investments, Inc.
Sorrento Pacific Financial, LLC
Stifel, Nicolaus & Co.
Summit Brokerage Services, Inc
Termed/Mutual Service Corporation
Transamerica Financial Advisors, Inc.
U.S. Bancorp Investments, Inc.
UBS Financial Services, Inc.
UVEST Financial Services Group, Inc.
Waterstone Financial Group, Inc.
Wells Fargo Advisors Financial Network LLC
Wells Fargo Advisors
Wells Fargo Advisors, LLC
Wells Fargo Investments, LLC
MORE INFORMATION 67
9. Incorporation of certain documents by reference
--------------------------------------------------------------------------------
AXA Equitable's Annual Report on Form 10-K for the period ended December 31,
2011 (the "Annual Report") is considered to be part of this prospectus because
it is incorporated by reference.
AXA Equitable files reports and other information with the SEC, as required by
law. You may read and copy this information at the SEC's public reference
facilities at Room 1580, 100 F Street, NE, Washing-ton, DC 20549, or by
accessing the SEC's website at www.sec.gov. The public may obtain information
on the operation of the Public Reference Room by calling the SEC at
1-800-SEC-0330. Under the Securities Act of 1933, AXA Equitable has filed with
the SEC a registration statement relating to the fixed maturity option (the
"Registration Statement"). This prospectus has been filed as part of the
Registration Statement and does not contain all of the information set forth in
the Registration Statement.
After the date of this prospectus and before we terminate the offering of the
securities under the Registration Statement, all documents or reports we file
with the SEC under the Securities Exchange Act of 1934 ("Exchange Act"), will
be considered to become part of this prospectus because they are incorporated
by reference.
Any statement contained in a document that is or becomes part of this
prospectus, will be considered changed or replaced for purposes of this
prospectus if a statement contained in this prospectus changes or is replaced.
Any statement that is considered to be a part of this prospectus because of its
incorporation will be considered changed or replaced for the purpose of this
prospectus if a statement contained in any other subsequently filed document
that is considered to be part of this prospectus changes or replaces that
statement. After that, only the statement that is changed or replaced will be
considered to be part of this prospectus.
We file the Registration Statement and our Exchange Act documents and reports,
including our Annual Report on Form 10-K and Quarterly Reports on Form 10-Q,
electronically according to EDGAR under CIK No. 0000727920. The SEC maintains a
website that contains reports, proxy and information statements, and other
information regarding registrants that file electronically with the SEC. The
address of the site is www.sec.gov.
Upon written or oral request, we will provide, free of charge, to each person
to whom this prospectus is delivered, a copy of any or all of the documents
considered to be part of this prospectus because they are incorporated herein.
In accordance with SEC rules, we will provide copies of any exhibits
specifically incorporated by reference into the text of the Exchange Act
reports (but not any other exhibits). Requests for documents should be directed
to AXA Equitable Life Insurance Company, 1290 Avenue of the Americas, New York,
New York 10104. Attention: Corporate Secretary (telephone: (212) 554-1234). You
can access our website at www.axa-equitable.com.
68 INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
Appendix I: Condensed financial information
--------------------------------------------------------------------------------
The following tables show the accumulation unit values and the number of
outstanding units for each variable investment option under each contract
series at the last business day of the periods shown. The unit values and
number of units outstanding are for contracts offered under Separate Account A
with the same daily asset charge. The information presented is shown for the
past ten years, or from the first year the particular contracts were offered if
less than ten years ago.
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
ALL ASSET ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- $104.46 $118.50 $112.83
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- 15 68 133
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $109.15 $120.39 $128.35 $149.30 $156.38 $ 93.81 $117.80 $131.43 $119.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 8 50 122 364 741 1,158 1,647 1,916 2,022
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $102.15 $106.86 $108.01 $113.35 $118.31 $103.87 $112.55 $119.11 $119.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 6 36 59 91 231 309 378 424 441
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $104.14 $110.71 $112.78 $121.01 $125.94 $100.11 $113.02 $121.62 $119.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 5 44 112 222 406 540 685 753 769
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value $ 42.91 $ 50.77 $ 55.12 $ 57.47 $ 63.00 $ 66.55 $ 49.96 $ 58.09 $ 63.45 $ 61.54
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 23,382 21,629 20,412 19,656 18,359 17,845 17,357 17,262 16,700 15,660
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $107.96 $118.97 $125.20 $141.45 $148.46 $ 99.92 $120.23 $132.32 $124.08
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 18 185 491 1,337 2,455 3,252 3,922 4,211 4,268
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $108.41
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 10
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $109.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 12
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $109.23
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 4
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER INTERNATIONAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 92.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-1
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 99.61 $138.85 $156.54 $172.65 $186.13 $214.81 $117.58 $157.78 $207.94 $204.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,955 1,959 1,885 1,791 1,655 1,500 1,411 1,367 1,291 1,180
------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL CAP VALUE CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.22 $ 97.55 $ 64.09 $ 81.08 $ 99.41 $ 88.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 8 50 93 113 120 121
------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $141.48 $183.13 $199.77 $202.92 $242.07 $241.63 $151.23 $194.39 $215.34 $205.86
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,282 1,316 1,355 1,330 1,272 1,248 1,236 1,328 1,394 1,422
------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS EQUITY INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $106.97 $112.04 $128.19 $131.14 $ 87.59 $ 96.39 $110.04 $108.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 33 232 292 333 358 386 381 367
------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY RESPONSIBLE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.93 $ 79.44 $ 81.19 $ 87.10 $ 90.43 $100.04 $ 54.07 $ 69.81 $ 77.50 $ 76.67
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 57 89 118 143 167 196 213 240 247 248
------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN RESEARCH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.17 $104.00 $113.80 $119.08 $131.65 $132.02 $ 78.59 $101.93 $116.45 $119.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,211 1,179 1,112 1,015 923 1,410 1,258 1,168 1,072 963
------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $197.84 $292.96 $330.99 $341.80 $374.77 $384.25 $213.98 $271.80 $311.66 $310.05
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 11,899 11,092 10,291 9,393 8,175 6,992 6,150 5,705 5,168 4,630
------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $107.03 $109.16 $112.11 $113.06 $116.08 $118.07 $106.08 $107.47 $112.15 $115.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 207 316 405 574 643 748 667 798 771 721
------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 96.94 $ 58.14 $ 76.10 $ 83.91 $ 78.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 37 123 191 215 197
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $191.65 $242.29 $264.16 $272.79 $310.53 $322.33 $199.82 $248.75 $281.41 $282.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 3,648 3,539 3,393 3,219 2,920 2,757 2,594 2,527 2,394 2,246
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 92.40 $119.55 $130.34 $142.37 $153.56 $172.77 $101.77 $128.33 $145.93 $135.06
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 337 779 948 1,217 1,548 1,770 2,024 2,138 1,998 1,844
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $104.29 $105.01 $ 70.65 $ 90.98 $ 99.91 $ 98.65
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 90 570 600 614 565 527
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 95.16 $ 59.25 $ 75.10 $ 81.79 $ 77.11
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 176 330 389 418 419
------------------------------------------------------------------------------------------------------------------------
I-2 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND ACQUISITIONS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.04 $116.29 $118.65 $100.88 $116.08 $125.54 $125.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 15 39 65 71 75 93 100
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $113.23 $116.54 $136.64 $147.33 $100.79 $140.66 $184.08 $175.27
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 37 251 362 647 842 1,109 1,363 1,484
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 97.50 $ 99.48 $107.28 $112.70 $113.38 $118.92 $122.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 4 46 131 314 314 355 382
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.74 $ 87.28 $106.51 $139.53 $188.68 $264.35 $111.23 $164.68 $181.09 $156.66
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 895 949 1,084 1,420 1,693 1,843 1,758 1,934 1,848 1,671
------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE GOVERNMENT BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $154.25 $155.83 $157.11 $157.33 $160.48 $169.61 $173.78 $167.97 $173.15 $180.33
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 915 788 674 613 532 504 484 438 402 369
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 67.65 $ 88.51 $ 99.21 $114.65 $134.89 $153.33 $ 83.42 $111.38 $120.02 $ 98.36
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 61 175 316 437 534 576 683 805 838 817
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 82.20 $109.83 $128.38 $146.39 $178.84 $197.62 $ 96.32 $121.08 $126.36 $109.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 5,013 4,603 4,372 4,333 4,232 4,096 3,827 3,659 3,352 3,078
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 75.52 $ 95.40 $114.50 $125.21 $155.26 $168.78 $ 94.92 $121.98 $127.65 $105.58
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 928 946 1,010 1,260 1,505 1,600 1,585 1,655 1,622 1,495
------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE OPPORTUNITIES
------------------------------------------------------------------------------------------------------------------------
Unit value $ 96.50 $120.74 $132.08 $135.43 $160.85 $156.76 $ 93.14 $121.58 $134.73 $125.98
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 484 448 414 382 362 351 314 309 306 282
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 66.13 $ 79.62 $ 87.51 $ 92.55 $103.13 $105.70 $ 65.27 $ 81.47 $ 91.78 $ 86.71
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 118 161 140 132 116 107 111 124 129 116
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.74 $ 58.02 $ 62.04 $ 70.34 $ 69.04 $ 77.63 $ 48.81 $ 65.60 $ 75.04 $ 75.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,376 2,212 1,966 1,822 1,671 1,480 1,401 1,420 1,314 1,246
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 93.15 $118.84 $132.05 $142.04 $151.04 $172.29 $104.99 $139.68 $157.73 $149.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,890 2,681 2,410 2,130 1,844 1,655 1,531 1,451 1,338 1,300
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $106.40 $112.16 $104.09 $ 44.46 $ 52.26 $ 59.10 $ 58.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 108 128 147 201 207 448
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-3
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit Value $ 80.42 $102.15 $114.33 $118.93 $142.44 $134.27 $ 75.50 $ 89.84 $100.08 $ 94.00
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,981 2,115 2,287 2,451 2,714 9,158 8,082 7,621 6,915 6,275
------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.62 $117.43 $128.22 $ 87.32 $108.13 $121.59 $109.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 25 38 76 149 211 231
------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $115.00 $142.55 $163.42 $ 96.29 $130.37 $147.85 $130.24
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 67 165 188 248 314 328
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 68.70 $ 97.34 $111.43 $116.94 $128.68 $137.14 $ 68.62 $ 92.25 $114.44 $110.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 738 1,109 1,384 1,577 1,735 1,869 2,031 2,200 2,138 2,037
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 94.29 $123.98 $144.14 $158.32 $175.70 $170.56 $101.70 $136.30 $164.68 $147.16
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,835 1,967 2,096 2,279 2,273 2,189 2,009 2,681 2,473 2,260
------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET
------------------------------------------------------------------------------------------------------------------------
Unit value $ 34.00 $ 33.81 $ 33.69 $ 34.19 $ 35.33 $ 36.61 $ 36.99 $ 36.46 $ 36.15 $ 35.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,816 1,322 1,193 1,383 2,018 2,683 2,421 1,591 1,290 1,122
------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $104.66 $108.84 $115.92 $138.16 $ 91.48 $117.09 $125.01 $126.89
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 17 23 87 155 200 224 203
------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $123.74 $133.39 $161.09 $ 83.71 $129.73 $169.33 $154.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 32 93 226 285 478 688 807
------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.10 $107.40 $ 65.59 $ 80.97 $ 89.42 $ 84.29
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 32 228 241 265 252 231
------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.94 $115.70 $ 67.64 $ 92.50 $105.12 $ 94.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 14 82 114 168 240 346
------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 99.35 $ 98.40 $108.22 $102.45 $109.17 $108.61 $106.95
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 82 167 270 619 803 776 662
------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $157.39 $161.18 $165.40 $166.86 $171.37 $177.18 $163.75 $171.70 $180.35 $180.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 950 827 737 726 670 670 587 692 642 567
------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 81.53 $117.33 $136.22 $140.12 $162.73 $157.60 $102.42 $127.45 $158.20 $149.85
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 72 260 446 537 672 766 808 921 897 854
------------------------------------------------------------------------------------------------------------------------
I-4 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION). (CONTINUED)
---------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
----------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
---------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH STOCK
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- $111.22 $114.11 $108.07 $114.32 $65.18 $ 91.73 $105.33 $101.90
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 6 36 43 530 571 733 853 915
---------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL EQUITY
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.58 $108.35 $63.26 $ 81.16 $ 86.47 $ 78.23
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 30 188 210 250 249 247
---------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- $109.24 $117.48 $132.31 $132.06 $78.13 $102.09 $113.88 $109.19
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 41 94 127 111 120 121 109
---------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $104.29 $119.26 $114.71 $71.36 $ 90.40 $102.76 $ 99.37
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 47 110 144 151 161 166 175
---------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA GROWTH
---------------------------------------------------------------------------------------------------------------------
Unit value $56.98 $77.69 $ 82.05 $ 84.15 $ 87.90 $ 96.54 $68.96 $ 95.45 $110.46 $102.58
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 55 125 206 204 185 218 221 353 470 665
---------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP CONTRAFUND(R) PORTFOLIO
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $112.76
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 327
---------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID CAP VALUE FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.03
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 20
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL ESTATE FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $100.50
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 60
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 94.99
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. INTERNATIONAL GROWTH FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.80
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 39
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP CORE EQUITY FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $105.76
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 36
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP EQUITY FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $121.44
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
---------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $115.31
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 78
---------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-5
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $110.31
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 156
------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 89.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 45
------------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 79.10
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 19
------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT EMERGING MARKETS EQUITY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 91.70
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 285
------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL VALUE PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $107.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 157
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH STOCK SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $117.74
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 10
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $110.60
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 11
------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $118.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 48
------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $116.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 106
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.48 $ 64.75 $ 72.04 $ 77.39 $ 80.76 $ 89.29 $ 47.27 $ 64.44 $ 75.22 $ 69.95
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 13,832 12,726 11,587 10,645 9,157 7,790 6,924 6,779 6,357 5,698
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $106.73 $109.24 $111.97 $112.40 $115.08 $120.64 $121.96 $130.33 $136.56 $142.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 264 311 348 375 370 371 378 415 480 487
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER INTERNATIONAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 78.07 $103.47 $120.36 $137.09 $169.50 $188.01 $ 97.87 $125.45 $132.38 $107.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 82 150 268 321 430 461 438 430 393 354
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP CORE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 76.43 $ 96.62 $104.55 $110.09 $123.37 $127.80 $ 76.23 $ 99.66 $109.67 $100.25
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 91 122 129 128 120 130 120 112 102 95
------------------------------------------------------------------------------------------------------------------------
I-6 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 100 AND 200 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.40%, DEPENDING UPON
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 79.08 $102.28 $115.47 $122.01 $143.64 $146.86 $ 90.63 $109.85 $122.64 $114.32
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 127 163 203 263 308 335 354 337 314 279
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.00 $ 85.78 $ 94.55 $101.11 $109.36 $120.73 $ 67.20 $ 93.99 $117.67 $106.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 211 417 530 556 547 536 504 503 481 437
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 73.70 $102.24 $116.19 $123.06 $139.29 $137.54 $ 86.89 $123.76 $152.52 $130.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 214 334 425 390 391 368 346 347 344 316
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MULTI-SECTOR BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $123.58 $149.82 $161.02 $164.14 $178.48 $182.06 $137.74 $149.37 $157.53 $163.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 696 769 761 768 737 723 624 580 564 522
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $114.58 $121.52 $132.13 $135.15 $ 77.18 $102.45 $129.03 $107.34
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 3 80 216 308 303 317 309 276
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $112.38 $152.31 $175.98 $181.76 $208.22 $185.20 $113.53 $141.60 $173.94 $156.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 239 434 617 739 794 725 675 668 622 559
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.63 $ 88.08 $ 91.24 $100.16 $106.03 $123.67 $ 64.57 $100.93 $117.21 $110.07
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 53 211 989 901 838 823 789 897 829 750
------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.32 $114.60 $ 78.60 $ 93.30 $101.92 $ 97.73
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 11 60 109 141 154 156
------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $109.27 $115.74 $ 74.21 $ 90.20 $ 99.61 $ 94.44
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 7 61 108 162 190 202
------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.16 $116.71 $ 71.34 $ 88.38 $ 98.29 $ 92.47
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 4 29 72 122 152 171
------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.95 $118.00 $ 68.30 $ 86.09 $ 96.22 $ 89.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 3 23 52 91 108 122
------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL HARD ASSETS FUND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 44
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-7
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
ALL ASSET ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- $104.46 $118.50 $112.83
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- 15 68 133
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $109.15 $120.39 $128.35 $149.30 $156.38 $ 93.81 $117.80 $131.43 $119.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 8 50 122 364 741 1,158 1,647 1,916 2,022
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $102.15 $106.86 $108.01 $113.35 $118.31 $103.87 $112.55 $119.11 $119.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 6 36 59 91 231 309 378 424 441
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $104.14 $110.71 $112.78 $121.01 $125.94 $100.11 $113.02 $121.62 $119.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 5 44 112 222 406 540 685 753 769
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value $149.01 $175.55 $188.77 $195.64 $213.45 $224.33 $167.56 $193.89 $210.76 $203.45
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,689 2,378 2,153 1,902 1,696 1,605 1,472 1,369 1,284 1,177
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $107.96 $118.97 $125.20 $141.45 $148.46 $ 99.92 $120.23 $132.32 $124.08
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- 18 185 491 1,337 2,455 3,252 3,922 4,211 4,268
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $108.41
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 10
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $109.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 12
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $109.23
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 4
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER INTERNATIONAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 92.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 99.61 $138.85 $156.54 $172.65 $186.13 $214.81 $117.58 $157.78 $207.94 $204.35
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,955 2,016 1,885 1,791 1,655 1,500 1,411 1,367 1,291 1,180
------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL CAP VALUE CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.22 $ 97.55 $ 64.09 $ 81.08 $ 99.41 $ 88.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 8 50 93 113 120 121
------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $141.48 $183.13 $199.77 $202.92 $242.07 $241.63 $151.23 $194.39 $215.34 $205.86
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,282 1,337 1,355 1,330 1,272 1,248 1,236 1,328 1,394 1,422
------------------------------------------------------------------------------------------------------------------------
I-8 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS EQUITY INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $106.97 $112.04 $128.19 $131.14 $ 87.59 $ 96.39 $110.04 $108.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 33 232 292 333 358 386 381 367
------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY RESPONSIBLE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.93 $ 79.44 $ 81.19 $ 87.10 $ 90.43 $100.04 $ 54.07 $ 69.81 $ 77.50 $ 76.67
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 57 89 118 143 167 196 213 240 247 248
------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN RESEARCH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.17 $104.00 $113.80 $119.08 $131.65 $132.02 $ 78.59 $101.93 $116.45 $119.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,211 1,200 1,112 1,015 923 1,410 1,258 1,168 1,072 963
------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $154.15 $227.99 $257.31 $265.43 $290.56 $297.34 $165.26 $209.74 $240.35 $238.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 4,418 4,024 3,627 3,126 2,645 2,259 1,933 1,725 1,526 1,344
------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $107.03 $109.16 $112.11 $113.06 $116.08 $118.07 $106.08 $107.47 $112.15 $115.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 207 318 405 574 643 748 667 798 771 721
------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 96.94 $ 58.14 $ 76.10 $ 83.91 $ 78.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 37 123 191 215 197
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $191.65 $242.29 $264.16 $272.79 $310.53 $322.33 $199.82 $248.75 $281.41 $282.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 3,648 3,658 3,393 3,219 2,920 2,757 2,594 2,527 2,394 2,246
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 92.41 $119.55 $130.34 $142.37 $153.56 $172.77 $101.77 $128.33 $145.93 $135.06
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 337 790 948 1,217 1,548 1,770 2,024 2,138 1,998 1,844
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $104.29 $105.01 $ 70.65 $ 90.98 $ 99.91 $ 98.65
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 90 570 600 614 565 527
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 95.16 $ 59.25 $ 75.10 $ 81.79 $ 77.11
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 176 330 389 418 419
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND ACQUISITIONS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.04 $116.29 $118.65 $100.88 $116.08 $125.54 $125.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 15 39 65 71 75 93 100
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $113.23 $116.54 $136.64 $147.33 $100.79 $140.66 $184.08 $175.27
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 37 251 362 647 842 1,109 1,363 1,484
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 97.50 $ 99.48 $107.28 $112.70 $113.38 $118.92 $122.49
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 4 46 131 314 314 355 382
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-9
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.74 $ 87.28 $106.51 $139.53 $188.68 $264.35 $111.23 $164.68 $181.09 $156.66
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 895 971 1,084 1,420 1,693 1,843 1,758 1,934 1,848 1,671
------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE GOVERNMENT BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $154.25 $155.83 $157.11 $157.33 $160.48 $169.61 $173.78 $167.97 $173.15 $180.33
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 915 818 674 613 532 504 484 438 402 369
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 67.65 $ 88.51 $ 99.21 $114.65 $134.89 $153.33 $ 83.42 $111.38 $120.02 $ 98.36
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 61 177 316 437 534 576 683 805 838 817
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 82.20 $109.83 $128.38 $146.39 $178.84 $197.62 $ 96.32 $121.08 $126.36 $109.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 5,013 4,796 4,372 4,333 4,232 4,096 3,827 3,659 3,352 3,078
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 75.52 $ 95.40 $114.50 $125.21 $155.26 $168.78 $ 94.92 $121.98 $127.65 $105.58
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 928 970 1,010 1,260 1,505 1,600 1,585 1,655 1,622 1,495
------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE OPPORTUNITIES
------------------------------------------------------------------------------------------------------------------------
Unit value $ 96.50 $120.74 $132.08 $135.43 $160.85 $156.76 $ 93.14 $121.58 $134.73 $125.98
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 484 454 414 382 362 351 314 309 306 282
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 66.13 $ 79.62 $ 87.51 $ 92.55 $103.13 $105.70 $ 65.27 $ 81.47 $ 91.78 $ 86.71
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 118 162 140 132 116 107 111 124 129 116
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.74 $ 58.02 $ 62.04 $ 70.34 $ 69.04 $ 77.63 $ 48.81 $ 65.60 $ 75.04 $ 75.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,376 2,254 1,966 1,822 1,671 1,480 1,401 1,420 1,314 1,246
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 93.15 $118.84 $132.05 $142.04 $151.04 $172.29 $104.99 $139.68 $157.73 $149.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2,890 2,741 2,410 2,130 1,844 1,655 1,531 1,451 1,338 1,300
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $106.40 $112.16 $104.09 $ 44.46 $ 52.26 $ 59.10 $ 58.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 108 128 147 201 207 448
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit Value $ 80.42 $102.15 $114.33 $118.93 $142.44 $134.27 $ 75.50 $ 89.84 $100.08 $ 94.00
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,981 2,153 2,287 2,451 2,714 9,158 8,082 7,621 6,915 6,275
------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $105.62 $117.43 $128.22 $ 87.32 $108.13 $121.59 $109.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 25 38 76 149 211 231
------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $115.00 $142.55 $163.42 $ 96.29 $130.37 $147.85 $130.24
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 13 67 160 188 248 314 328
------------------------------------------------------------------------------------------------------------------------
I-10 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 68.70 $ 97.34 $111.43 $116.94 $128.68 $137.14 $ 68.62 $ 92.25 $114.44 $110.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 738 1,117 1,384 1,577 1,735 1,869 2,031 2,200 2,138 2,037
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 94.29 $123.98 $144.14 $158.32 $175.70 $170.56 $101.70 $136.30 $164.68 $147.16
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,835 2,002 2,096 2,279 2,273 2,189 2,009 2,681 2,473 2,260
------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET
------------------------------------------------------------------------------------------------------------------------
Unit value $133.83 $133.10 $132.67 $135.29 $139.78 $144.74 $146.16 $144.61 $142.80 $140.87
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 342 231 186 63 56 54 55 35 26 22
------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $104.66 $108.84 $115.92 $138.16 $ 91.48 $117.09 $125.01 $126.89
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 17 23 87 155 200 224 203
------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $123.74 $133.39 $161.09 $ 83.71 $129.73 $169.33 $154.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 32 93 226 285 478 688 807
------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.10 $107.40 $ 65.59 $ 80.97 $ 89.42 $ 84.29
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 32 228 241 265 252 231
------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.94 $115.70 $ 67.64 $ 92.50 $105.12 $ 94.78
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 14 82 114 168 240 346
------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 99.35 $ 98.40 $108.22 $102.45 $109.17 $108.61 $106.95
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 82 167 270 619 803 776 662
------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $157.39 $161.18 $165.40 $166.86 $171.37 $177.18 $163.75 $171.70 $180.35 $180.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 950 851 737 726 670 670 587 692 642 567
------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 81.53 $117.33 $136.22 $140.12 $162.73 $157.60 $102.42 $127.45 $158.20 $149.85
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 72 261 446 537 672 766 808 921 897 854
------------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH STOCK
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $111.22 $114.11 $108.07 $114.32 $ 65.18 $ 91.73 $105.33 $101.90
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 6 36 43 530 571 733 853 915
------------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.58 $108.35 $ 63.26 $ 81.16 $ 86.47 $ 78.23
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 30 188 210 250 249 247
------------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $109.24 $117.48 $132.31 $132.06 $ 78.13 $102.09 $113.88 $109.19
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 41 92 127 111 120 121 109
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-11
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION). (CONTINUED)
---------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
--------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
---------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $104.29 $119.26 $114.71 $71.36 $90.40 $102.76 $ 99.37
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- 47 110 144 151 161 166 175
---------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA GROWTH
---------------------------------------------------------------------------------------------------------------------
Unit value $56.98 $77.69 $82.05 $ 84.15 $ 87.90 $ 96.54 $68.96 $95.45 $110.46 $102.58
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 55 127 206 204 185 218 221 353 470 665
---------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP CONTRAFUND(R) PORTFOLIO
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $112.76
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 327
---------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID CAP VALUE FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.03
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 20
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL ESTATE FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $100.50
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 60
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 94.99
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. INTERNATIONAL GROWTH FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.80
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 39
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP CORE EQUITY FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $105.76
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 36
---------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP EQUITY FUND
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $121.44
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 18
---------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $115.31
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 78
---------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $110.31
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 156
---------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP GROWTH
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 89.68
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 45
---------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP GROWTH
---------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 79.10
---------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 19
---------------------------------------------------------------------------------------------------------------------
I-12 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT EMERGING MARKETS EQUITY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 91.70
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 285
------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL VALUE PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $107.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 157
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH STOCK SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $117.74
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 10
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $110.60
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 11
------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $118.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 48
------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $116.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 106
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 84.51 $114.95 $127.42 $136.36 $141.76 $156.14 $ 82.34 $111.78 $130.02 $120.51
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1,841 1,636 1,467 1,285 1,113 954 846 839 811 729
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $106.73 $109.24 $111.97 $112.40 $115.08 $120.64 $121.96 $130.33 $136.56 $142.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 264 316 348 375 370 371 378 415 480 487
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER INTERNATIONAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 78.07 $103.47 $120.36 $137.09 $169.50 $188.01 $ 97.87 $125.45 $132.38 $107.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 82 152 268 321 430 461 438 430 393 354
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP CORE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 76.43 $ 96.62 $104.55 $110.09 $123.37 $127.80 $ 76.23 $ 99.66 $109.67 $100.25
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 91 123 129 128 120 130 120 112 102 95
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 79.08 $102.28 $115.47 $122.01 $143.64 $146.86 $ 90.63 $109.85 $122.64 $114.32
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 127 165 203 263 308 335 354 337 314 279
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.00 $ 85.78 $ 94.55 $101.11 $109.36 $120.73 $ 67.20 $ 93.99 $117.67 $106.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 211 421 530 556 547 536 504 503 481 437
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 73.70 $102.24 $116.19 $123.06 $139.29 $137.54 $ 86.89 $123.76 $152.52 $130.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 214 337 425 390 391 368 346 347 344 316
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-13
SERIES 300 AND 400 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.34% OR 1.35% DEPENDING UPON THE
INVESTMENT OPTION). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MULTI-SECTOR BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $123.58 $149.82 $161.02 $164.14 $178.48 $182.06 $137.74 $149.37 $157.53 $163.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 696 798 761 768 737 723 624 580 564 522
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $114.58 $121.52 $132.13 $135.15 $ 77.18 $102.45 $129.03 $107.34
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 3 80 216 308 303 317 309 276
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $112.38 $152.31 $175.98 $181.76 $208.22 $185.20 $113.53 $141.60 $173.94 $156.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 239 445 617 739 794 725 675 668 622 559
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 56.63 $ 88.08 $ 91.24 $100.16 $106.03 $123.67 $ 64.57 $100.93 $117.21 $110.07
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 53 212 989 901 838 823 789 897 829 750
------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.32 $114.60 $ 78.60 $ 93.30 $101.92 $ 97.73
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 11 60 109 141 154 156
------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $109.27 $115.74 $ 74.21 $ 90.20 $ 99.61 $ 94.44
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 7 61 108 162 190 202
------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.16 $116.71 $ 71.34 $ 88.38 $ 98.29 $ 92.47
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 4 29 72 122 152 171
------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.95 $118.00 $ 68.30 $ 86.09 $ 96.22 $ 89.68
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 3 23 52 91 108 122
------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL HARD ASSETS FUND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 44
------------------------------------------------------------------------------------------------------------------------
I-14 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%).
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
ALL ASSET ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- $104.43 $118.33 $112.54
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $109.12 $120.22 $128.03 $148.76 $155.64 $ 93.26 $116.99 $130.37 $118.84
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $102.13 $106.71 $107.73 $112.94 $117.75 $103.26 $111.77 $118.15 $118.65
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $104.11 $110.56 $112.49 $120.58 $125.34 $ 99.53 $112.23 $120.64 $118.05
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value $ 96.40 $113.45 $121.87 $126.17 $137.52 $144.38 $107.73 $124.54 $135.24 $130.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 6 6 6 5 4 4 4 4 4 4
------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- $107.93 $118.80 $124.89 $140.94 $147.76 $ 99.34 $119.39 $131.26 $122.94
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 1 1 1 1 2 1
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.02
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 88.56
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 81.89
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER INTERNATIONAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 78.70
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 72.71 $101.24 $114.00 $125.60 $135.25 $155.92 $ 85.25 $114.27 $150.43 $147.66
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 3 3 2 2 2 2 2 2 2 2
------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL CAP VALUE CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.18 $ 97.41 $ 63.93 $ 80.78 $ 98.93 $ 88.16
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $107.89 $139.50 $152.01 $154.23 $183.78 $183.24 $114.56 $147.09 $162.76 $155.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2 2 2 2 2 2 2 1 1 1
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-15
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS EQUITY INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $106.95 $111.88 $127.87 $130.66 $ 87.18 $ 95.83 $109.28 $107.27
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY RESPONSIBLE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 81.26 $102.46 $104.60 $112.09 $116.25 $128.45 $ 69.34 $ 89.44 $ 99.18 $ 98.01
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN RESEARCH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 79.87 $103.50 $113.12 $118.23 $130.57 $130.80 $ 77.77 $100.76 $114.98 $117.85
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 3 3 3 3 2 3 3 2 2 2
------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 62.45 $ 92.27 $104.03 $107.21 $117.24 $119.86 $ 66.55 $ 84.37 $ 96.59 $ 95.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 27 29 30 29 26 25 24 23 22 20
------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $106.90 $108.90 $111.72 $112.55 $115.42 $117.27 $105.24 $106.50 $111.02 $114.67
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 1 1 1 -- -- 1
------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 96.87 $ 58.03 $ 75.88 $ 83.57 $ 78.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 1 --
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 72.93 $ 92.10 $100.31 $103.47 $117.65 $121.98 $ 75.54 $ 93.93 $106.14 $106.45
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 12 12 13 12 11 10 9 9 8 7
------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 92.27 $119.25 $129.87 $141.69 $152.66 $171.57 $100.95 $127.16 $144.44 $133.53
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 1 1 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $104.26 $104.85 $ 70.47 $ 90.65 $ 99.43 $ 98.07
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON ALLOCATION
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- $ 95.10 $ 59.15 $ 74.88 $ 81.46 $ 76.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND ACQUISITIONS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $104.97 $116.08 $118.30 $100.47 $115.47 $124.75 $124.60
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $113.20 $116.38 $136.30 $146.80 $100.32 $139.84 $182.80 $173.86
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 97.47 $ 99.34 $107.01 $112.30 $112.85 $118.22 $121.64
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
I-16 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 80.41 $123.57 $150.61 $197.09 $266.22 $372.58 $156.59 $231.58 $254.37 $219.81
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1 1 1 1 1 1 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE GOVERNMENT BOND INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $125.44 $126.58 $127.48 $127.51 $129.92 $137.16 $140.38 $135.54 $139.56 $145.18
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1 1 1 -- -- 1 1 -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 83.76 $109.47 $122.57 $141.49 $166.28 $188.80 $102.60 $136.84 $147.29 $120.58
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- 1
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 64.65 $ 86.29 $100.74 $114.75 $140.03 $154.56 $ 75.25 $ 94.48 $ 98.22 $ 85.20
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 4 4 4 4 4 4 4 4 3 3
------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 82.38 $103.95 $124.61 $136.12 $168.61 $183.08 $102.85 $132.01 $138.00 $114.01
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1 1 1 1 1 1 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE OPPORTUNITIES
------------------------------------------------------------------------------------------------------------------------
Unit value $ 75.30 $ 94.11 $102.84 $105.33 $124.95 $121.64 $ 72.19 $ 94.13 $104.20 $ 97.32
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2 2 2 1 1 1 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 65.88 $ 79.23 $ 86.99 $ 91.89 $102.29 $104.71 $ 64.59 $ 80.53 $ 90.62 $ 85.52
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.56 $ 57.74 $ 61.67 $ 69.86 $ 68.47 $ 76.91 $ 48.30 $ 64.84 $ 74.09 $ 74.74
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2 2 2 2 2 1 1 1 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 59.55 $ 75.89 $ 84.23 $ 90.50 $ 96.13 $109.53 $ 66.67 $ 88.60 $ 99.94 $ 94.89
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 9 9 9 9 8 7 7 7 6 5
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $106.38 $112.00 $103.83 $ 44.30 $ 52.01 $ 58.76 $ 57.72
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit Value $ 85.70 $108.74 $121.57 $126.32 $151.12 $142.29 $ 79.92 $ 95.00 $105.70 $ 99.17
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1 1 2 1 2 8 8 7 6 6
------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP CORE
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 91.36 $117.21 $127.84 $ 86.96 $107.57 $120.82 $108.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $114.91 $142.29 $162.94 $ 95.89 $129.70 $146.92 $129.28
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-17
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 68.53 $ 96.98 $110.90 $116.25 $127.77 $136.02 $ 67.98 $ 91.29 $113.13 $108.81
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 1 1 1 1 1 -- --
------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $ 74.14 $ 97.37 $113.08 $124.06 $137.53 $133.36 $ 79.42 $106.33 $128.33 $114.55
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 2 2 2 2 2 2 2 2 2 1
------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET
------------------------------------------------------------------------------------------------------------------------
Unit value $112.77 $112.04 $111.55 $113.11 $116.74 $120.77 $121.83 $120.42 $118.78 $117.06
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- 1 -- 1 1 --
------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $104.63 $108.69 $115.63 $137.67 $ 91.05 $116.41 $124.15 $125.87
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $123.65 $133.14 $160.61 $ 83.37 $129.05 $168.26 $153.06
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- 1 1
------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.10 $107.25 $ 65.42 $ 80.67 $ 88.99 $ 83.80
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.91 $115.53 $ 67.46 $ 92.16 $104.61 $ 94.21
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $ 99.28 $ 98.22 $107.90 $102.03 $108.60 $107.93 $106.16
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS
------------------------------------------------------------------------------------------------------------------------
Unit value $124.83 $127.69 $130.89 $131.90 $135.31 $139.74 $129.00 $135.11 $141.77 $141.77
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1 1 -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX
------------------------------------------------------------------------------------------------------------------------
Unit value $ 81.43 $117.06 $135.75 $139.49 $161.81 $156.54 $101.61 $126.30 $156.61 $148.17
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH STOCK
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $111.19 $113.95 $107.80 $113.91 $ 64.87 $ 91.19 $104.60 $101.09
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $107.54 $108.19 $ 63.10 $ 80.86 $ 86.06 $ 77.77
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- $109.21 $117.32 $131.98 $131.58 $ 77.76 $101.49 $113.09 $108.31
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
I-18 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%). (CONTINUED)
-------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
--------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
-------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- $104.21 $119.04 $114.37 $71.07 $89.93 $102.11 $ 98.64
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA GROWTH
-------------------------------------------------------------------------------------------------------------------
Unit value $56.76 $77.31 $81.56 $ 83.56 $ 87.18 $ 95.65 $68.24 $94.35 $109.06 $101.17
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP CONTRAFUND(R) PORTFOLIO
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 89.78
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID CAP VALUE FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 85.97
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL ESTATE FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 87.60
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 94.92
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. INTERNATIONAL GROWTH FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.74
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP CORE EQUITY FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 85.14
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP EQUITY FUND
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 88.33
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 86.86
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 98.24
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP GROWTH
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 89.62
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP GROWTH
-------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 79.04
-------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
-------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-19
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%). (CONTINUED)
------------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-------------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT EMERGING MARKETS EQUITY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.12
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL VALUE PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 91.22
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH STOCK SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 92.32
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 90.30
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 92.48
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES
------------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 94.91
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 47.01 $ 63.87 $ 70.74 $ 75.62 $ 78.53 $ 86.41 $ 45.52 $ 61.74 $ 71.74 $ 66.42
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 5 5 5 5 5 4 4 5 5 5
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND
------------------------------------------------------------------------------------------------------------------------
Unit value $106.61 $109.00 $111.59 $111.90 $114.44 $119.83 $121.01 $129.17 $135.19 $140.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER INTERNATIONAL EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 77.98 $103.24 $119.96 $136.48 $168.56 $186.75 $ 97.11 $124.34 $131.06 $105.93
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP CORE EQUITY
------------------------------------------------------------------------------------------------------------------------
Unit value $ 76.34 $ 96.40 $104.20 $109.60 $122.68 $126.94 $ 75.64 $ 98.77 $108.58 $ 99.14
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 79.00 $102.05 $115.08 $121.47 $142.84 $145.88 $ 89.92 $108.88 $121.41 $113.05
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP GROWTH
------------------------------------------------------------------------------------------------------------------------
Unit value $ 61.93 $ 85.59 $ 94.24 $100.66 $108.75 $119.92 $ 66.68 $ 93.16 $116.49 $105.75
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- 1 -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP VALUE
------------------------------------------------------------------------------------------------------------------------
Unit value $ 73.62 $102.01 $115.80 $122.51 $138.52 $136.63 $ 86.21 $122.66 $150.99 $128.97
------------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
------------------------------------------------------------------------------------------------------------------------
I-20 APPENDIX I: CONDENSED FINANCIAL INFORMATION
SERIES 500 CONTRACTS
UNIT VALUES AND NUMBER OF UNITS OUTSTANDING FOR EACH VARIABLE INVESTMENT
OPTION, EXCEPT FOR THOSE OPTIONS OFFERED FOR THE FIRST TIME ON OR AFTER
DECEMBER 31, 2011 (DAILY ASSET CHARGE OF 1.45%). (CONTINUED)
----------------------------------------------------------------------------------------------------------------------
FOR THE YEARS ENDING DECEMBER 31,
-----------------------------------------------------------------------------
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
----------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MULTI-SECTOR BOND
----------------------------------------------------------------------------------------------------------------------
Unit value $72.96 $ 88.34 $ 94.85 $ 96.58 $104.89 $106.88 $80.77 $ 87.49 $ 92.17 $ 95.68
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) 1 1 1 1 1 1 1 1 1 1
----------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP GROWTH
----------------------------------------------------------------------------------------------------------------------
Unit value -- -- $114.56 $121.35 $131.81 $134.67 $76.82 $101.85 $128.13 $106.47
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP VALUE
----------------------------------------------------------------------------------------------------------------------
Unit value $87.78 $118.84 $137.16 $141.51 $161.93 $143.86 $88.09 $109.75 $134.66 $120.74
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY
----------------------------------------------------------------------------------------------------------------------
Unit value $56.57 $ 87.89 $ 90.93 $ 99.71 $105.44 $122.84 $64.06 $100.03 $116.04 $108.85
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- 1 1 1 1 1 1 1 1
----------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION
----------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $108.28 $114.43 $78.40 $ 92.95 $101.43 $ 97.15
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION
----------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $109.23 $115.57 $74.01 $ 89.86 $ 99.13 $ 93.88
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION
----------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.12 $116.54 $71.16 $ 88.05 $ 97.82 $ 91.92
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION
----------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- $110.91 $117.82 $68.12 $ 85.77 $ 95.76 $ 89.15
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL HARD ASSETS FUND
----------------------------------------------------------------------------------------------------------------------
Unit value -- -- -- -- -- -- -- -- -- $ 82.88
----------------------------------------------------------------------------------------------------------------------
Number of units outstanding (000's) -- -- -- -- -- -- -- -- -- --
----------------------------------------------------------------------------------------------------------------------
APPENDIX I: CONDENSED FINANCIAL INFORMATION I-21
Appendix II: Market value adjustment example
--------------------------------------------------------------------------------
The example below shows how the market value adjustment would be determined and
how it would be applied to a withdrawal, assuming that $100,000 was allocated
on June 15, 2012 to a fixed maturity option with a maturity date of June 15,
2020 (eight* years later) at a hypothetical rate to maturity of 7.00% (H),
resulting in a maturity value of $171,882 on the maturity date. We further
assume that a withdrawal of $50,000 is made four years later, on June 15,
2016./(a)/
------------------------------------------------------------------------------------------------------------------------
HYPOTHETICAL ASSUMED RATE TO MATURITY/(J)/
ON JUNE 15, 2016
------------------------------------------
5% 9%
------------------------------------------------------------------------------------------------------------------------
AS OF JUNE 15, 2016 BEFORE WITHDRAWAL
------------------------------------------------------------------------------------------------------------------------
(1) market adjusted amount/(b)/ $141,389 $121,737
------------------------------------------------------------------------------------------------------------------------
(2) fixed maturity amount/(c)/ $131,104 $131,104
------------------------------------------------------------------------------------------------------------------------
(3) market value adjustment: (1) -- (2) $ 10,285 $ (9,367)
------------------------------------------------------------------------------------------------------------------------
ON JUNE 15, 2016 AFTER $50,000 WITHDRAWAL
------------------------------------------------------------------------------------------------------------------------
(4) portion of market value adjustment associated with the withdrawal:
(3) x [$50,000/(1)] $ 3,637 $ (3,847)
------------------------------------------------------------------------------------------------------------------------
(5) portion of fixed maturity associated with the withdrawal: $50,000 -- (4) $ 46,363 $ 53,847
------------------------------------------------------------------------------------------------------------------------
(6) market adjusted amount (1) -- $50,000 $ 91,389 $ 71,737
------------------------------------------------------------------------------------------------------------------------
(7) fixed maturity amount: (2) -- (5) $ 84,741 $ 77,257
------------------------------------------------------------------------------------------------------------------------
(8) maturity value/(d)/ $111,099 $101,287
------------------------------------------------------------------------------------------------------------------------
You should note that in this example, if a withdrawal is made when rates have
increased from 7.00% to 9.00% (right column), a portion of a negative market
value adjustment is realized. On the other hand, if a withdrawal is made when
rates have decreased from 7.00% to 5.00% (left column), a portion of a positive
market value adjustment is realized.
* In Oregon, seven is the maximum maturity year.
(a)Number of days from the withdrawal date to the maturity date = D = 1,461
(b)Market adjusted amount is based on the following calculation:
Maturity value = $171,882 where j is either 5% or 9%
---------------- -------------------
(1+j)/(D/365)/ (1+j)/(1,461/365)/
(c)Fixed maturity amount is based on the following calculation:
Maturity value = $171,882
---------------- ----------------------
(1+h)/(D/365)/ (1+0.07)/(1,461/365)/
(d)Maturity value is based on the following calculation:
Fixed maturity amount x (1+h)/(D/365) / = ($84,741 or $77,257) x (1+0.07)/(1,461/365)/
APPENDIX II: MARKET
II-1 VALUE ADJUSTMENT EXAMPLE
Appendix III: State contract availability and/or variations of certain features
and benefits
--------------------------------------------------------------------------------
Certain information is provided for historical purposes only. The contracts are
no longer available to new purchasers. In addition, except as described below,
we have exercised our right to either (i) limit or (ii) discontinue
contributions to the contracts, including contributions made through our
automatic investment program or a payroll deduction program.
We currently continue to accept contributions in the following:
.. All series 300 contracts issued in Florida.
.. Series 400 traditional IRA, Roth IRA and QP IRA contracts issued in Florida.
.. All series 400 contracts issued in Maryland.
STATES WHERE CERTAIN EQUI-VEST(R) FEATURES AND/OR BENEFITS ARE NOT AVAILABLE OR
VARY:
-----------------------------------------------------------------------------------
STATE FEATURES AND BENEFITS AVAILABILITY OR VARIATION
-----------------------------------------------------------------------------------
CALIFORNIA See "Your right to cancel within a If you reside in the state of
certain number of days" under California and you are age 60 or
"Contract features and benefits" older at the time the contract is
issued, you may return your
variable annuity contract within
30 days from the date that you
receive it and receive a refund as
described below.
If you allocate your entire
initial contribution to the
EQ/Money Market option (and/or the
guaranteed interest option), the
amount of your refund will be
equal to your con-tribution less
interest, unless you make a
transfer, in which case the amount
of your refund will be equal to
your account value on the date we
receive your request to cancel at
our processing office. This amount
could be less than your initial
contribution. If you allocate any
portion of your initial
con-tribution to variable
investment options other than the
EQ/Money Market option and/or the
fixed maturity options, your
refund will be equal to your
account value on the date we
receive your request to cancel at
our processing office.
-----------------------------------------------------------------------------------
FLORIDA See "How you can contribute to For all series 300 contracts, the
your contract" in "Contract $6,000 contribution limi-tation
features and benefits" per calendar year does not apply.
For series 400 traditional IRA,
Roth IRA and QP IRA con-tracts,
the $6,000 contribution limitation
per calendar year does not apply.
Upon notice to you, we may
exercise our right to discontinue
contributions to the contract in
the fu-ture.
-----------------------------------------------------------------------------------
ILLINOIS Notice to all Illinois contract Illinois law provides that a
owners spouse in a civil union and a
spouse in a marriage are to be
treated identically. For pur-poses
of your contract, when we use the
term "married", we include
"parties to a civil union" and
when we use the word "spouse" we
include "parties to a civil
union". While civil union spouses
are afforded the same rights as
married spouses under Illinois
law, tax-related advantages such
as spousal continuation are
derived from federal tax law.
Illinois' Civil Union Law does not
and cannot alter federal law. The
federal Defense of Marriage Act
excludes civil un-ions and civil
union partners from the meaning of
the word "marriage" or "spouse" in
all federal laws. Therefore, a
civil union spouse does not
qualify for the same tax
advantages provided to a married
spouse under federal law,
including the tax benefits
afforded to the surviving spouse
of an owner of an annuity contract
or any rights under specified
tax-favored savings or retirement
plans or arrangements.
-----------------------------------------------------------------------------------
APPENDIX III: STATE CONTRACT
AVAILABILITY AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS III-1
------------------------------------------------------------------------------------
STATE FEATURES AND BENEFITS AVAILABILITY OR VARIATION
------------------------------------------------------------------------------------
MARYLAND See "How you can contribute to For series 400 traditional IRA,
your contract" in "Contract Roth IRA and QP IRA con-tracts,
features and benefits" the $6,000 contribution limitation
per calendar year does not
apply. For series 400 NQ
contracts, acceptance of
additional contributions has not
been discontinued.
------------------------------------------------------------------------------------
NEW YORK See "Selecting an annuity payout In the second to last paragraph in
option" in "Your annuity payout this section, the second line in
option" under "Accessing your the paragraph "(1) the amount
money" applied to purchase the annuity;"
is deleted in its entirety and
replaced with the following:
(1) The amount applied to provide
the annuity will be: (a) the
account value for any life
annuity form or (b) the cash
value for any period certain
annuity form ex- cept that, if
the period certain is more than
five years, the amount applied
will be no less than 95% of the
account value.
------------------------------------------------------------------------------------
PUERTO RICO See "Taxation of nonqualified There are special rules for
annuities" under " Tax information" nonqualified contracts issued in
Puerto Rico.
Income from NQ contracts we issue
is U.S. source. A Puerto Rico
resident is subject to U.S.
taxation on such U.S. source
income. Only Puerto Rico source
income of Puerto Rico resi- dents
is excludable from U.S. taxation.
Income from NQ contracts is also
subject to Puerto Rico tax. The
calculation of the taxable portion
of amounts distributed from a
con-tract may differ in the two
jurisdictions. Therefore, you
might have to file both U.S. and
Puerto Rico tax returns, showing
different amounts of income from
the contract for each tax return.
Puerto Rico generally provides a
credit against Puerto Rico tax for
U.S. tax paid. Depending on your
personal situation and the timing
of the different tax liabilities,
you may not be able to take full
advantage of this credit.
------------------------------------------------------------------------------------
WASHINGTON See "Fixed maturity options" in The fixed maturity options are not
"What are your invest- ment available for contracts issued
options under the contract?" under after August 13, 2001.
"Contract fea-tures and benefits"
------------------------------------------------------------------------------------
APPENDIX III: STATE CONTRACT
III-2 AVAILABILITY AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS
Statement of additional information
--------------------------------------------------------------------------------
TABLE OF CONTENTS
PAGE
Who is AXA Equitable? 2
Calculation of Annuity Payments 2
Custodian and Independent Registered Public Accounting Firm 2
Distribution of the Contracts 2
Calculating Unit Values 3
Financial Statements 3
HOW TO OBTAIN AN EQUI-VEST(R) (SERIES 100-500) STATEMENT OF ADDITIONAL
INFORMATION FOR SEPARATE ACCOUNT A
Call 1 (800) 628-6673 or send this request form to:
EQUI-VEST(R)
Processing Office
AXA Equitable
P.O. Box 4956
Syracuse, NY 13221-4956
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Please send me an EQUI-VEST(R) (Series 100-500) Statement of Additional
Information dated May 1, 2012.
(Combination variable and fixed deferred annuity)
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Name
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Address
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City State Zip
235409
EQUI-VEST(R) Express/SM/ (Series 700)
A combination variable and fixed deferred annuity contract
PROSPECTUS DATED MAY 1, 2012
Please read and keep this prospectus for future reference. It contains
important information that you should know before purchasing or taking any
other action under your contract. This prospectus supersedes all prior
prospectuses and supplements. You should read the prospectuses for each Trust
which contain important information about the portfolios.
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WHAT IS EQUI-VEST(R) EXPRESS/SM/?
EQUI-VEST(R) Express/SM/ is a deferred annuity contract issued by AXA EQUITABLE
LIFE INSURANCE COMPANY. It provides for the accumulation of retirement savings
and for income. The contract also offers death benefit protection and a number
of payout options. You invest to accumulate value on a tax-deferred basis in
one or more of our variable investment options or in our fixed maturity options
("investment options").
This prospectus is a disclosure document and describes all of the contract's
material features, benefits, rights and obligations, as well as other
information. The description of the contract's material provisions in this
prospectus is current as of the date of this prospectus. If certain material
provisions under the contract are changed after the date of this prospectus in
accordance with the contract, those changes will be described in a supplement
to this prospectus. You should carefully read this prospectus in conjunction
with any applicable supplements. The contract should also be read carefully.
This contract is no longer being sold. This prospectus is used with current
contract owners only. All features and benefits described in this prospectus
may not have been available at the time you purchased your contract. We have
the right to restrict availability of any feature or benefit. We can refuse to
accept any application or contribution from you at any time, including after
the purchase of the contract.
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VARIABLE INVESTMENT OPTIONS
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FIXED INCOME
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AXA Conservative Allocation/(1)/ EQ/Money Market
AXA Conservative-Plus Allocation/(1)/ EQ/PIMCO Ultra Short Bond
AXA Conservative Growth Strategy EQ/Quality Bond PLUS
AXA Conservative Strategy Invesco V.I. High Yield
EQ/Core Bond Index Ivy Funds VIP High Income
EQ/Franklin Core Balanced Multimanager Core Bond
EQ/Global Bond PLUS Multimanager Multi-Sector Bond
EQ/Intermediate Government Bond/(2)/
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DOMESTIC STOCKS
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AXA Aggressive Allocation/(1)/ EQ/Mid Cap Index
AXA Moderate-Plus Allocation/(1)/ EQ/Mid Cap Value PLUS
AXA Moderate Growth Strategy EQ/Montag & Caldwell Growth
AXA Tactical Manager 400 EQ/Morgan Stanley Mid Cap Growth
AXA Tactical Manager 500 EQ/Mutual Large Cap Equity
AXA Tactical Manager 2000 EQ/Small Company Index
EQ/AllianceBernstein Dynamic Wealth EQ/T. Rowe Price Growth Stock
Strategies EQ/Templeton Global Equity
EQ/AllianceBernstein Small Cap Growth EQ/UBS Growth and Income
EQ/AXA Franklin Small Cap Value Core EQ/Van Kampen Comstock
EQ/BlackRock Basic Value Equity EQ/Wells Fargo Omega Growth
EQ/Boston Advisors Equity Income Fidelity(R) VIP Contrafund(R)
EQ/Calvert Socially Responsible Goldman Sachs VIT Mid Cap Value
EQ/Capital Guardian Research Invesco V.I. Mid Cap Core Equity
EQ/Common Stock Index Invesco V.I. Small Cap Equity
EQ/Davis New York Venture Ivy Funds VIP Energy
EQ/Equity 500 Index Ivy Funds VIP Mid Cap Growth
EQ/Equity Growth PLUS Ivy Funds VIP Small Cap Growth
EQ/Franklin Templeton Allocation MFS(R) Investors Growth Stock
EQ/GAMCO Mergers and Acquisitions MFS(R) Investors Trust
EQ/GAMCO Small Company Value MFS(R) Technology
EQ/JPMorgan Value Opportunities MFS(R) Utilities
EQ/Large Cap Core PLUS Multimanager Aggressive Equity
EQ/Large Cap Growth Index Multimanager Large Cap Core Equity
EQ/Large Cap Growth PLUS Multimanager Large Cap Value
EQ/Large Cap Value Index Multimanager Mid Cap Growth
EQ/Large Cap Value PLUS Multimanager Mid Cap Value
EQ/Lord Abbett Large Cap Core Multimanager Small Cap Growth
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Multimanager Small Cap Value Target 2035 Allocation
Multimanager Technology Target 2045 Allocation
Target 2015 Allocation Van Eck VIP Global Hard Assets
Target 2025 Allocation
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INTERNATIONAL STOCKS
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AXA Tactical Manager International Invesco V.I. Global Real Estate
EQ/Global Multi-Sector Equity Invesco V.I. International Growth
EQ/International Core PLUS Lazard Retirement Emerging Markets
EQ/International Equity Index Equity
EQ/International Value PLUS MFS(R) International Value
EQ/MFS International Growth Multimanager International Equity
EQ/Oppenheimer Global
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BALANCED/HYBRID
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All Asset Growth-Alt 20/(3)/ AXA Moderate Allocation/(1)/
AXA Balanced Strategy
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(1)The AXA Allocation portfolios
(2)This is the variable investment option's new name, effective on or about May
1, 2012. Please see ''Portfolios of the Trusts'' under ''Contract features
and benefits'' later in this prospectus for the variable investment option's
former name.
(3)This is the variable investment option's new name, effective on or about
May 21, 2012, subject to regulatory approval. Please see "Portfolios of the
Trusts" under "Contract features and benefits" later in this prospectus for
the variable investment option's former name.
You may allocate amounts to any of the variable investment options. At anytime,
we have the right to terminate your contributions. Each variable investment
option is a subaccount of Separate Account A. Each variable investment option,
in turn, invests in a corresponding securities portfolio that is part of one of
the trusts (the "Trusts"). Your investment results in a variable investment
option will depend on the investment performance of the related portfolio. You
may also allocate amounts to the fixed maturity options, which are discussed
later in this prospectus.
TYPES OF CONTRACTS. For existing and new contract owners, we offer the
contracts for use as:
.. A nonqualified annuity ("NQ") for after-tax contributions only.
.. An individual retirement annuity ("IRA"), any of traditional IRA, Roth IRA
or Inherited IRA beneficiary continuation contracts ("Inherited IRA").
A minimum contribution of $50 ($5,000 for Inherited IRA) is required to
purchase a contract.
For existing contract owners only:
.. QP IRA (Please see Appendix I for more information.) Unless otherwise
indicated, information for QP IRA is the same as traditional IRA.
THE SEC HAS NOT APPROVED OR DISAPPROVED THESE SECURITIES OR DETERMINED IF THIS
PROSPECTUS IS ACCURATE OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A
CRIMINAL OFFENSE. THE CONTRACTS ARE NOT INSURED BY THE FDIC OR ANY OTHER
AGENCY. THEY ARE NOT DEPOSITS OR OTHER OBLIGATIONS OF ANY BANK AND ARE NOT BANK
GUARANTEED. THEY ARE SUBJECT TO INVESTMENT RISKS AND POSSIBLE LOSS OF PRINCIPAL.
EV Express Series 700 (IF)
#235232
Registration statements relating to this offering have been filed with the
Securities and Exchange Commission ("SEC"). The statement of additional
information ("SAI") dated May 1, 2012, is a part of one of the registration
statements. The SAI is available free of charge. You may request one by writing
to our processing office at P.O. Box 4956, Syracuse, NY 13221-4956 or calling
(800) 628-6673. The SAI has been incorporated by this reference into this
prospectus. This prospectus and the SAI can also be obtained from the SEC's
website at www.sec.gov. The table of contents for the SAI appears at the back
of this prospectus.
You have previously purchased an EQUI-VEST(R) contract and are receiving this
prospectus as a current contract owner. As a current contract owner, you should
note that the options, features and charges of the contract may have varied
over time and may vary depending on your state. For more information about the
particular options, features and charges applicable to you, please contact your
financial professional and/or refer to your contract and/or see Appendix IV.
Contents of this Prospectus
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"We," "our" and "us" refer to AXA Equitable.
When we address the reader of this prospectus with words such as "you" and
"your," we mean the person who has the right or responsibility that the
prospectus is discussing at that point. This is usually the contract owner.
Index of key words and phrases 5
Who is AXA Equitable? 6
How to reach us 7
EQUI-VEST(R) Express/SM/ at a glance -- key features 9
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FEE TABLE 11
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Examples 12
Condensed financial information 12
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1. CONTRACT FEATURES AND BENEFITS 13
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How you can contribute to your contract 13
Owner and annuitant requirements 15
How you can make your contributions 15
What are your investment options under the contract? 15
Portfolios of the Trusts 16
Allocating your contributions 24
Your right to cancel within a certain number of days 25
Inherited IRA beneficiary continuation contract 25
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2. DETERMINING YOUR CONTRACT'S VALUE 27
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Your account value and cash value 27
Your contract's value in the variable investment options 27
Your contract's value in the fixed maturity options 27
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3.TRANSFERRING YOUR MONEY AMONG INVESTMENT
OPTIONS 28
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Transferring your account value 28
Disruptive transfer activity 28
Automatic transfer options 29
Rebalancing your account value 29
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4.ACCESSING YOUR MONEY 31
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Withdrawing your account value 31
How withdrawals are taken from your account value 32
Surrender of your contract to receive its cash value 32
Termination 32
When to expect payments 32
Your annuity payout options 32
When we use the word "contract" it also includes certificates that are issued
under group contracts in some states.
CONTENTS OF THIS PROSPECTUS 3
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5.CHARGES AND EXPENSES 35
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Charges that AXA Equitable deducts 35
Charges under the contracts 35
Charges that the Trusts deduct 36
Group or sponsored arrangements 37
Other distribution arrangements 37
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6.PAYMENT OF DEATH BENEFIT 38
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Your beneficiary and payment of benefit 38
How death benefit payment is made 39
Beneficiary continuation option 39
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7.TAX INFORMATION 41
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Overview 41
Buying a contract to fund a retirement arrangement 41
Transfers among investment options 41
Taxation of nonqualified annuities 41
Individual retirement arrangements ("IRAs") 43
Traditional individual retirement annuities (traditional IRAs) 44
Roth individual retirement annuities ("Roth IRAs") 48
Federal and state income tax withholding and information
reporting 51
Impact of taxes to AXA Equitable 52
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8.MORE INFORMATION 53
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About our Separate Account A 53
About the Trusts 53
About our fixed maturity options 53
About the general account 54
About other methods of payment 55
Dates and prices at which contract events occur 55
About your voting rights 55
Statutory compliance 56
About legal proceedings 56
Financial statements 56
Transfers of ownership, collateral assignments, loans, and
borrowing 56
Distribution of the contracts 56
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9.INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE 59
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APPENDICES
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I -- QP IRA contracts I-1
II -- Condensed financial information II-1
III -- Market value adjustment example III-1
IV -- State contract availability and/or variations of
certain features and benefits IV-1
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STATEMENT OF ADDITIONAL INFORMATION
TABLE OF CONTENTS
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4 CONTENTS OF THIS PROSPECTUS
Index of key words and phrases
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This index should help you locate more information on the terms used in this
prospectus.
PAGE
account value 27
annuitant 13
annuity payout options 32
AXA Equitable Access Account 39
beneficiary 38
beneficiary continuation option 39
business day 15, 55
cash value 27
conduit IRA 46, 60
contract date 13
contract date anniversary 13
contract year 13
contributions 13
contributions to Roth IRAs 48
regular contributions 48
rollovers and direct transfers 49
conversion contributions 49
contributions to traditional IRAs 44
regular contributions 44
rollovers and transfers 45
disruptive transfer activity 28
fixed maturity amount 24
fixed maturity options 24
IRA 1, 43
IRS 41
PAGE
Inherited IRA 1, 25
investment options 1, 15
market adjusted amount 24, 54
market timing 28
market value adjustment 24
maturity value 24
NQ 1, 41
Online Account Access 7
partial withdrawals 31
portfolio 16
principal assurance allocation 25
processing office 7
QP IRA Appendix I
rate to maturity 24
regular contribution 14
Required Beginning Date 47
Roth IRA 1, 48
SAI 2
SEC 1
TOPS 7
traditional IRA 1
Trusts 1, 53
unit 27
unit investment trust 53
variable investment options 1, 15
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To make this prospectus easier to read, we sometimes use different words than
in the contract or supplemental materials. This is illustrated below. Although
we do use different words, they have the same meaning in this prospectus as in
the contract or supplemental materials. Your financial professional can provide
further explanation about your contract.
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PROSPECTUS CONTRACT OR SUPPLEMENTAL MATERIALS
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fixed maturity options Guarantee Periods or Fixed Maturity
Accounts
variable investment options Investment Funds or Investment
Divisions
account value Annuity Account Value
rate to maturity Guaranteed Rates
unit Accumulation unit
unit value Accumulation unit value
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INDEX OF KEY WORDS AND PHRASES 5
Who is AXA Equitable?
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We are AXA Equitable Life Insurance Company ("AXA Equitable"), a New York stock
life insurance corporation. We have been doing business since 1859. AXA
Equitable is an indirect, wholly-owned subsidiary of AXA Financial, Inc. (the
"parent"), a holding company, which is itself an indirect, wholly-owned
subsidiary of AXA SA ("AXA"). AXA is a French holding company for an
international group of insurance and related financial services companies. As
the ultimate sole shareholder of AXA Equitable, and under its other
arrangements with AXA Equitable and AXA Equitable's parent, AXA exercises
significant influence over the operations and capital structure of AXA
Equitable and its parent. AXA holds its interest in AXA Equitable through a
number of other intermediate holding companies, including Oudinot
Participations, AXA America Holdings, Inc. and AXA Equitable Financial
Services, LLC. AXA Equitable is obligated to pay all amounts that are promised
to be paid under the contracts. No company other than AXA Equitable, however,
has any legal responsibility to pay amounts that AXA Equitable owes under the
contracts.
AXA Financial, Inc. and its consolidated subsidiaries managed approximately
$508.0 billion in assets as of December 31, 2011. For more than 150 years AXA
Equitable has been among the largest insurance companies in the United States.
We are licensed to sell life insurance and annuities in all fifty states, the
District of Columbia, Puerto Rico, and the U.S. Virgin Islands. Our home office
is located at 1290 Avenue of the Americas, New York, NY 10104.
6 WHO IS AXA EQUITABLE?
HOW TO REACH US
Please communicate with us at the mailing addresses listed below for the
purposes described. Certain methods of contacting us, such as by telephone or
electronically, may be unavailable or delayed. For example, our facsimile
service may not be available at all times and/or we may be unavailable due to
emergency closing. In addition, the level and type of service available may be
restricted based on criteria established by us. In order to avoid delays in
processing, please send your correspondence and check to the appropriate
location, as follows:
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FOR CORRESPONDENCE WITH CHECKS:
FOR NQ AND IRA OWNERS WHO SEND CONTRIBUTIONS INDIVIDUALLY BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R) Express/SM/
Individual Annuity Lockbox
P.O. Box 13459
Newark, NJ 07188-0459
FOR NQ AND IRA OWNERS WHO SEND CONTRIBUTIONS INDIVIDUALLY BY EXPRESS DELIVERY:
AXA Equitable
JPMorganChase
EQUI-VEST(R) Lockbox #13459
4 Chase Metrotech Center (7th Floor)
Brooklyn, NY 11245-0001
Telephone number to be listed on express mail package
Attn: Extraction Supervisor, (718) 242-0716
FOR NQ AND IRA CONTRIBUTIONS REMITTED BY EMPLOYERS AND SENT BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R) Express/SM/
Unit Annuity Lockbox
P.O. Box 13463
Newark, NJ 07188-0463
FOR NQ AND IRA CONTRIBUTIONS REMITTED BY EMPLOYERS AND SENT BY EXPRESS DELIVERY:
JPMorganChase
EQUI-VEST(R) Lockbox #13463
4 Chase Metrotech Center (7th Floor)
Brooklyn, NY 11245-0001
Telephone number to be listed on express mail package
Attn: Extraction Supervisor, (718) 242-0716
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FOR CORRESPONDENCE WITHOUT CHECKS:
FOR ALL OTHER COMMUNICATIONS (E.G., REQUESTS FOR TRANSFERS, WITHDRAWALS, OR
REQUIRED NOTICES) SENT BY REGULAR MAIL:
AXA Equitable
EQUI-VEST(R) Processing Office
P.O. Box 4956
Syracuse, NY 13221-4956
FOR ALL OTHER COMMUNICATIONS (E.G., REQUESTS FOR TRANSFERS, WITHDRAWALS, OR
REQUIRED NOTICES) SENT BY EXPRESS DELIVERY:
AXA Equitable
EQUI-VEST(R) Processing Office
100 Madison Street, Suite 1000
Syracuse, NY 13202
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Your correspondence will be picked up at the mailing address noted above and
delivered to our processing office. Your correspondence, however, is not
considered received by us until it is received at our processing office. Where
this prospectus refers to the day when we receive a contribution, request,
election, notice, transfer or any other transaction request from you, we mean
the day on which that item (or the last thing necessary for us to process that
item) arrives in complete and proper form at our processing office or via the
appropriate telephone or fax number if the item is a type we accept by those
means. There are two main exceptions: if the item arrives (1) on a day that is
not a business day or (2) after the close of a business day, then, in each
case, we are deemed to have received that item on the next business day. Our
processing office is: 100 Madison Street, Suite 1000, Syracuse, New York 13202.
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REPORTS WE PROVIDE:
.. confirmation notices of financial transactions; and
.. quarterly statements of your contract values as of the close of each
calendar quarter.
As required, notices and statements will be sent by mail under certain
circumstances. They are also available on Online Account Access.
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TELEPHONE OPERATED PROGRAM SUPPORT ("TOPS") AND ONLINE ACCOUNT ACCESS SYSTEMS:
TOPS is designed to provide you with up-to-date information via touch-tone
telephone. Online Account Access is designed to provide this information
through the Internet. You can obtain information on:
.. your current account value;
.. your current allocation percentages;
.. the number of units you have in the variable investment options;
.. rates to maturity for fixed maturity options;
.. the daily unit values for the variable investment options; and
.. performance information regarding the variable investment options (not
available through TOPS).
You can also:
.. change your allocation percentages and/or transfer among the variable
investment options (not available for transfers to fixed maturity options);
and
.. change your TOPS personal identification number ("PIN") (through TOPS only)
and your Online Account Access password (through Online Account Access
only).
Under Online Account Access only you can:
.. make a contribution to your IRA or NQ annuity contract;
.. elect to receive certain contract statements electronically;
WHO IS AXA EQUITABLE? 7
.. change your address; and
.. access "Frequently Asked Questions" and certain service forms.
TOPS and Online Account Access are normally available seven days a week, 24
hours a day. You may use TOPS by calling toll-free (800) 755-7777. You may use
Online Account Access by visiting our website at www.axa-equitable.com and
clicking on Online Account Access. Of course, for reasons beyond our control,
these services may sometimes be unavailable.
We have established procedures to reasonably confirm that the instructions
communicated by telephone or the Internet are genuine. For example, we will
require certain personal identification information before we will act on
telephone or Internet instructions and we will provide written confirmation of
your transfers. If we do not employ reasonable procedures to confirm the
genuineness of telephone or Internet instructions, we may be liable for any
losses arising out of any act or omission that constitutes negligence, lack of
good faith, or willful misconduct. In light of our procedures, we will not be
liable for following telephone or Internet instructions we reasonably believe
to be genuine.
We reserve the right to limit access to these services if we determine that you
engaged in a disruptive transfer activity such as "market timing" (see
"Disruptive transfer activity" in "Transferring your money among investment
options" later in this prospectus).
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CUSTOMER SERVICE REPRESENTATIVE:
You may also use our toll-free number (800) 628-6673 to speak with one of our
customer service representatives. Our customer service representatives are
available on each business day Monday through Thursday from 8:00 a.m. to 7:00
p.m., and on Friday until 5:00 p.m., Eastern Time.
Hearing or speech-impaired clients may call the AT&T National Relay Number at
(800) 855-2880 for information about your account. If you have a
Telecommunications Device for the Deaf (TDD), you may relay messages or
questions to our Customer Service Department at (800) 628-6673, Monday through
Thursday from 8:00 a.m. to 7:00 p.m., and on Friday until 5:00 p.m. Eastern
Time. AT&T personnel will communicate our reply back to you, via the TDD.
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TOLL-FREE TELEPHONE SERVICE:
You may reach us toll-free by calling (800) 841-0801 for a recording of daily
unit values for the variable investment options.
WE REQUIRE THAT THE FOLLOWING TYPES OF COMMUNICATIONS BE ON SPECIFIC FORMS WE
PROVIDE FOR THAT PURPOSE:
(1)conversion of your traditional IRA contract to a Roth IRA contract;
(2)cancellation of your Roth IRA contract and return to a traditional IRA
contract;
(3)election of the automatic investment program;
(4)election of general dollar-cost averaging;
(5)election of the rebalancing program;
(6)election of the automatic deposit service;
(7)election of the required minimum distribution automatic withdrawal option;
(8)election of the beneficiary continuation option;
(9)election of the principal assurance allocation;
(10)request for a transfer/rollover of assets or 1035 exchange to another
carrier;
(11)purchase by, or change of ownership to, a non-natural owner;
(12)contract surrender and withdrawal requests;
(13)death claims; and
(14)partial annuitization of an NQ contract.
WE ALSO HAVE SPECIFIC FORMS THAT WE RECOMMEND YOU USE FOR THE FOLLOWING TYPES
OF REQUESTS:
(1)address changes;
(2)beneficiary changes;
(3)transfers among investment options; and
(4)change of ownership.
TO CHANGE OR CANCEL ANY OF THE FOLLOWING WE REQUIRE WRITTEN NOTIFICATION
GENERALLY AT LEAST SEVEN CALENDAR DAYS BEFORE THE NEXT SCHEDULED TRANSACTION:
(1)automatic investment program;
(2)general dollar-cost averaging;
(3)rebalancing program;
(4)systematic withdrawals; and
(5)the date annuity payments are to begin.
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You must sign and date all these requests. Any written request that is not on
one of our forms must include your name and your contract number along with
adequate details about the notice you wish to give or the action you wish us to
take.
SIGNATURES:
The proper person to sign forms, notices and requests would normally be the
owner. If there are joint owners, all must sign.
8 WHO IS AXA EQUITABLE?
EQUI-VEST(R) Express/SM/ at a glance -- key features
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PROFESSIONAL INVESTMENT EQUI-VEST(R) Express/SM/ variable investment options invest in different portfolios
MANAGEMENT sub-advised by professional investment advisers.
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FIXED MATURITY OPTIONS . 10 fixed maturity options with maturities ranging from approximately 1 to 10 years.
. Each fixed maturity option offers a guarantee of principal and interest rate if you
hold it to maturity.
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If you make any withdrawals (including transfers, surrender or termination of your
contract or when we make deductions for charges) from a fixed maturity option before it
matures, we will make a market value adjustment, which will increase or decrease any fixed
maturity amount you have in that fixed maturity option.
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TAX ADVANTAGES . On earnings inside the No tax until you make withdrawals from your contract or
contract receive annuity payments.
No tax on transfers among investment options.
. On transfers inside the
contract
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You should be aware that annuity contracts that were purchased as an Individual Retirement
Annuity (IRA) do not provide tax deferral benefits beyond those already provided by the
Internal Revenue Code for individual retirement arrangements. Before contributing to one
of these contracts, you should consider whether its features and benefits beyond tax
deferral meet your needs and goals. You may also want to consider the relative features,
benefits and costs of these contracts with any other investment that you may use in
connection with your retirement plan or arrangement. (For more information, see "Tax
information" later in this prospectus.)
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CONTRIBUTION AMOUNTS . NQ, traditional IRA and Roth IRA: Minimum: $50 initial and additional ($20 under our
automatic invest- ment program)
. Inherited IRA $5,000 (initial) (minimum) $1,000 (additional) (minimum)
. Maximum contribution limitations apply to all contracts.
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In general, contributions are limited to $1.5 million ($500,000 for owners or annuitants
who are age 81 and older at contract issue) under all EQUI-VEST(R) series, EQUI-VEST(R) At
Retirement/SM/ and At Retirement/SM/ contracts with the same owner or annuitant or $2.5
million under all AXA Equitable annuity accumulation contracts with the same owner or
annuitant. Upon advance notice to you, we may exercise certain rights we have under the
contract regarding contributions, including our rights to (i) change minimum and maximum
contribution requirements and limitations, and (ii) discontinue acceptance of
contributions. For more information, see "How you can contribute to your contract" in
"Contract features and benefits" later in this prospectus.
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ACCESS TO YOUR MONEY . Partial withdrawals
. Several withdrawal options on a periodic basis
. Contract surrender
You may incur a withdrawal charge for certain withdrawals or if you surrender your
contract. You may also incur income tax and a penalty tax.
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PAYOUT OPTIONS . Fixed annuity payout options
. Variable Immediate Annuity payout options (as described in a separate prospectus for
that option)
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ADDITIONAL FEATURES . General dollar-cost averaging
. Automatic investment program
. Account value rebalancing (quarterly, semiannually and annually)
. Principal assurance allocation
. No charge on transfers among investment options
. Minimum death benefit
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FEES AND CHARGES Please see "Fee table" later in this prospectus for details.
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ANNUITANT ISSUE AGES 0-83 (0-70 for Inherited IRA)
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EQUI-VEST(R) EXPRESS/SM/ AT A GLANCE -- KEY FEATURES 9
THE TABLE ABOVE SUMMARIZES ONLY CERTAIN CURRENT KEY FEATURES AND BENEFITS OF
THE CONTRACT. THE TABLE ALSO SUMMARIZES CERTAIN CURRENT LIMITATIONS,
RESTRICTIONS AND EXCEPTIONS TO THOSE FEATURES AND BENEFITS THAT WE HAVE THE
RIGHT TO IMPOSE UNDER THE CONTRACT AND THAT ARE SUBJECT TO CHANGE IN THE
FUTURE. IN SOME CASES, OTHER LIMITATIONS, RESTRICTIONS AND EXCEPTIONS MAY
APPLY. THE CONTRACT IS NO LONGER BEING SOLD. CERTAIN FEATURES AND BENEFITS
DESCRIBED IN THIS PROSPECTUS MAY VARY IN YOUR STATE; ALL FEATURES AND BENEFITS
MAY NOT BE AVAILABLE IN ALL CONTRACTS, IN ALL STATES OR FROM ALL SELLING
BROKER-DEALERS. PLEASE SEE APPENDIX IV LATER IN THIS PROSPECTUS FOR MORE
INFORMATION ON STATE AVAILABILITY AND/OR VARIATIONS OF CERTAIN FEATURES AND
BENEFITS.
For more detailed information, we urge you to read the contents of this
prospectus, as well as your contract. This prospectus is a disclosure document
and describes all of the contract's material features, benefits, rights and
obligations, as well as other information. The prospectus should be read
carefully before investing. Please feel free to speak with your financial
professional or call us, if you have any questions.
OTHER CONTRACTS
We offer a variety of fixed and variable annuity contracts. They may offer
features, including investment options, credits, fees and/or charges that are
different from those in the contracts offered by this prospectus. Not every
contract is offered through the same Selling broker-dealer. Some Selling
broker-dealers may not offer and/or limit the offering of certain features or
options, as well as limit the availability of the contracts, based on issue age
or other criteria established by the Selling broker-dealer. Upon request, your
financial professional can show you information regarding other AXA Equitable
annuity contracts that he or she distributes. You can also contact us to find
out more about the availability of any of the AXA Equitable annuity contracts.
You should work with your financial professional to decide whether an optional
benefit is appropriate for you based on a thorough analysis of your particular
insurance needs, financial objectives, investment goals, time horizons and risk
tolerance. Some Selling broker-dealers may limit their clients from purchasing
some optional benefits based upon the client's age.
10 EQUI-VEST(R) EXPRESS/SM/ AT A GLANCE -- KEY FEATURES
Fee table
--------------------------------------------------------------------------------
The following tables describe the fees and expenses that you will pay when
buying, owning, and surrendering the contract. Each of the charges and expenses
is more fully described in "Charges and expenses" later in this prospectus.
The first table describes fees and expenses that you will pay at the time that
you surrender the contract, make certain withdrawals, purchase a Variable
Immediate Annuity payout option or make certain transfers and exchanges.
Charges designed to approximate certain taxes that may be imposed on us, such
as premium taxes in your state, may also apply. Charges for certain features
shown in the fee table are mutually exclusive.
-----------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR ACCOUNT VALUE AT THE TIME YOU REQUEST CERTAIN
TRANSACTIONS
-----------------------------------------------------------------------------------------------------------------
Maximum withdrawal charge as a percentage of
contributions withdrawn (deducted if you surrender
your contract or make certain withdrawals)./(1)/ 7.00%
Charge if you elect a Variable Immediate Annuity
payout option (which is described in a separate
prospectus for that option) $350
Charge for third-party transfer or exchange (for each $65 (maximum)
occurrence)/(2)/ $25 (current) Effective June 1, 2012, this charge will
increase to $65.
Special services charges
. Wire transfer charge/(3)/ $90 (current and maximum)
. Express mail charge/(3)/ $35 (current and maximum)
The next table describes the fees and expenses that you will pay periodically during
the time that you own the contract, not including underlying Trust portfolio fees
and expenses.
-----------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR ACCOUNT VALUE ON EACH CONTRACT DATE ANNIVERSARY
-----------------------------------------------------------------------------------------------------------------
Maximum annual administrative charge:
If your account value on the last day of your $65 ($30 current)/(4)/
contract year is less than $25,000 for NQ contracts
(or less than $20,000 for IRA contracts)
If your account value on the last day of your $0
contract year is $25,000 or more for NQ contracts
(or $20,000 or more for IRA contracts)
-----------------------------------------------------------------------------------------------------------------
CHARGES WE DEDUCT FROM YOUR VARIABLE INVESTMENT OPTIONS EXPRESSED AS AN ANNUAL
PERCENTAGE OF DAILY NET ASSETS
-----------------------------------------------------------------------------------------------------------------
Separate account annual expenses:
Maximum Current
Mortality and expense risks/(5)/ 1.65% 0.70%
Other expenses 0.35% 0.25%
----- -----
TOTAL SEPARATE ACCOUNT A ANNUAL EXPENSES 2.00% 0.95%
------------------------------------------------------------------------------
You also bear your proportionate share of all fees and expenses paid by a
"portfolio" that corresponds to any variable investment option you are using.
This table shows the lowest and highest total operating expenses charged by any
of the portfolios that you will pay periodically during the time that you own
the contract. These fees and expenses are reflected in the portfolio's net
asset value each day. Therefore, they reduce the investment return of the
portfolio and the related variable investment option. Actual fees and expenses
are likely to fluctuate from year to year. More detail concerning each
portfolio's fees and expenses is contained in the Trust prospectus for the
portfolio.
FEE TABLE 11
---------------------------------------------------------------------------
PORTFOLIO OPERATING EXPENSES EXPRESSED AS AN ANNUAL PERCENTAGE OF
DAILY NET ASSETS
---------------------------------------------------------------------------
Total Annual Portfolio Operating Expenses for 2011 Lowest Highest
(expenses that are deducted from portfolio assets including
management fees, 12b-1 fees, service fees, and/or other 0.62% 1.91%
expenses)/(6)/
---------------------------------------------------------------------------
(1)Deducted upon a withdrawal of amounts in excess of the 10% free withdrawal
amount. Important exceptions and limitations may eliminate or reduce this
charge.
The withdrawal charge percentage we use is determined by the contract year
in which you make the withdrawal or surrender your contract. For each
contribution, we consider the contract year in which we receive that
contribution to be "contract year 1".
Contract Year
-------------
1........ 7.00%
2........ 7.00%
3........ 6.00%
4........ 6.00%
5........ 5.00%
6........ 3.00%
7........ 1.00%
8+....... 0.00%
(2)This charge will never exceed 2% of the amount disbursed or transferred.
(3)Unless you specify otherwise, this charge will be deducted from the amount
you request.
(4)During the first two contract years, this charge is equal to the lesser of
2% of your account value plus any prior withdrawals during the Contract year
or $30, if this charge applies.
(5)A portion of this charge is for providing the death benefit.
(6)"Total Annual Portfolio Operating Expenses" are based, in part, on estimated
amounts for options added during the fiscal year 2011, if applicable, and
for the underlying portfolios. In addition, the "Lowest" represents the
total annual operating expenses of the EQ/Equity 500 Index portfolio and
EQ/Small Company Index portfolio. The "Highest" represents the total annual
operating expenses of the EQ/AllianceBernstein Dynamic Wealth Strategies
portfolio.
EXAMPLES
These examples are intended to help you compare the cost of investing in the
contract with the cost of investing in other variable annuity contracts. These
costs include contract owner transaction expenses, contract fees, separate
account annual expenses, and underlying Trust fees and expenses (including
underlying portfolio fees and expenses). For a complete description of
portfolio charges and expenses, please see the prospectus for each Trust.
The examples below show the expenses that a hypothetical contract owner would
pay in the situations illustrated. The examples use an average annual
administrative charge based on charges paid in 2011, which results in an
estimated annual charge of 0.0684% of contract value.
The fixed maturity options are not covered by the fee table and examples.
However, the annual administrative charge, the withdrawal charge, the
third-party transfer or exchange charge, and the charge if you elect a Variable
Immediate Annuity payout option do apply to the fixed maturity options. A
market value adjustment (up or down) will apply as a result of a withdrawal,
transfer, or surrender of amounts from a fixed maturity option.
These examples should not be considered a representation of past or future
expenses for any option. Actual expenses may be greater or less than those
shown. Similarly, the annual rate of return assumed in the examples is not an
estimate or guarantee of future investment performance.
The examples assume that you invest $10,000 in the contract for the time
periods indicated and that your investment has a 5% return each year. The
examples also assume (i) maximum contract charges rather than the lower current
expenses discussed in "Charges and expenses" later in this prospectus (except
the annual administrative charge which is described above); (ii) the total
annual expenses of the portfolios (before expense limitations) set forth in the
previous tables; and (iii) there is no waiver of the withdrawal charge.
Although your actual costs may be higher or lower, based on these assumptions,
your costs would be:
--------------------------------------------------------------------------------------------------------------------
IF YOU ANNUITIZE AT THE END OF THE
APPLICABLE TIME PERIOD, AND SELECT A
NON-LIFE CONTINGENT PERIOD CERTAIN
IF YOU SURRENDER YOUR CONTRACT AT THE ANNUITY OPTION WITH LESS THAN FIVE
END OF THE APPLICABLE TIME PERIOD YEARS
--------------------------------------------------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS 1 YEAR 3 YEARS 5 YEARS 10 YEARS
--------------------------------------------------------------------------------------------------------------------
(a)assuming maximum fees and
expenses of any of the portfolios $1,053 $1,724 $2,403 $4,333 N/A $1,724 $2,403 $4,333
--------------------------------------------------------------------------------------------------------------------
(b)assuming minimum fees and expenses
of any of the portfolios $ 926 $1,345 $1,773 $3,114 N/A $1,345 $1,773 $3,114
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------
IF YOU DO NOT SURRENDER YOUR
CONTRACT AT THE END OF THE
APPLICABLE TIME PERIOD
------------------------------------------------------------------------
1 YEAR 3 YEARS 5 YEARS 10 YEARS
------------------------------------------------------------------------
(a)assuming maximum fees and
expenses of any of the portfolios $417 $1,263 $2,122 $4,333
------------------------------------------------------------------------
(b)assuming minimum fees and expenses
of any of the portfolios $282 $ 865 $1,473 $3,114
------------------------------------------------------------------------
CONDENSED FINANCIAL INFORMATION
Please see Appendix II at the end of this prospectus for the unit values and
the number of units outstanding as of the end of the period shown for each of
the variable investment options available as of December 31, 2011.
12 FEE TABLE
1. Contract features and benefits
--------------------------------------------------------------------------------
HOW YOU CAN CONTRIBUTE TO YOUR CONTRACT
The following table summarizes our current rules regarding contributions to
your contract, which are subject to change. We can refuse to accept any
contribution from you at any time, including after you purchase the contract.
We require a minimum contribution amount for each type of contract purchased.
Maximum contribution limitations also apply. The minimum contribution amount
under our automatic investment program is $20. We discuss the automatic
investment program under "About methods of payment" in "More information" later
in this prospectus. All ages in the table refer to the age of the annuitant
named in the contract. The contract is no longer available to new purchasers.
Upon advance notice to you, we may exercise certain rights we have under the
contract regarding contributions, including our right to (i) change minimum and
maximum contribution requirements and limitations, and (ii) discontinue
acceptance of contributions. Further, we may at any time exercise our rights to
limit the number of variable investment options which you may elect.
--------------------------------------------------------------------------------
We reserve the right to change our current limitations on your contributions
and to discontinue acceptance of contributions.
--------------------------------------------------------------------------------
See "Tax information" later in this prospectus for a more detailed discussion
of sources of contributions and certain contribution limitations. We currently
do not accept any contribution if (i) the aggregate contributions under one or
more EQUI-VEST(R) series, EQUI-VEST(R) At Retirement/SM/ and At Retirement/SM/
contracts with the same owner or annuitant would then total more than
$1,500,000 ($500,000 for the same owner or annuitant who is age 81 and older at
contract issue) or (ii) the aggregate contributions under all AXA Equitable
annuity accumulation contracts with the same owner or annuitant would then
total more than $2,500,000. We may waive these and other contribution
limitations based on criteria we determine.
--------------------------------------------------------------------------------
The "annuitant" is the person who is the measuring life for determining
contract benefits. The annuitant is not necessarily the contract owner.
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
The "contract date" is the effective date of a contract. This usually is the
business day we receive the properly completed and signed application, along
with any other required documents, and your initial contribution. Your contract
date will be shown in your contract. The 12-month period beginning on your
contract date and each 12-month period after that date is a "contract year."
The end of each 12-month period is your "contract date anniversary." For
example, if your contract date is May 1, your contract date anniversary is
April 30.
--------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------
AVAILABLE FOR
CONTRACT TYPE ANNUITANT ISSUE AGES MINIMUM CONTRIBUTIONS SOURCE OF CONTRIBUTIONS LIMITATIONS ON CONTRIBUTIONS
----------------------------------------------------------------------------------------------------------------------------
NQ 0 through 83 $50 additional After-tax money. Additional contributions
can be made up to age
Paid to us by check or 84.
transfer of contract
value in a tax deferred
exchange under Sec-
tion 1035 of the In-
ternal Revenue Code.
Paid to us by an em-
ployer who establishes
a payroll deduction
program.
----------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 13
-------------------------------------------------------------------------------------------------------------------------------
AVAILABLE FOR
CONTRACT TYPE ANNUITANT ISSUE AGES MINIMUM CONTRIBUTIONS SOURCE OF CONTRIBUTIONS LIMITATIONS ON CONTRIBUTIONS
-------------------------------------------------------------------------------------------------------------------------------
Traditional IRA 0 through 83 $50 additional "Regular" traditional Additional rollover con-
IRA contributions either tributions can be made
made by you or paid to up to age 84.
us by an employer who
establishes a payroll Regular IRA con-
deduction program. tributions may not ex-
ceed $5,000.
Additional catch-up
contributions. No regular IRA con-
tributions in the calendar
Eligible rollover dis- year you turn age 70 1/2
tributions from 403(b) and thereafter.
plans, qualified plans
and governmental Rollover and direct trans-
employer EDC plans. fer contributions after
age 70 1/2 must be net of
Rollovers from another required minimum
traditional individual distributions.
retirement
arrangement. Additional catch-up con-
tributions of up to
Direct custodian-to- $1,000 per calendar year
custodian transfers where the owner is at
from other traditional least age 50 but under
individual retirement age 70 1/2 at any time
arrangements. during the calendar year
for which the con-
tribution is made.
-------------------------------------------------------------------------------------------------------------------------------
Roth IRA 0 through 83 $50 additional Regular Roth IRA con- Additional contributions
tributions either made can be made up to
by you or paid to us by age 84.
an employer who
establishes a payroll Regular Roth IRA con-
deduction program. tributions may not ex-
ceed $5,000.
Additional catch-up
contributions. Contributions are subject
to income limits and
Rollovers from another other tax rules. See
Roth IRA. "Contributions to Roth
IRAs" in "Tax
Rollovers from a information" later in this
"designated Roth con- prospectus.
tribution account"
under specified retire- Additional catch-up con-
ment plans. tributions of up to
$1,000 per calendar year
Conversion rollovers where the owner is at
from a traditional IRA least age 50 at any time
or other eligible during the calendar year
retirement plan. for which the con-
tribution is made.
Direct transfers from
another Roth IRA.
-------------------------------------------------------------------------------------------------------------------------------
14 CONTRACT FEATURES AND BENEFITS
-----------------------------------------------------------------------------------------------------------------------------
AVAILABLE FOR
CONTRACT TYPE ANNUITANT ISSUE AGES MINIMUM CONTRIBUTIONS SOURCE OF CONTRIBUTIONS LIMITATIONS ON CONTRIBUTIONS
-----------------------------------------------------------------------------------------------------------------------------
Inherited IRA 0 through 70 $1,000 additional Direct custodian-to- Any additional con-
(traditional IRA or custodian transfers of tributions must be from
Roth IRA) your interest as death the same type of IRA of
beneficiary of the de- the same deceased
ceased owner's tradi- owner.
tional individual
retirement arrange- If this Inherited IRA was
ment or Roth IRA to an purchased by a non-
IRA of the same type. spousal beneficiary direct
rollover from a qualified
plan, 403(b) plan or
governmental employer
457(b) plan, there are no
additional contributions.
-----------------------------------------------------------------------------------------------------------------------------
See "Tax information" later in this prospectus for a more detailed discussion
of sources of contributions and certain contribution limitations. For
information on when contributions are credited under your contract, see "Dates
and prices at which contract events occur" in "More information" later in this
prospectus. Please review your contract for information on contribution
limitations.
OWNER AND ANNUITANT REQUIREMENTS
Under NQ contracts, the annuitant can be different than the owner. A joint
owner may also be named. Only natural persons can be joint owners. This means
that an entity such as a corporation cannot be a joint owner.
Under traditional and Roth IRA contracts, the owner and annuitant must be the
same person. For owner and annuitant requirements for Inherited IRA, see
"Inherited IRA beneficiary continuation contract" later in this prospectus.
HOW YOU CAN MAKE YOUR CONTRIBUTIONS
Except as noted below, contributions must be made by check drawn on a U.S. bank
in U.S. dollars, and made payable to "AXA Equitable". We may also apply
contributions made pursuant to an intended Section 1035 tax-free exchange or
direct transfer. We do not accept third-party checks endorsed to us except for
rollover contributions, contract exchanges or trustee checks that involve no
refund. All checks are subject to our ability to collect the funds. We reserve
the right to reject a payment if it is received in an unacceptable form.
Additional contributions may also be made by wire transfer or our automatic
investment program. The methods of payment are discussed in detail under "About
other methods of payment" in "More information" later in this prospectus.
Your initial contribution must generally be accompanied by an application and
any other form we need to process the contributions. If any information is
missing or unclear, we will hold the contribution, whether received via check
or wire, in a non-interest bearing suspense account while we try to obtain that
information. If we are unable to obtain all of the information we require
within five business days after we receive an incomplete application or form,
we will inform the financial professional submitting the application on your
behalf. We will then return the contribution to you unless you specifically
direct us to keep your contribution until we receive the required information.
If additional contributions are permitted under the contract, generally, you
may make additional contributions at any time. You may do so in single sum
amounts, on a regular basis, or as your financial situation permits.
--------------------------------------------------------------------------------
Our "business day" is generally any day the New York Stock Exchange is open for
regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an
earlier close of regular trading). A business day does not include a day on
which we are not open due to emergency conditions determined by the Securities
and Exchange Commission. We may also close early due to such emergency
conditions. For more information about our business day and our pricing of
transactions, please see "Dates and prices at which contract events occur."
--------------------------------------------------------------------------------
WHAT ARE YOUR INVESTMENT OPTIONS UNDER THE CONTRACT?
Your investment options are the variable investment options and the fixed
maturity options.
VARIABLE INVESTMENT OPTIONS
Your investment results in any one of the variable investment options will
depend on the investment performance of the underlying portfolios. You can lose
your principal when investing in the variable investment options. In periods of
poor market performance, the net return, after charges and expenses, may result
in negative yields, including for the EQ/Money Market variable investment
option. Listed below are the currently available portfolios, their investment
objectives, and their advisers. We may, at any time, exercise our rights to
limit or terminate your contributions and to limit the number of variable
investment options you may elect.
--------------------------------------------------------------------------------
You can choose from among the variable investment options and fixed maturity
options.
--------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 15
PORTFOLIOS OF THE TRUSTS
We offer both affiliated and unaffiliated Trusts, which in turn offer one or
more portfolios. AXA Equitable Funds Management Group, LLC, a wholly owned
subsidiary of AXA Equitable, serves as the investment manager of the portfolios
of AXA Premier VIP Trust and EQ Advisors Trust. For some portfolios, AXA
Equitable Funds Management Group, LLC has entered into sub-advisory agreements
with investment advisers (the "sub-advisers") to carry out the day-to-day
investment decisions for the portfolios. As such, AXA Equitable Funds
Management Group, LLC oversees the activities of the sub-advisers with respect
to the Trusts and is responsible for retaining or discontinuing the services of
those sub-advisers. The chart below indicates the sub-adviser(s) for each
portfolio, if any. The chart below also shows the currently available
portfolios and their investment objectives.
You should be aware that AXA Advisors, LLC and AXA Distributors, LLC (together,
the "Distributors") directly or indirectly receive 12b-1 fees from affiliated
portfolios for providing certain distribution and/or shareholder support
services. These fees will not exceed 0.25% of the portfolios' average daily net
assets. The affiliated portfolios' sub-advisers and/or their affiliates may
also contribute to the cost of expenses for sales meetings or seminar
sponsorships that may relate to the contracts and/or the sub-advisers'
respective portfolios. It may be more profitable for us to offer affiliated
portfolios than to offer unaffiliated portfolios.
AXA Equitable or the Distributors may directly or indirectly receive 12b-1 fees
and additional payments from certain unaffiliated portfolios, their advisers,
sub-advisers, distributors or affiliates, for providing certain administrative,
marketing, distribution and/or shareholder support services. These fees and
payments range from 0% to 0.60% of the unaffiliated portfolios' average daily
net assets. The Distributors may also receive payments from the advisers or
sub-advisers of the unaffiliated portfolios or their affiliates for certain
distribution services, including expenses for sales meetings or seminar
sponsorships that may relate to the contracts and/or the advisers' respective
portfolios.
As a contract owner, you may bear the costs of some or all of these fees and
payments through your indirect investment in the portfolios. (See the
portfolios' prospectuses for more information.) These fees and payments will
reduce the underlying portfolios' investment returns. AXA Equitable may profit
from these fees and payments.
AXA Equitable considers the availability of these fees and payment arrangements
during the selection process for the underlying portfolios. These fees and
payment arrangements may create an incentive for us to select portfolios (and
classes of shares of portfolios) that pay us higher amounts.
The AXA Allocation portfolios and the EQ/Franklin Templeton Allocation
portfolio offer contract owners a convenient opportunity to invest in other
portfolios that are managed and have been selected for inclusion in the AXA
Allocation portfolios and the EQ/Franklin Templeton Allocation portfolio by AXA
Equitable Funds Management Group, LLC. AXA Advisors, LLC, an affiliated
broker-dealer of AXA Equitable, may promote the benefits of such portfolios to
contract owners and/or suggest, incidental to the sale of this contract, that
contract owners consider whether allocating some or all of their account value
to such portfolios is consistent with their desired investment objectives. In
doing so, AXA Equitable, and/or its affiliates, may be subject to conflicts of
interest insofar as AXA Equitable may derive greater revenues from the AXA
Allocation portfolios and the EQ/Franklin Templeton Allocation portfolio than
certain other portfolios available to you under your contract. Please see
"Allocating your contributions" later in this section for more information
about your role in managing your allocations.
As described in more detail in the underlying portfolio prospectuses, the AXA
Tactical Manager portfolios, the AXA Allocation portfolios, the EQ/Franklin
Templeton Allocation portfolio and certain other affiliated portfolios use
futures and options to reduce the portfolio's equity exposure during periods
when certain market indicators indicate that market volatility is high. This
strategy is designed to reduce the risk of market losses from investing in
equity securities. However, this strategy may result in periods of
underperformance, including those when the specified benchmark index is
appreciating, but market volatility is high. As a result, your account value
may rise less than it would have without these defensive actions.
The investment strategies of the portfolios are designed to reduce the overall
volatility of your account value. The reduction in volatility permits us to
more effectively and efficiently provide the guarantees under the contract.
This approach, while reducing volatility, may also suppress the investment
performance of your contract.
---------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP TRUST
- CLASS B INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
---------------------------------------------------------------------------------------------------------------------------
AXA AGGRESSIVE ALLOCATION Seeks long-term capital appreciation. AXA Equitable Funds Management
Group, LLC
---------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE Seeks a high level of current income. AXA Equitable Funds Management
ALLOCATION Group, LLC
---------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE-PLUS Seeks current income and growth of capital, with a AXA Equitable Funds Management
ALLOCATION greater emphasis on current income. Group, LLC
---------------------------------------------------------------------------------------------------------------------------
AXA MODERATE ALLOCATION Seeks long-term capital appreciation and current income. AXA Equitable Funds Management
Group, LLC
---------------------------------------------------------------------------------------------------------------------------
AXA MODERATE-PLUS Seeks long-term capital appreciation and current income, AXA Equitable Funds Management
ALLOCATION with a greater emphasis on capital appreciation. Group, LLC
---------------------------------------------------------------------------------------------------------------------------
16 CONTRACT FEATURES AND BENEFITS
----------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP TRUST
- CLASS B INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER AGGRESSIVE Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
EQUITY emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
ClearBridge Advisors, LLC
GCIC US Ltd.
Legg Mason Capital Management, LLC
Marsico Capital Management, LLC
T. Rowe Price Associates, Inc.
Westfield Capital Management
Company, L.P.
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER CORE BOND Seeks a balance of high current income and capital appre- BlackRock Financial Management, Inc.
ciation, consistent with a prudent level of risk. Pacific Investment Management Com-
pany LLC
SSgA Funds Management, Inc.
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
INTERNATIONAL EQUITY emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
EARNEST Partners, LLC
J.P. Morgan Investment Management
Inc.
Marsico Capital Management, LLC
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
CORE EQUITY emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
Janus Capital Management, LLC
Thornburg Investment Management, Inc.
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER LARGE CAP Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
VALUE emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
Institutional Capital LLC
MFS Investment Management
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
GROWTH emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
BlackRock Investment Management, LLC
Franklin Advisers, Inc.
Wellington Management Company, LLP
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER MID CAP Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
VALUE emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Diamond Hill Capital Management, Inc.
Knightsbridge Asset Management, LLC
----------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER Seeks high total return through a combination of current Pacific Investment Management Com-
MULTI-SECTOR BOND income and capital appreciation. pany LLC
Post Advisory Group, LLC
SSgA Funds Management, Inc.
----------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 17
-------------------------------------------------------------------------------------------------------------------------------
AXA PREMIER VIP TRUST
- CLASS B INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
-------------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
GROWTH emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Lord, Abbett & Co. LLC
Morgan Stanley Investment Manage-
ment Inc.
NorthPointe Capital, LLC
-------------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER SMALL CAP Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
VALUE emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Franklin Advisory Services, LLC
Horizon Asset Management, LLC
Pacific Global Investment Management
Company
-------------------------------------------------------------------------------------------------------------------------------
MULTIMANAGER TECHNOLOGY Seeks long-term growth of capital. AXA Equitable Funds Management
Group, LLC
RCM Capital Management, LLC
SSgA Funds Management, Inc.
Wellington Management Company, LLP
-------------------------------------------------------------------------------------------------------------------------------
TARGET 2015 ALLOCATION Seeks the highest total return over time consistent with its AXA Equitable Funds Management
asset mix. Total return includes capital growth and in- Group, LLC
come.
-------------------------------------------------------------------------------------------------------------------------------
TARGET 2025 ALLOCATION Seeks the highest total return over time consistent with its AXA Equitable Funds Management
asset mix. Total return includes capital growth and in- Group, LLC
come.
-------------------------------------------------------------------------------------------------------------------------------
TARGET 2035 ALLOCATION Seeks the highest total return over time consistent with its AXA Equitable Funds Management
asset mix. Total return includes capital growth and in- Group, LLC
come.
-------------------------------------------------------------------------------------------------------------------------------
TARGET 2045 ALLOCATION Seeks the highest total return over time consistent with its AXA Equitable Funds Management
asset mix. Total return includes capital growth and income. Group, LLC
-------------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS TRUST
- CLASS IB INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
-------------------------------------------------------------------------------------------------------------------------------
ALL ASSET GROWTH-ALT Seeks long-term capital appreciation and current income. AXA Equitable Funds Management
20/(1)/ Group, LLC
-------------------------------------------------------------------------------------------------------------------------------
AXA BALANCED STRATEGY Seeks long-term capital appreciation and current income AXA Equitable Funds Management
Group, LLC
-------------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE GROWTH Seeks current income and growth of capital, with a AXA Equitable Funds Management
STRATEGY greater emphasis on current income. Group, LLC
-------------------------------------------------------------------------------------------------------------------------------
AXA CONSERVATIVE STRATEGY Seeks a high level of current income. AXA Equitable Funds Management
Group, LLC
-------------------------------------------------------------------------------------------------------------------------------
AXA MODERATE GROWTH Seeks long-term capital appreciation and current income, AXA Equitable Funds Management
STRATEGY with a greater emphasis on current income. Group, LLC
-------------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 400 Seeks to achieve long-term growth of capital with an em- AllianceBernstein L.P.
phasis on risk-adjusted returns and managing volatility in AXA Equitable Funds Management
the portfolio. Group, LLC
BlackRock Investment Management, LLC
-------------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 500 Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
BlackRock Investment Management, LLC
-------------------------------------------------------------------------------------------------------------------------------
18 CONTRACT FEATURES AND BENEFITS
------------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS TRUST
- CLASS IB INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER 2000 Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
BlackRock Investment Management, LLC
------------------------------------------------------------------------------------------------------------------------------
AXA TACTICAL MANAGER Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
INTERNATIONAL emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
BlackRock Investment Management, LLC
------------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN Seeks to achieve total return from long-term growth of AllianceBernstein L.P.
DYNAMIC WEALTH capital and income.
STRATEGIES
------------------------------------------------------------------------------------------------------------------------------
EQ/ALLIANCEBERNSTEIN Seeks to achieve long-term growth of capital. AllianceBernstein L.P.
SMALL CAP GROWTH
------------------------------------------------------------------------------------------------------------------------------
EQ/AXA FRANKLIN SMALL Seeks to achieve long-term total return with an emphasis AXA Equitable Funds Management
CAP VALUE CORE on risk-adjusted returns and managing volatility in the Group, LLC
portfolio. BlackRock Investment Management, LLC
Franklin Advisory Services, LLC
------------------------------------------------------------------------------------------------------------------------------
EQ/BLACKROCK BASIC VALUE Seeks to achieve capital appreciation and secondarily, BlackRock Investment Management, LLC
EQUITY income.
------------------------------------------------------------------------------------------------------------------------------
EQ/BOSTON ADVISORS Seeks a combination of growth and income to achieve an Boston Advisors, LLC
EQUITY INCOME above-average and consistent total return.
------------------------------------------------------------------------------------------------------------------------------
EQ/CALVERT SOCIALLY Seeks to achieve long-term capital appreciation. Bridgeway Capital Management, Inc.
RESPONSIBLE Calvert Investment Management, Inc.
------------------------------------------------------------------------------------------------------------------------------
EQ/CAPITAL GUARDIAN Seeks to achieve long-term growth of capital. Capital Guardian Trust Company
RESEARCH
------------------------------------------------------------------------------------------------------------------------------
EQ/COMMON STOCK INDEX Seeks to achieve a total return before expenses that ap- AllianceBernstein L.P.
proximates the total return performance of the Russell
3000 Index, including reinvestment of dividends, at a risk
level consistent with that of the Russell 3000 Index.
------------------------------------------------------------------------------------------------------------------------------
EQ/CORE BOND INDEX Seeks to achieve a total return before expenses that ap- AXA Equitable Funds Management
proximates the total return performance of the Barclays Group, LLC
Intermediate U.S. Government/Credit Index, including re- SSgA Funds Management, Inc.
investment of dividends, at a risk level consistent with
that of the Barclays Intermediate U.S. Government/Credit
Index.
------------------------------------------------------------------------------------------------------------------------------
EQ/DAVIS NEW YORK VENTURE Seeks to achieve long-term growth of capital. Davis Selected Advisers, L.P.
------------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY 500 INDEX Seeks to achieve a total return before expenses that ap- AllianceBernstein L.P.
proximates the total return performance of the S&P 500
Index, including reinvestment of dividends, at a risk level
consistent with that of the S&P 500 Index.
------------------------------------------------------------------------------------------------------------------------------
EQ/EQUITY GROWTH PLUS Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Capital Management, Inc.
BlackRock Investment Management, LLC
------------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND
BENEFITS 19
-----------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS TRUST
- CLASS IB INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
-----------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN CORE BALANCED Seeks to maximize income while maintaining prospects AXA Equitable Funds Management
for capital appreciation with an emphasis on risk-adjusted Group, LLC
returns and managing volatility in the portfolio. BlackRock Investment Management, LLC
Franklin Advisers, Inc.
-----------------------------------------------------------------------------------------------------------------------------
EQ/FRANKLIN TEMPLETON Primarily seeks capital appreciation and secondarily seeks AXA Equitable Funds Management
ALLOCATION income. Group, LLC
-----------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO MERGERS AND Seeks to achieve capital appreciation. GAMCO Asset Management, Inc.
ACQUISITIONS
-----------------------------------------------------------------------------------------------------------------------------
EQ/GAMCO SMALL COMPANY Seeks to maximize capital appreciation. GAMCO Asset Management, Inc.
VALUE
-----------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL BOND PLUS Seeks to achieve capital growth and current income. AXA Equitable Funds Management
Group, LLC
BlackRock Investment Management, LLC
First International Advisors, LLC
Wells Capital Management, Inc.
-----------------------------------------------------------------------------------------------------------------------------
EQ/GLOBAL MULTI-SECTOR Seeks to achieve long-term capital appreciation with an AXA Equitable Funds Management
EQUITY emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Morgan Stanley Investment
Management Inc.
-----------------------------------------------------------------------------------------------------------------------------
EQ/INTERMEDIATE Seeks to achieve a total return before expenses that ap- AXA Equitable Funds Management
GOVERNMENT BOND/(2)/ proximates the total return performance of the Barclays Group, LLC
Intermediate U.S. Government Bond Index, including re- SSgA Funds Management, Inc.
investment of dividends, at a risk level consistent with
that of the Barclays Intermediate U.S. Government Bond
Index.
-----------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL CORE Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
PLUS emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Hirayama Investments, LLC
WHV Investment Management
-----------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL EQUITY Seeks to achieve a total return (before expenses) that AllianceBernstein L.P.
INDEX approximates the total return performance of a composite
index comprised of 40% Dow Jones EURO STOXX 50
Index, 25% FTSE 100 Index, including reinvestment of
dividends, at a risk level consistent with that of the com-
posite index.
-----------------------------------------------------------------------------------------------------------------------------
EQ/INTERNATIONAL VALUE Seeks to provide current income and long-term growth of AXA Equitable Funds Management
PLUS income, accompanied by growth of capital with an em- Group, LLC
phasis on risk-adjusted returns and managing volatility in BlackRock Investment Management, LLC
the portfolio. Northern Cross, LLC
-----------------------------------------------------------------------------------------------------------------------------
EQ/JPMORGAN VALUE Seeks to achieve long-term capital appreciation. J.P. Morgan Investment Management
OPPORTUNITIES Inc.
-----------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP CORE PLUS Seeks to achieve long-term growth of capital with an AXA Equitable Funds Management
emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Institutional Capital LLC
-----------------------------------------------------------------------------------------------------------------------------
20 CONTRACT FEATURES AND BENEFITS
------------------------------------------------------------------------------------------------------------------------------
EQ ADVISORS TRUST
- CLASS IB INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH INDEX Seeks to achieve a total return before expenses that ap- AllianceBernstein L.P.
proximates the total return performance of the Russell
1000 Growth Index, including reinvestment of dividends
at a risk level consistent with that of the Russell 1000
Growth Index.
------------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP GROWTH PLUS Seeks to provide long-term capital growth with an em- AXA Equitable Funds Management
phasis on risk-adjusted returns and managing volatility in Group, LLC
the portfolio. BlackRock Investment Management, LLC
Marsico Capital Management, LLC
------------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE INDEX Seeks to achieve a total return before expenses that ap- SSgA Funds Management, Inc.
proximates the total return performance of the Russell
1000 Value Index, including reinvestment of dividends, at
a risk level consistent with that of the Russell 1000 Value
Index.
------------------------------------------------------------------------------------------------------------------------------
EQ/LARGE CAP VALUE PLUS Seeks to achieve long-term growth of capital with an AllianceBernstein L.P.
emphasis on risk-adjusted returns and managing volatility AXA Equitable Funds Management
in the portfolio. Group, LLC
------------------------------------------------------------------------------------------------------------------------------
EQ/LORD ABBETT LARGE CAP Seeks to achieve capital appreciation and growth of in- Lord, Abbett & Co. LLC
CORE come with reasonable risk.
------------------------------------------------------------------------------------------------------------------------------
EQ/MFS INTERNATIONAL Seeks to achieve capital appreciation. Massachusetts Financial Services Com-
GROWTH pany d/b/a MFS Investment Manage-
ment
------------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP INDEX Seeks to achieve a total return before expenses that ap- SSgA Funds Management, Inc.
proximates the total return performance of the S&P Mid
Cap 400 Index, including reinvestment of dividends, at a
risk level consistent with that of the S&P Mid Cap 400
Index.
------------------------------------------------------------------------------------------------------------------------------
EQ/MID CAP VALUE PLUS Seeks to achieve long-term capital appreciation with an AXA Equitable Funds Management
emphasis on risk-adjusted returns and managing volatility Group, LLC
in the portfolio. BlackRock Investment Management, LLC
Wellington Management Company, LLP
------------------------------------------------------------------------------------------------------------------------------
EQ/MONEY MARKET Seeks to obtain a high level of current income, preserve The Dreyfus Corporation
its assets and maintain liquidity.
------------------------------------------------------------------------------------------------------------------------------
EQ/MONTAG & CALDWELL Seeks to achieve capital appreciation. Montag & Caldwell, LLC.
GROWTH
------------------------------------------------------------------------------------------------------------------------------
EQ/MORGAN STANLEY MID Seeks to achieve capital growth. Morgan Stanley Investment
CAP GROWTH Management Inc.
------------------------------------------------------------------------------------------------------------------------------
EQ/MUTUAL LARGE CAP Seeks to achieve capital appreciation, which may AXA Equitable Funds Management
EQUITY occasionally be short-term, with an emphasis on risk- Group, LLC
adjusted returns and managing volatility in the portfolio. BlackRock Investment Management, LLC
Franklin Mutual Advisers, LLC
------------------------------------------------------------------------------------------------------------------------------
EQ/OPPENHEIMER GLOBAL Seeks to achieve capital appreciation. OppenheimerFunds, Inc.
------------------------------------------------------------------------------------------------------------------------------
EQ/PIMCO ULTRA SHORT BOND Seeks to generate a return in excess of traditional money Pacific Investment Management
market products while maintaining an emphasis on Company, LLC
preservation of capital and liquidity.
------------------------------------------------------------------------------------------------------------------------------
EQ/QUALITY BOND PLUS Seeks to achieve high current income consistent with AllianceBernstein L.P.
moderate risk to capital. AXA Equitable Funds Management
Group, LLC
------------------------------------------------------------------------------------------------------------------------------
CONTRACT FEATURES AND BENEFITS 21
--------------------------------------------------------------------------------------------------------------------
EQ ADVISORS TRUST -
CLASS IB SHARES INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------
EQ/SMALL COMPANY INDEX Seeks to replicate as closely as AllianceBernstein L.P.
possible (before the deduction of
portfolio expenses) the total return of
the Russell 2000 Index.
--------------------------------------------------------------------------------------------------------------------
EQ/T. ROWE PRICE GROWTH Seeks to achieve long-term capital T. Rowe Price Associates, Inc.
STOCK appreciation and sec-ondarily, income.
--------------------------------------------------------------------------------------------------------------------
EQ/TEMPLETON GLOBAL EQUITY Seeks to achieve long-term capital AXA Equitable Funds Management
growth with an em-phasis on Group, LLC
risk-adjusted returns and managing BlackRock Investment Management, LLC
volatility in the portfolio. Templeton Investment Counsel, LLC
--------------------------------------------------------------------------------------------------------------------
EQ/UBS GROWTH AND INCOME Seeks to achieve total return through UBS Global Asset Management
capital appreciation with income as a (Americas) Inc.
secondary consideration.
--------------------------------------------------------------------------------------------------------------------
EQ/VAN KAMPEN COMSTOCK Seeks to achieve capital growth and Invesco Advisers, Inc.
income.
--------------------------------------------------------------------------------------------------------------------
EQ/WELLS FARGO OMEGA Seeks to achieve long-term capital Wells Capital Management, Inc.
GROWTH growth.
--------------------------------------------------------------------------------------------------------------------
AIM VARIABLE INSURANCE FUNDS
(INVESCO VARIABLE INSURANCE
FUNDS) - SERIES II INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------
INVESCO V.I. GLOBAL REAL The fund's investment objective is Invesco Advisers, Inc.
ESTATE FUND total return through growth of capital Invesco Asset Management Limited
and current income.
--------------------------------------------------------------------------------------------------------------------
INVESCO V.I. HIGH YIELD FUND The fund's investment objective is Invesco Advisers, Inc.
total return comprised of current
income and capital appreciation.
--------------------------------------------------------------------------------------------------------------------
INVESCO V.I. INTERNATIONAL The fund's investment objective is Invesco Advisers, Inc.
GROWTH FUND long-term growth of capital.
--------------------------------------------------------------------------------------------------------------------
INVESCO V.I. MID CAP CORE The fund's investment objective is Invesco Advisers, Inc.
EQUITY FUND long-term growth of capital.
--------------------------------------------------------------------------------------------------------------------
INVESCO V.I. SMALL CAP EQUITY The fund's investment objective is Invesco Advisers, Inc.
FUND long-term growth of capital.
--------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VARIABLE INSURANCE
PRODUCT (VIP) - SERVICE CLASS 2 INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------
FIDELITY(R) VIP CONTRAFUND(R) Seeks long-term capital appreciation. Fidelity Management & Research
PORTFOLIO Company (FMR)
--------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VARIABLE INSURANCE
TRUST - SERVICE SHARES INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------
GOLDMAN SACHS VIT MID CAP Seeks long-term capital appreciation. Goldman Sachs Asset Management, L.P.
VALUE FUND
--------------------------------------------------------------------------------------------------------------------
IVY FUNDS VARIABLE INSURANCE
PORTFOLIOS INVESTMENT MANAGER (OR SUB-ADVISER(S),
PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
--------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP ENERGY To seek to provide capital growth and Waddell & Reed Investment
appreciation. Management Company (WRIMCO)
--------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP HIGH INCOME To seek to provide total return through Waddell & Reed Investment
a combination of high current income Management Company (WRIMCO)
and capital appreciation.
--------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP MID CAP To seek to provide growth of capital. Waddell & Reed Investment
GROWTH Management Company (WRIMCO)
--------------------------------------------------------------------------------------------------------------------
IVY FUNDS VIP SMALL CAP To seek to provide growth of capital. Waddell & Reed Investment
GROWTH Management Company (WRIMCO)
--------------------------------------------------------------------------------------------------------------------
22 CONTRACT FEATURES AND BENEFITS
------------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT
SERIES, INC. - SERVICE INVESTMENT MANAGER (OR SUB-ADVISER(S),
SHARES PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------------
LAZARD RETIREMENT Seeks long-term capital appreciation. Lazard Asset Management LLC
EMERGING MARKETS
EQUITY PORTFOLIO
------------------------------------------------------------------------------------------------------------------------------
MFS(R) VARIABLE
INSURANCE TRUSTS -
SERVICE CLASS PORTFOLIO INVESTMENT MANAGER (OR SUB-ADVISER(S),
NAME OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------------
MFS(R) INTERNATIONAL The fund's investment objective is to seek capital Massachusetts Financial Services
VALUE PORTFOLIO appreciation. Company
------------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS GROWTH The fund's investment objective is to seek capital Massachusetts Financial Services
STOCK SERIES appreciation. Company
------------------------------------------------------------------------------------------------------------------------------
MFS(R) INVESTORS TRUST The fund's investment objective is to seek capital Massachusetts Financial Services
SERIES appreciation. Company
------------------------------------------------------------------------------------------------------------------------------
MFS(R) TECHNOLOGY The fund's investment objective is to seek capital Massachusetts Financial Services
PORTFOLIO appreciation. Company
------------------------------------------------------------------------------------------------------------------------------
MFS(R) UTILITIES SERIES The fund's investment objective is to seek total return. Massachusetts Financial Services
Company
------------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP TRUST - S INVESTMENT MANAGER (OR SUB-ADVISER(S),
CLASS PORTFOLIO NAME OBJECTIVE AS APPLICABLE)
------------------------------------------------------------------------------------------------------------------------------
VAN ECK VIP GLOBAL Seeks long-term capital appreciation by investing Van Eck Associates Corporation
HARD ASSETS FUND primarily in "hard asset" securities. Income is a secondary
consideration.
------------------------------------------------------------------------------------------------------------------------------
(1)This is the portfolio's new name, effective on or about May 21, 2012,
subject to regulatory approval. The portfolio's former name was All Asset
Allocation.
(2)This is the portfolio's new name, effective on or about May 1, 2012. The
portfolio's former name was EQ/Intermediate Government Bond Index.
YOU SHOULD CONSIDER THE INVESTMENT OBJECTIVES, RISKS AND CHARGES AND EXPENSES
OF THE PORTFOLIOS CAREFULLY BEFORE INVESTING. THE PROSPECTUSES FOR THE TRUSTS
CONTAIN THIS AND OTHER IMPORTANT INFORMATION ABOUT THE PORTFOLIOS. THE
PROSPECTUSES SHOULD BE READ CAREFULLY BEFORE INVESTING. IN ORDER TO OBTAIN
COPIES OF THE TRUST PROSPECTUSES THAT DO NOT ACCOMPANY THIS PROSPECTUS, YOU MAY
CALL ONE OF OUR CUSTOMER SERVICE REPRESENTATIVES AT (800) 628-6673.
CONTRACT FEATURES AND BENEFITS 23
FIXED MATURITY OPTIONS
We offer fixed maturity options with maturity dates generally ranging from one
to ten years. We will not accept allocations to a fixed maturity option if on
the date the contribution or transfer is to be applied the rate to maturity is
3%. This means that at points in time there may be no fixed maturity options
available. You can allocate your contributions to one or more of these fixed
maturity options. However, you may not allocate more than one contribution to
any one fixed maturity option. These amounts become part of a non-unitized
separate account. They will accumulate interest at the "rate to maturity" for
each fixed maturity option. The total amount you allocate to and accumulate in
each fixed maturity option is called the "fixed maturity amount."
Please see Appendix IV later in this prospectus for state variations.
--------------------------------------------------------------------------------
Fixed maturity options generally range from one to ten years to maturity.
--------------------------------------------------------------------------------
The rate to maturity you will receive for each fixed maturity option is the
rate to maturity in effect for new contributions allocated to that fixed
maturity option on the date we apply your contribution.
On the maturity date of a fixed maturity option, your fixed maturity amount,
assuming you have not made any withdrawals or transfers, will equal your
contribution to that fixed maturity option plus interest, at the rate to
maturity for that contribution. This is the fixed maturity option's "maturity
value." Before maturity, the current value we will report for your fixed
maturity amount will reflect a market value adjustment. Your current value will
reflect the market value adjustment that we would make if you were to withdraw
all of your fixed maturity amounts on the date of the report. We call this your
"market adjusted amount."
FIXED MATURITY OPTIONS AND MATURITY DATES. As of May 1st, we currently offer
fixed maturity options ending on June 15th for maturity years ranging from one
through ten. Not all of the fixed maturity options will be available for
annuitants ages 76 and above. See "Allocating your contributions" below. As
fixed maturity options expire, we expect to add maturity years so that
generally ten fixed maturity options are available at any time.
We will not accept allocations to a fixed maturity option if on the date the
contribution is to be applied:
.. you previously allocated a contribution or made a transfer to the same
fixed maturity option; or
.. the rate to maturity is 3%; or
.. the fixed maturity option's maturity date is within 45 days; or
.. the fixed maturity option's maturity date is later than the date annuity
payments are to begin.
YOUR CHOICES AT THE MATURITY DATE. We will notify you at least 45 days before
each of your fixed maturity options is scheduled to mature. At that time, you
may choose to have one of the following take place on the maturity date, as
long as none of the conditions listed above or in "Allocating your
contributions" below would apply:
(a)transfer the maturity value into another available fixed maturity option, or
into any of the variable investment options; or
(b)withdraw the maturity value (there may be a withdrawal charge).
If we do not receive your choice on or before the fixed maturity option's
maturity date, we will automatically transfer your maturity value into the next
available fixed maturity option (or another investment option if we are
required to do so by any state regulation). As of February 15, 2012 the next
available maturity date was June 15, 2021 (see "About our fixed maturity
options" in "More information" later in this prospectus). We may change our
procedures in the future.
MARKET VALUE ADJUSTMENT. If you make any withdrawals (including transfers,
surrender or termination of your contract, or when we make deductions for
charges) from a fixed maturity option before it matures, we will make a market
value adjustment, which will increase or decrease any fixed maturity amount you
have in that fixed maturity option. The amount of the adjustment will depend on
two factors:
(a)the difference between the rate to maturity that applies to the amount being
withdrawn and the rate to maturity in effect at that time for new
allocations to that same fixed maturity option, and
(b)the length of time remaining until the maturity date.
In general, if interest rates rise from the time that you originally allocate
an amount to a fixed maturity option to the time that you take a withdrawal,
the market value adjustment will be negative. Likewise, if interest rates drop
at the end of that time, the market value adjustment will be positive. Also,
the amount of the market value adjustment, either up or down, will be greater
the longer the time remaining until the fixed maturity option's maturity date.
Therefore, it is possible that the market value adjustment could greatly reduce
your value in the fixed maturity options, particularly in the fixed maturity
options with later maturity dates.
We provide an illustration of the market adjusted amount of specified maturity
values, an explanation of how we calculate the market value adjustment, and
information concerning our general account and investments purchased with
amounts allocated to the fixed maturity options, in "More information" later in
this prospectus. Appendix III at the end of this prospectus provides an example
of how the market value adjustment is calculated.
ALLOCATING YOUR CONTRIBUTIONS
You may choose from among two ways to allocate your contributions:
self-directed and principal assurance.
SELF-DIRECTED ALLOCATION
You may allocate your contributions to one or more, or all of the investment
options. However, you may not allocate more than one contribution to any one
fixed maturity option. If the annuitant is age 76 or older, you may only
allocate contributions to fixed maturity options with maturities of five years
or less. Allocations must be in whole percentages and you may change your
allocation percentages at any time. However, the total of your allocations must
equal 100%. Once your contributions are allocated to the investment options
they become part of your account value. We discuss account value in
"Determining your contract's value" later in this prospectus.
24 CONTRACT FEATURES AND BENEFITS
PRINCIPAL ASSURANCE ALLOCATION
Under this allocation program, you select a fixed maturity option and we
specify the portion of your initial contribution to be allocated to that fixed
maturity option in an amount that will cause the maturity value to equal the
amount of your entire initial contribution on the fixed maturity option's
maturity date. The maturity date you select generally may not be later than 10
years, or earlier than 7 years from your contract date. You allocate the rest
of your contribution to the variable investment options however you choose.
For example, if your initial contribution is $10,000, and on February 15, 2012
you chose the fixed maturity option with a maturity date of June 15, 2021,
since the rate to maturity was 3.05% on February 15, 2012, we would have
allocated $7,554 to that fixed maturity option and the balance to your choice
of variable investment options. On the maturity date your value in the fixed
maturity option would be $10,000.
The principal assurance allocation is only available for annuitant ages 75 or
younger when the contract is issued. If you are purchasing an EQUI-VEST(R)
Express/SM/ traditional IRA contract, before you select a maturity year that
would extend beyond the year in which you will reach age 70 1/2, you should
consider whether your value in the variable investment options, or your other
traditional IRA funds, are sufficient to meet your required minimum
distributions. See "Tax information" later in this prospectus.
The contract is between you and AXA Equitable. The contract is not an
investment advisory account, and AXA Equitable is not providing any investment
advice or managing the allocations under your contract. In the absence of a
specific written arrangement to the contrary, you, as the owner of the
contract, have the sole authority to make investment allocations and other
decisions under the contract. Your AXA Advisors financial professional is
acting as a broker-dealer registered representative, and is not authorized to
act as an investment advisor or to manage the allocations under your contract.
If your financial professional is a registered representative with a
broker-dealer other than AXA Advisors, you should speak with him/her regarding
any different arrangements that may apply.
YOUR RIGHT TO CANCEL WITHIN A CERTAIN NUMBER OF DAYS
This is provided for informational purposes only. Since the contracts are no
longer available to new purchasers, this cancellation provision is no longer
applicable.
If, for any reason, you are not satisfied with your contract, you may return it
to us for a refund. To exercise this cancellation right, you must mail the
contract directly to our processing office within 10 days after you receive it.
If state law requires, this "free look" period may be longer.
For contributions allocated to the variable investment options, your refund
will equal your contributions, reflecting any investment gain or loss that also
reflects the daily charges we deduct. For contributions allocated to the fixed
maturity options, your refund will equal the amount of the contribution
allocated to the fixed maturity options reflecting any positive or negative
market value adjustments. Some states require that we refund the full amount of
your contribution (not including any investment gain or loss, or market value
adjustment). For an IRA contract returned to us within seven days after you
receive it, we are required to refund the full amount of your contribution.
We may require that you wait six months before you apply for a contract with us
again if:
.. you cancel your contract during the free look period; or
.. you change your mind before you receive your contract whether we have
received your contribution or not.
Also, if you fully or partially convert an existing traditional IRA contract to
a Roth IRA contract, you may cancel your Roth IRA contract and return to a
traditional IRA contract. Our processing office, or your financial
professional, can provide you with the cancellation instructions. Ask for the
form entitled "EQUI-VEST(R) Roth IRA Re-Characterization Form."
In addition to the cancellation right described above, you have the right to
surrender your contract, rather than cancel it. Please see "Surrender of your
contract to receive its cash value" later in this prospectus. Surrendering your
contract may yield results different than canceling your contract, including a
greater potential for taxable income. In some cases, your cash value upon
surrender may be greater than your contributions to the contract. Please see
"Tax information" later in this prospectus for possible consequences of
cancelling your contract.
INHERITED IRA BENEFICIARY CONTINUATION CONTRACT
This contract is available to an individual beneficiary of a traditional IRA or
a Roth IRA where the deceased owner held the individual retirement account or
annuity (or Roth individual retirement account or annuity) with an insurance
company or financial institution other than AXA Equitable. The purpose of the
inherited IRA beneficiary continuation contract is to permit the beneficiary to
change the funding vehicle that the deceased owner selected ("original IRA")
while taking the required minimum distribution payments that must be made to
the beneficiary after the deceased owner's death. See the discussion of
required minimum distributions under "Tax Information." This contract is
intended only for beneficiaries who want to take payments at least annually
over their life expectancy. These payments generally must begin (or must have
begun) no later than December 31st of the calendar year following the year the
deceased owner died. This contract is not suitable for beneficiaries electing
the "5-year rule." See "Beneficiary continuation option for traditional IRA and
Roth IRA contracts" in "Payment of the death benefit" later in this prospectus.
You should discuss with your tax adviser your own personal situation.
The Inherited traditional IRA is also available to non-spousal beneficiaries of
deceased plan participants in qualified plans, 403(b) plans and governmental
employer 457(b) plans ("Applicable Plan(s)"). In this discussion, unless
otherwise indicated, references to "deceased owner" include "deceased plan
participant"; references to "original IRA" include "the deceased plan
participant's interest or benefit under the Applicable Plan", and references to
"individual beneficiary of a traditional IRA" include "individual non-spousal
beneficiary under an Applicable Plan."
The inherited IRA beneficiary continuation contract can only be purchased by a
direct transfer of the beneficiary's interest under the deceased owner's
original IRA. In the case of a non-spousal beneficiary
CONTRACT FEATURES AND BENEFITS 25
under a deceased plan participant's Applicable Plan, the Inherited traditional
IRA can only be purchased by a direct rollover of the death benefit under the
Applicable Plan. The owner of the inherited IRA beneficiary continuation
contract is the individual who is the beneficiary of the original IRA. (Certain
trusts with only individual beneficiaries will be treated as individuals for
this purpose). The contract must also contain the name of the deceased owner.
In this discussion, "you" refers to the owner of the inherited IRA beneficiary
continuation contract.
The inherited IRA beneficiary continuation contract can be purchased whether or
not the deceased owner had begun taking required minimum distribution payments
during his or her life from the original IRA or whether you had already begun
taking required minimum distribution payments of your interest as a beneficiary
from the deceased owner's original IRA. You should discuss with your own tax
adviser when payments must begin or must be made.
Under the inherited IRA beneficiary continuation contract:
.. You must receive payments at least annually (but can elect to receive
payments monthly or quarterly). Payments are generally made over your life
expectancy determined in the calendar year after the deceased owner's death
and determined on a term certain basis.
.. The beneficiary of the original IRA will be the annuitant under the
inherited IRA beneficiary continuation contract. In the case where the
beneficiary is a "see-through trust," the oldest beneficiary of the trust
will be the annuitant.
.. An inherited IRA beneficiary continuation contract is not available for
annuitants over age 70.
.. The initial contribution must be a direct transfer from the deceased
owner's original IRA and must be at least $5,000.
.. Additional contributions of at least $1,000 are permitted, but must be
direct transfers of your interest as a beneficiary from another IRA with a
financial institution other than AXA Equitable, where the deceased owner is
the same as under the original IRA contract.
.. A non-spousal beneficiary under an Applicable Plan cannot make additional
contributions to an Inherited traditional IRA contract.
.. You may make transfers among the investment options.
.. You may choose at any time to withdraw all or a portion of the account
value. Any partial withdrawal must be at least $300. Withdrawal charges
will apply as described under "Withdrawal charge" in "Charges and expenses"
later in this prospectus.
.. The following features mentioned in the prospectus are not available under
the inherited IRA beneficiary continuation contract: successor
owner/annuitant, automatic investment program and systematic withdrawals.
.. If you die, we will pay to a beneficiary that you choose the greater of the
account value or the minimum death benefit.
.. Upon your death, your beneficiary has the option to continue taking
required minimum distributions based on your remaining life expectancy or
to receive any remaining interest in the contract in a lump sum. The option
elected will be processed when we receive satisfactory proof of death, any
required instructions for the method of payment and any required
information and forms necessary to effect payment. If your beneficiary
elects to continue to take distributions, we will increase the account
value to equal the minimum death benefit if such death benefit is greater
than such account value as of the date we receive satisfactory proof of
death and any required instructions, information and forms. The increase in
account value will be allocated to the investment options according to the
allocation percentages we have on file for your contract. Thereafter,
withdrawal charges will no longer apply.
26 CONTRACT FEATURES AND BENEFITS
2. Determining your contract's value
--------------------------------------------------------------------------------
YOUR ACCOUNT VALUE AND CASH VALUE
Your "account value" is the total of the: (i) values you have in the variable
investment options and (ii) market adjusted amounts you have in the fixed
maturity options. These amounts are subject to certain fees and charges
discussed under "Charges and expenses" later in this prospectus.
Your contract also has a "cash value." At any time before annuity payments
begin, your contract's cash value is equal to the account value less: (i) any
applicable withdrawal charges and (ii) the total amount or a pro rata portion
of the annual administrative charge. Please see "Surrender of your contract to
receive its cash value" in "Accessing your money" later in this prospectus.
YOUR CONTRACT'S VALUE IN THE VARIABLE INVESTMENT OPTIONS
Each variable investment option invests in shares of a corresponding portfolio.
Your value in each variable investment option is measured by "units." The value
of your units will increase or decrease as though you had invested it in the
corresponding portfolio's shares directly. Your value, however, will be reduced
by the amount of the fees and charges that we deduct under the contract.
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Units measure your value in each variable investment option.
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The unit value for each variable investment option depends on the investment
performance of that option minus daily charges for mortality and expense risks
and other expenses. On any day, your value in any variable investment option
equals the number of units credited to that option, adjusted for any units
purchased for or deducted from your contract under that option, multiplied by
that day's value for one unit. The number of your contract units in any
variable investment option does not change unless they are:
(i)increased to reflect additional contributions;
(ii)decreased to reflect a withdrawal (plus applicable withdrawal charges); or
(iii)increased to reflect a transfer into, or decreased to reflect a transfer
out of a variable investment option.
In addition, when we deduct the annual administrative charge or third-party
transfer or exchange charge, we will reduce the number of units credited to
your contract. A description of how unit values are calculated is found in the
SAI.
YOUR CONTRACT'S VALUE IN THE FIXED MATURITY OPTIONS
Your value in each fixed maturity option at any time before the maturity date
is the market adjusted amount in each option, which reflects withdrawals out of
the option and charges we deduct. This is equivalent to your fixed maturity
amount increased or decreased by the market value adjustment. Your value,
therefore, may be higher or lower than your contributions (less withdrawals)
accumulated at the rate to maturity. At the maturity date, your value in a
fixed maturity option will equal its maturity value, provided there have been
no withdrawals or transfers.
DETERMINING YOUR
CONTRACT'S VALUE 27
3. Transferring your money among investment options
--------------------------------------------------------------------------------
TRANSFERRING YOUR ACCOUNT VALUE
At any time before the date annuity payments are to begin, you can transfer
some or all of your account value among the investment options, subject to the
following:
.. You must transfer at least $300 of account value or, if less, the entire
amount in the investment option. We may waive the $300 requirement.
.. You may not transfer to a fixed maturity option in which you already have
value.
.. You may not transfer to a fixed maturity option that has a rate to maturity
of 3%.
.. If the annuitant is age 76 or older, you must limit your transfers to fixed
maturity options to those with maturities of five years or less. As of
February 15, 2012, not all maturities were available.
.. You may not transfer to a fixed maturity option if its maturity date is
later than the date annuity payments are to begin.
.. If you make transfers out of a fixed maturity option other than at its
maturity date, the transfer will cause a market value adjustment.
Upon advance notice to you, we may change or establish additional restrictions
on transfers among the investment options, including limitations on the number,
frequency, or dollar amount of transfers. A transfer request does not change
your percentages for allocating current or future contributions among the
investment options. Our current transfer restrictions are set forth in the
"Disruptive transfer activity" section below.
You may request a transfer in writing, or by telephone using TOPS or on line
using Online Account Access. You must send in all signed written requests
directly to our processing office. Transfer requests should specify:
(1)the contract number,
(2)the dollar amounts to be transferred, and
(3)the investment options to and from which you are transferring.
We will confirm all transfers in writing.
Please see "Allocating your contributions" in "Contract features and benefits"
for more information about your role in managing your allocations.
DISRUPTIVE TRANSFER ACTIVITY
You should note that the contract is not designed for professional "market
timing" organizations or other organizations or individuals engaging in a
market timing strategy. The contract is not designed to accommodate programmed
transfers, frequent transfers or transfers that are large in relation to the
total assets of the underlying portfolio.
Frequent transfers, including market timing and other program trading or
short-term trading strategies, may be disruptive to the underlying portfolios
in which the variable investment options invest. Disruptive transfer activity
may adversely affect performance and the interests of long-term investors by
requiring a portfolio to maintain larger amounts of cash or to liquidate
portfolio holdings at a disadvantageous time or price. For example, when market
timing occurs, a portfolio may have to sell its holdings to have the cash
necessary to redeem the market timer's investment. This can happen when it is
not advantageous to sell any securities, so the portfolio's performance may be
hurt. When large dollar amounts are involved, market timing can also make it
difficult to use long-term investment strategies because a portfolio cannot
predict how much cash it will have to invest. In addition, disruptive transfers
or purchases and redemptions of portfolio investments may impede efficient
portfolio management and impose increased transaction costs, such as brokerage
costs, by requiring the portfolio manager to effect more frequent purchases and
sales of portfolio securities. Similarly, a portfolio may bear increased
administrative costs as a result of the asset level and investment volatility
that accompanies patterns of excessive or short-term trading. Portfolios that
invest a significant portion of their assets in foreign securities or the
securities of small- and mid-capitalization companies tend to be subject to the
risks associated with market timing and short-term trading strategies to a
greater extent than portfolios that do not. Securities trading in overseas
markets present time zone arbitrage opportunities when events affecting
portfolio securities values occur after the close of the overseas market but
prior to the close of the U.S. markets. Securities of small- and
mid-capitalization companies present arbitrage opportunities because the market
for such securities may be less liquid than the market for securities of larger
companies, which could result in pricing inefficiencies. Please see the
prospectuses for the underlying portfolios for more information on how
portfolio shares are priced.
We currently use the procedures described below to discourage disruptive
transfer activity. You should understand, however, that these procedures are
subject to the following limitations: (1) they primarily rely on the policies
and procedures implemented by the underlying portfolios; (2) they do not
eliminate the possibility that disruptive transfer activity, including market
timing, will occur or that portfolio performance will be affected by such
activity; and (3) the design of market timing procedures involves inherently
subjective judgments, which we seek to make in a fair and reasonable manner
consistent with the interests of all contract owners.
We offer investment options with underlying portfolios that are part of AXA
Premier VIP Trust and EQ Advisors Trust (together, the "affiliated trusts"), as
well as investment options with underlying portfolios of outside trusts with
which AXA Equitable has entered participation agreements (the "unaffiliated
trusts" and, collectively with the affiliated trusts, the "trusts"). The
affiliated trusts have adopted policies and procedures regarding disruptive
transfer activity. They discourage frequent purchases and redemptions of
portfolio
28 TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS
shares and will not make special arrangements to accommodate such transactions.
They aggregate inflows and outflows for each portfolio on a daily basis. On any
day when a portfolio's net inflows or outflows exceed an established monitoring
threshold, the affiliated trust obtains from us contract owner trading
activity. The affiliated trusts currently consider transfers into and out of
(or vice versa) the same variable investment option within a five business day
period as potentially disruptive transfer activity.
When a contract owner is identified in connection with potentially disruptive
transfer activity for the first time, a letter is sent to the contract owner
explaining that there is a policy against disruptive transfer activity and that
if such activity continues certain transfer privileges may be eliminated. If
and when the contract owner is identified a second time as engaged in
potentially disruptive transfer activity under the contract, we currently
prohibit the use of voice, fax and automated transaction services. We currently
apply such action for the remaining life of each affected contract. We or a
trust may change the definition of potentially disruptive transfer activity,
the monitoring procedures and thresholds, any notification procedures, and the
procedures to restrict this activity. Any new or revised policies and
procedures will apply to all contract owners uniformly. We do not permit
exceptions to our policies restricting disruptive transfer activity.
Each unaffiliated trust may have its own policies and procedures regarding
disruptive transfer activity. If an unaffiliated trust advises us that there
may be disruptive activity from one of our contract owners, we will work with
the unaffiliated trust to review contract owner trading activity. Each trust
reserves the right to reject a transfer that it believes, in its sole
discretion, is disruptive (or potentially disruptive) to the management of one
of its portfolios. Please see the prospectuses for the trusts for more
information.
It is possible that a trust may impose a redemption fee designed to discourage
frequent or disruptive trading by contract owners. As of the date of this
prospectus, the trusts had not implemented such a fee. If a redemption fee is
implemented by a trust, that fee, like any other trust fee, will be borne by
the contract owner.
Contract owners should note that it is not always possible for us and the
underlying trusts to identify and prevent disruptive transfer activity. In
addition, because we do not monitor for all frequent trading at the separate
account level, contract owners may engage in frequent trading which may not be
detected, for example, due to low net inflows or outflows on the particular
day(s). Therefore, no assurance can be given that we or the trusts will
successfully impose restrictions on all potentially disruptive transfers.
Because there is no guarantee that disruptive trading will be stopped, some
contract owners may be treated differently than others, resulting in the risk
that some contract owners may be able to engage in frequent transfer activity
while others will bear the effect of that frequent transfer activity. The
potential effects of frequent transfer activity are discussed above.
AUTOMATIC TRANSFER OPTIONS
GENERAL DOLLAR-COST AVERAGING
Dollar-cost averaging allows you to gradually allocate amounts to the variable
investment options by periodically transferring approximately the same dollar
amount to the variable investment options you select. This will cause you to
purchase more units if the unit's value is low and fewer units if the unit's
value is high. Therefore, you may get a lower average cost per unit over the
long term. This plan of investing, however, does not guarantee that you will
earn a profit or be protected against losses.
The general dollar-cost averaging feature allows you to have amounts
automatically transferred from the EQ/Money Market option to the other variable
investment options on a monthly basis. In order to elect the general
dollar-cost averaging option you must have a minimum of $2,000 in the EQ/Money
Market option on the date we receive your election form at our processing
office. You can specify the number of monthly transfers or instruct us to
continue to make monthly transfers until all available amounts in the EQ/Money
Market option have been transferred out.
The minimum amount that we will transfer each month is $50. The maximum amount
we will transfer is equal to your value in the EQ/Money Market option at the
time the program is elected, divided by the number of transfers scheduled to be
made.
If, on any transfer date, your value in the EQ/Money Market option is equal to
or less than the amount you have elected to have transferred, the entire amount
will be transferred. General dollar-cost averaging will then end. You may
change the transfer amount once each contract year, or cancel this program at
any time.
You may not elect dollar-cost averaging if you are participating in the
rebalancing program.
REBALANCING YOUR ACCOUNT VALUE
We currently offer a rebalancing program that you can use to automatically
reallocate your account value among the variable investment options. To enroll
in the asset rebalancing program, you must notify us in writing by completing
our asset rebalancing form, instructing us:
(a)the percentage you want invested in each variable investment option (whole
percentages only), and
(b)how often you want the rebalancing to occur (quarterly, semiannually, or
annually).
While your rebalancing program is in effect, we will transfer amounts among
each variable investment option so that the percentage of your account value
that you specify is invested in each option at the end of each rebalancing
date. Your entire account value in the variable investment options must be
included in the rebalancing program. Currently, we permit rebalancing of up to
20 variable investment options.
--------------------------------------------------------------------------------
Rebalancing does not assure a profit or protect against loss. You should
periodically review your allocation percentages as your needs change. You may
want to discuss the rebalancing program with your financial professional and/or
financial adviser before electing the program.
--------------------------------------------------------------------------------
To be eligible, you must have at least $5,000 of account value in the variable
investment options. We may waive this $5,000 requirement. You may also change
your allocation instructions or cancel the program at any time. If you request
a transfer while the rebalancing program is in effect, we will process the
transfer as requested; the rebalancing program will remain in effect unless you
request that it be cancelled in writing.
TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS 29
You may elect or terminate the rebalancing program at any time. You may also
change your allocations under the program at any time. Once enrolled in the
rebalancing program, it will remain in effect until you instruct us in writing
to terminate the program. Requesting an investment option transfer while
enrolled in our rebalancing program will not automatically change your
allocation instructions for rebalancing your account value. This means that
upon the next scheduled rebalancing, we will transfer amounts among your
variable investment options pursuant to the allocation instructions previously
on file for your program. Changes to your allocation instructions for the
rebalancing program (or termination of your enrollment in the program) must be
in writing and sent to our processing office.
You may not elect the rebalancing program if you are participating in the
dollar-cost averaging program. Rebalancing is not available for amounts you
have allocated in the fixed maturity options.
30 TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS
4. Accessing your money
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WITHDRAWING YOUR ACCOUNT VALUE
You have several ways to withdraw your account value before annuity payments
begin. The table below shows the methods available under each type of contract.
More information follows the table. For the tax consequences of taking
withdrawals, see "Tax information" later in this prospectus.
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METHOD OF WITHDRAWAL
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MINIMUM
CONTRACT PARTIAL SYSTEMATIC DISTRIBUTION
--------------------------------------------------------------------------------------------
NQ Yes Yes No
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Traditional IRA Yes Yes Yes
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Roth IRA Yes Yes No
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PARTIAL WITHDRAWALS
(All contracts)
You may take partial withdrawals from your account value at any time while the
annuitant is living and before annuity payments begin. The minimum amount you
may withdraw at any time is $300. If you request a withdrawal that leaves you
with an account value of less than $500, we may treat it as a request to
surrender the contract for its cash value. See "Surrender of your contract to
receive its cash value" below.
Partial withdrawals in excess of the 10% free withdrawal amount may be subject
to a withdrawal charge. See "10% free withdrawal amount" in "Charges and
expenses" later in this prospectus.
SYSTEMATIC WITHDRAWALS
(All contracts except inherited IRA)
You may take systematic withdrawals on a monthly or quarterly basis. The
minimum amount you may take for each withdrawal is $250. We will make the
withdrawals on any day of the month that you select as long as it is not later
than the 28th day of the month. If you do not select a date, your withdrawals
will be made on the first business day of the month. A check for the amount of
the withdrawal will be mailed to you or, if you prefer, we will electronically
transfer the money to your checking or savings account.
You may elect to have the amount of the withdrawal subtracted from your account
value in one of three ways:
(1)Pro rata from all of your variable investment options in which you have
value (without exhausting your values in those options). Once the requested
amount is greater than your account value, the systematic withdrawal program
will terminate.
(2)Pro rata from all of your variable investment options in which you have
value (until your account value is exhausted). Once the requested amount
leaves you with an account value of less than $500, we will treat it as a
request to surrender your contract.
(3)You may specify a dollar amount from one variable investment option. If you
choose this option and the value in the investment option drops below the
requested withdrawal amount, the requested withdrawal amount will be taken
on a pro rata basis from all remaining investment options in which you have
value. Once the requested amount leaves you with an account value of less
than $500, we will treat it as a request to surrender your contract.
If you are invested in fixed maturity options, you may not elect option (1) or
(2).
You can cancel the systematic withdrawal option at any time.
Amounts withdrawn in excess of the 10% free withdrawal amount may be subject to
a withdrawal charge.
LIFETIME MINIMUM DISTRIBUTION WITHDRAWALS
(Traditional IRA contracts -- See "Tax information" later in this prospectus.)
We offer our "required minimum distribution (RMD) automatic withdrawal option"
to help you meet lifetime required minimum distributions under federal income
tax rules. This is not the exclusive way for you to meet these rules. After
consultation with your tax adviser, you may decide to compute required minimum
distributions yourself and request partial withdrawals. In such a case, a
withdrawal charge may apply if your withdrawal exceeds the free withdrawal
amount. You may choose instead an annuity payout option. Before electing an
account-based withdrawal option, please refer to "Required minimum
distributions" under "Individual Retirement Arrangements ("IRAs")" in "Tax
information" later in this prospectus. Also, the actuarial present value of
additional contract benefits must be added to the account value in calculating
required minimum distribution withdrawals, which could increase the amount
required to be withdrawn. For this purpose additional annuity contract benefits
may include enhanced death benefits.
You may elect our RMD automatic withdrawal option in the year in which you
reach age 70 1/2 or in any later year. To elect this option, you must have
account value in the variable investment options of at least $2,000. The
minimum amount we will pay out is $300, or if less, your account value. If your
account value is less than $500 after the withdrawal, we may terminate your
contract and pay you its cash value. Currently, minimum distribution withdrawal
payments will be made annually.
Currently, we do not impose a withdrawal charge on minimum distribution
withdrawals if you are enrolled in our RMD automatic withdrawal option. The
minimum distribution withdrawal will be taken into account in determining if
any subsequent withdrawal taken in the same contract year exceeds the 10% free
withdrawal amount.
--------------------------------------------------------------------------------
We will send to traditional IRA owners a form outlining the minimum
distribution -- options available in the year you reach age 70 1/2 (if you have
not begun your annuity payments before that time).
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ACCESSING YOUR MONEY 31
HOW WITHDRAWALS ARE TAKEN FROM YOUR ACCOUNT VALUE
Unless you specify otherwise, we will subtract your withdrawals on a pro rata
basis from your value in the investment options. A market value adjustment will
apply if withdrawals are taken from the fixed maturity options.
AUTOMATIC DEPOSIT SERVICE
If you are receiving Required Minimum Distribution payments from a traditional
IRA contract, you may use our automatic deposit service.
Under this service we will automatically deposit the Required Minimum
Distribution payment from your traditional IRA contract directly into an
existing EQUI-VEST(R) NQ or Roth IRA or an existing EQUI-VEST(R) Express/SM/ NQ
or Roth IRA contract according to your allocation instructions. Please note
that you must have compensation or earned income for the year of the
contribution to make regular contributions to Roth IRAs. See "Tax information"
later in this prospectus.
DEPOSIT OPTION FOR NQ CONTRACTS ONLY
You can elect the deposit option for your benefit while you are alive, or for
the benefit of your beneficiary.
Proceeds from your NQ contract can be deposited with us for a period you select
(including one for as long as the annuitant lives). We will hold the amounts in
our general account. We will credit interest on the amounts at a guaranteed
rate for the specified period. We will pay out the interest on the amount
deposited at least once each year.
If you elect this option for your benefit, you deposit the amount with us that
you would otherwise apply to an annuity payout option. If you elect this option
for your beneficiary before the annuitant's death, death benefit proceeds can
be left on deposit with us subject to certain restrictions, instead of being
paid out to the beneficiary.
Other restrictions apply to the deposit option. Your financial professional can
provide more information about this option, or you may call our processing
office.
SURRENDER OF YOUR CONTRACT TO RECEIVE ITS CASH VALUE
You may surrender your contract to receive its cash value at any time while the
annuitant is living and before you begin to receive annuity payments. For a
surrender to be effective, we must receive your written request and your
contract at our processing office. We will determine your cash value on the
date we receive the required information. All benefits under the contract will
terminate as of that date.
You may receive your cash value in a single sum payment or apply it to one or
more of the annuity payout options. See "Your annuity payout options" below. We
will usually pay the cash value within seven calendar days, but we may delay
payment as described in "When to expect payments" below. For the tax
consequences of surrenders, see "Tax information" later in this prospectus.
TERMINATION
We may terminate your contract and pay you the cash value if:
(1)your account value is less than $500 and you have not made contributions to
your contract for a period of three years; or
(2)you request a partial withdrawal that reduces your account value to an
amount less than $500; or
(3)you have not made any contributions within 120 days from your contract date.
WHEN TO EXPECT PAYMENTS
Generally, we will fulfill requests for payments out of the variable investment
options within seven calendar days after the date of the transaction to which
the request relates. These transactions may include applying proceeds to a
variable annuity payout option, payment of a death benefit, payment of any
amount you withdraw (less any withdrawal charge) and, upon surrender or
termination, payment of the cash value. We may postpone such payments or
applying proceeds for any period during which:
(1)the New York Stock Exchange is closed or restricts trading,
(2)the SEC determines that an emergency exists as a result of which sales of
securities or determination of fair value of a variable investment option's
assets is not reasonably practicable, or
(3)the SEC, by order, permits us to defer payment to protect people remaining
in the variable investment options.
We can defer payment of any portion of your values in the fixed maturity
options (other than for death benefits) for up to six months while you are
living.
All payments are made by check and are mailed to you (or the payee named in a
tax-free exchange) by U.S. mail, unless you request that we use an express
delivery or wire transfer service at your expense.
YOUR ANNUITY PAYOUT OPTIONS
The following description assumes annuitization of your entire contract. For
partial annuitization, see "Partial annuitization" below.
Deferred annuity contracts such as EQUI-VEST(R) Express/SM/ provide for
conversion to payout status at or before the contract's "maturity date." This
is called annuitization. When your contract is annuitized, your EQUI-VEST(R)
Express/SM/ contract and all its benefits will terminate and you will receive a
supplemental payout annuity contract ("payout option") that provides for
periodic payments for life or for a specified period of time. In general, the
periodic payment amount is determined by the account value or cash value of
your EQUI-VEST(R) Express/SM/ contract at the time of annuitization and the
annuity purchase factor to which that value is applied, as described below. We
have the right to require you to provide any information we deem necessary to
provide an annuity payout option. If an annuity payout is later found to be
based on incorrect information, it will be adjusted on the basis of the correct
information.
Your EQUI-VEST(R) Express/SM/ contract guarantees that upon annuitization, your
annuity account value will be applied to a guaranteed annuity purchase factor
for a life annuity payout option. We reserve the right, with advance notice to
you, to change your annuity purchase factor any time after your fifth contract
date anniversary and at not less than five year intervals after the first
change. (Please see your contract and SAI for more information). In addition,
you may apply your account value or cash value, whichever is applicable, to any
other annuity payout option that we may offer at the time of
32 ACCESSING YOUR MONEY
annuitization. We may offer other payout options not outlined here. Your
financial professional can provide details.
EQUI-VEST(R) Express/SM/ offers you several choices of annuity payout options.
Some enable you to receive fixed annuity payments and others enable you to
receive variable annuity payments.
You can choose from among the annuity payout options listed below. Restrictions
may apply, depending on the type of contract you own and the annuitant's age at
contract issue. Other than life annuity with period certain, we reserve the
right to add, remove or change any of these annuity payout options at any time.
ANNUITY PAYOUT OPTIONS
--------------------------------------------------------------------
Fixed annuity payout options . Life annuity
. Life annuity with period
certain
. Life annuity with refund
certain
. Period certain annuity
--------------------------------------------------------------------
Variable Immediate Annuity pay- . Life annuity (not available in
out options (as described in a New York)
separate prospectus for this . Life annuity with period
option) certain
--------------------------------------------------------------------
.. Life annuity: An annuity that guarantees payments for the rest of the
annuitant's life. Payments end with the last monthly payment before the
annuitant's death. Because there is no continuation of benefits following
the annuitant's death with this payout option, it provides the highest
monthly payment of any of the life annuity options, so long as the
annuitant is living.
.. Life annuity with period certain: An annuity that guarantees payments for
the rest of the annuitant's life. If the annuitant dies before the end of a
selected period of time ("period certain"), payments continue to the
beneficiary for the balance of the period certain. The period certain
cannot extend beyond the annuitant's life expectancy or the joint life
expectancy of the annuitant and the joint annuitant. A life annuity with
period certain is the form of annuity under the contracts that you will
receive if you do not elect a different payout option. In this case the
period certain will be based on the annuitant's age and will not exceed 10
years or the annuitant's life expectancy.
.. Life annuity with refund certain: An annuity that guarantees payments for
the rest of the annuitant's life. If the annuitant dies before the amount
applied to purchase the annuity option has been recovered, payments to the
beneficiary will continue until that amount has been recovered. This payout
option is available only as a fixed annuity.
.. Period certain annuity: An annuity that guarantees payments for a specific
period of time, usually 5, 10, 15, or 20 years. This guarantee period may
not exceed the annuitant's life expectancy. This option does not guarantee
payments for the rest of the annuitant's life. It does not permit any
repayment of the unpaid principal, so you cannot elect to receive part of
the payments as a single sum payment with the rest paid in monthly annuity
pay- ments. This payout option is available only as a fixed annuity.
The life annuity, life annuity with period certain, and life annuity with
refund certain payout options are available on a single life or joint and
survivor life basis. The joint and survivor life annuity guarantees payments
for the rest of the annuitant's life and, after the annuitant's death, payments
continue to the survivor.
FIXED ANNUITY PAYOUT OPTIONS
With fixed annuities, we guarantee fixed annuity payments that will be based
either on the tables of guaranteed annuity purchase factors in your contract or
on our then current annuity purchase factors, whichever is more favorable for
you.
VARIABLE IMMEDIATE ANNUITY PAYOUT OPTIONS
Variable Immediate Annuities are described in a separate prospectus that is
available from your financial professional. Before you select a Variable
Immediate Annuity payout option, you should read the prospectus which contains
important information that you should know.
Variable Immediate Annuities may be funded through your choice of available
variable investment options investing in portfolios of AXA Premier VIP Trust
and EQ Advisors Trust. The contract also offers a fixed income annuity payout
option that can be elected in combination with the variable income annuity
payout option. The amount of each variable income annuity payment will
fluctuate, depending upon the performance of the variable investment options,
and whether the actual rate of investment return is higher or lower than an
assumed base rate.
PARTIAL ANNUITIZATION
Partial annuitization of nonqualified deferred annuity contracts is permited
under certain circumstances. You may choose from the annuity payout options
described here, but if you choose a period certain annuity payout, the certain
period must be for 10 years or more. We require you to elect partial
annuitization on the form we specify. For purposes of this contract we will
effect any partial annuitization as a withdrawal applied to a payout annuity.
See "Withdrawing your account value" above. See also the discussion of "Partial
annuitization" in "Tax information-Taxation of nonqualified annuities."
SELECTING AN ANNUITY PAYOUT OPTION
When you select a payout option, we will issue you a separate written agreement
confirming your right to receive annuity payments. We require you to return
your contract before annuity payments begin. Unless you choose a different
payout option, we will pay annuity payments under a life annuity with a period
certain of 10 years. You choose whether these payments will be fixed or
variable. The contract owner and annuitant must meet the issue age and payment
requirements.
You can choose the date annuity payments are to begin, but generally it may not
be earlier than thirteen months from the EQUI-VEST(R) Express/SM/ contract
date. You can change the date your annuity payments are to begin anytime before
that date as long as you do not choose a date later than the 28th day of any
month or later than your contract's maturity date. Your contract's maturity
date is the date by which you must either take a lump sum withdrawal or select
an annuity payout option. The maturity date is generally the contract date
anniversary that follows the annuitant's 90th birthday.
ACCESSING YOUR MONEY 33
We will send you a notice with your contract statement one year prior to your
maturity date. Once you have selected an annuity payout option and payments
have begun, no change can be made other than transfers among the variable
investment options if a variable immediate annuity is selected. If you do not
respond to the notice within 30 days following your maturity date, your
contract will be annuitized automatically.
We currently offer different payment frequencies on certain annuity payout
options. In general, the total annual payout will be lower for more frequent
payouts (such as monthly) because of the increased administrative expenses
associated with more frequent payouts. Also, in general, the longer the period
over which we expect to make payments, the lower will be your payment each year.
The amount of the annuity payments will depend on:
(1)the amount applied to purchase the annuity;
(2)the type of annuity chosen, and whether it is fixed or variable;
(3)in the case of a life annuity, the annuitant's age (or the annuitant's and
joint annuitant's ages); and
(4)in certain instances, the sex of the annuitant(s).
The amount applied to provide the annuity payments will be (1) the account
value for any life annuity form, or (2) the cash value for any annuity certain
(an annuity form that does not guarantee payments for a person's lifetime)
except that if the period certain is more than five years, the amount applied
will be no less than 95% of the account value.
If, at the time you elect a payout option, the amount to be applied is less
than $2,000 or the initial payment under the form elected is less than $20
monthly, we reserve the right to pay the account value in a single sum rather
than as payments under the payout option chosen.
Please see Appendix IV later in this prospectus for state variations.
EQUI-VEST(R) AT RETIREMENT/SM/ AND AT RETIREMENT/SM/
If you have a traditional IRA, Roth IRA, QP IRA or NQ contract, you may be
eligible to convert your EQUI-VEST(R) Express/SM/ contract to a new
EQUI-VEST(R) At Retirement/SM/ contract (or a new At Retirement/SM/ contract in
New York). EQUI-VEST(R) At Retirement/SM/ is a deferred variable annuity
contract that offers living benefits (Guaranteed withdrawal benefit for life or
Guaranteed minimum income benefit) and enhanced death benefits. At
Retirement/SM/ is a deferred variable annuity contract that offers a Guaranteed
withdrawal benefit for life. Neither the EQUI-VEST(R) At Retirement/SM/
contract nor the At Retirement/SM/ contract has any withdrawal charges.
At the time of conversion, you must meet the following conditions in order to
qualify for this conversion offer. You must be between the ages of 55 and 85,
your contract must have an account value of at least $50,000, you must purchase
at least one of the living or enhanced death benefits, there can be no
withdrawal charges applicable under your existing EQUI-VEST(R) Express/SM/
contract, and no rollover/direct transfer contributions can have been made to
the existing contract in the two contract years prior to the date you apply for
the new contract. The written application for the new EQUI-VEST(R) At
Retirement/SM/ or At Retirement/SM/ contract must be received by our processing
office no later than the close of business on December 31, 2016 or such later
date as we state in writing to you. The EQUI-VEST(R) At Retirement/SM/ or At
Retirement/SM/ contract and its benefits, including the charges for such
benefits are described in a separate prospectus.
34 ACCESSING YOUR MONEY
5. Charges and expenses
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CHARGES THAT AXA EQUITABLE DEDUCTS
We deduct the following charges each day from the net assets of each variable
investment option. These charges are reflected in the unit values of each
variable investment option:
.. A mortality and expense risks charge
.. A charge for other expenses
We deduct the following charges from your account value. When we deduct these
charges from your variable investment options, we reduce the number of units
credited to your contract:
.. on the last day of the contract year -- an annual administrative charge, if
applicable
.. charge for third-party transfer or exchange
.. charges for certain optional special services
.. at the time you make certain withdrawals or surrender your contract, or
your contract is terminated -- a withdrawal charge
.. at the time annuity payments are to begin -- charges designed to
approximate certain taxes that may be imposed on us, such as premium taxes
in your state. An annuity administrative fee may also apply
More information about these charges appears below. We will not increase these
charges for the life of your contract, except as noted. We may reduce certain
charges under group or sponsored arrangements. See "Group or sponsored
arrangements" below.
To help with your retirement planning, we may offer other annuities with
different charges, benefits and features. Please contact your financial
professional for more information.
CHARGES UNDER THE CONTRACTS
MORTALITY AND EXPENSE RISKS CHARGE
We deduct a daily charge from the net assets in each variable investment option
to compensate us for mortality and expense risks, including the death benefit.
The daily charge is currently equivalent to an annual rate of 0.70% (1.65%
maximum) of the net assets in each variable investment option.
The mortality risk we assume is the risk that annuitants as a group will live
for a longer time than our actuarial tables predict. If that happens, we would
be paying more in annuity benefits than we planned. We also assume a risk that
the mortality assumptions reflected in our guaranteed annuity payment tables,
shown in each contract, will differ from actual mortality experience. We may
change the actuarial basis for our guaranteed annuity payment tables, but only
for new contributions and only at five year intervals from the contract date.
Lastly, we assume a mortality risk to the extent that at the time of death, the
death benefit exceeds the cash value of the contract. The expense risk we
assume is the risk that our expenses in providing the benefits and
administering the contracts will be greater than we expect.
To the extent that the mortality and expense risk charges are not needed to
cover the actual expenses incurred, they may be considered an indirect
reimbursement for certain sales and promotional expenses relating to the
contracts.
CHARGE FOR OTHER EXPENSES
We deduct this daily charge from the net assets in each variable investment
option. This charge, together with the annual administrative charge described
below, is for providing administrative and financial accounting services under
the contracts. The daily charge is currently equivalent to an annual rate of
0.25% (0.35% maximum) of net assets in each variable investment option.
The combined charge for mortality and expense risks and for other expenses is
guaranteed not to exceed a total annual rate of 2.00%.
ANNUAL ADMINISTRATIVE CHARGE
We deduct an administrative charge from your account value on the last business
day of each contract year. We will deduct a pro rata portion of the charge if
you surrender your contract, elect an annuity payout option, or the annuitant
dies during the contract year. We deduct the charge if your account value on
the last business day of the contract year is less than $25,000 under NQ
contracts and $20,000 under IRA contracts. If your account value on such date
is $25,000 or more for NQ ($20,000 or more for IRA) contracts, we do not deduct
the charge. During the first two contract years, the charge is equal to $30 or,
if less, 2% of your current account value plus any amount previously withdrawn
during the contract year. The charge is currently $30 for contract years three
and later. We may increase this charge if our administrative costs rise, but
the charge will never exceed $65 annually.
The charge is deducted pro rata from the variable investment options. If those
amounts are insufficient, we will make up the required amounts from the fixed
maturity options to the extent you have value in those options. Charges
deducted from the fixed maturity options are considered withdrawals, and as
such, will result in a market value adjustment.
We currently waive the annual administrative charge that would otherwise be
deducted in the next contract year under any individually owned EQUI-VEST(R)
contract/certificate having an account value that, when combined with the
account value of other EQUI-VEST(R) contracts/certificates owned by the same
person, exceeds $100,000 in the aggregate (as determined in January of each
year). This does not apply to EQUI-VEST(R) contracts/certificates owned by
different members of the same household. We may change or discontinue this
practice at any time without prior notice.
CHARGE FOR THIRD-PARTY TRANSFER OR EXCHANGE
We impose a charge for making a direct transfer of amounts from your contract
to a third party, such as in the case of a trustee-to-trustee transfer for an
IRA contract, or if you request that your contract be exchanged for a contract
issued by another
CHARGES AND EXPENSES 35
insurance company. In either case, we will deduct from your account value any
withdrawal charge that applies and a charge of $25 ($65 maximum) for each
direct transfer or exchange. Effective June 1, 2012, this charge will increase
to $65. We will deduct this charge and any withdrawal charge that applies from
your account value.
WITHDRAWAL CHARGE
A withdrawal charge may apply in three circumstances: (1) you make one or more
withdrawals during a contract year; (2) you surrender your contract to receive
its cash value; or (3) we terminate your contract. The amount of the charge
will depend on whether the free withdrawal amount applies, and the availability
of one or more exceptions.
The withdrawal charge equals a percentage of the contributions withdrawn. The
percentage that applies depends on how long each contribution has been invested
in the contract. We determine the withdrawal charge separately for each
contribution according to the following table:
--------------------------------------------------------------------------------------------
CONTRACT YEAR
--------------------------------------------------------------------------------------------
1 2 3 4 5 6 7 8+
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Percentage of contribution 7% 6% 5% 4% 3% 2% 1% 0%
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For purposes of calculating the withdrawal charge, we treat the contract year
in which we receive a contribution as "contract year 1." Amounts withdrawn up
to the free withdrawal amount are not considered withdrawal of any
contribution. We also treat contributions that have been invested the longest
as being withdrawn first. We treat contributions as withdrawn before earnings
for purposes of calculating the withdrawal charge. However, federal income tax
rules treat earnings under most NQ contracts as withdrawn first. See "Tax
information" later in this prospectus. In the case of contract surrender, the
free withdrawal amount is taken into account when calculating the amount of the
withdrawal.
In order to give you the exact dollar amount of the withdrawal you request, we
deduct the amount of the withdrawal and the amount of the withdrawal charge
from your account value. Any amount deducted to pay withdrawal charges is also
subject to that same withdrawal charge percentage. We deduct the withdrawal
amount and the withdrawal charge pro rata from the variable investment options.
If those amounts are insufficient, we will make up the required amounts from
the fixed maturity options. If we deduct all or a portion of the withdrawal
charge from the fixed maturity options, a market value adjustment will apply.
See "About our fixed maturity options" in "More information" later in this
prospectus.
The withdrawal charge does not apply in the circumstances described below.
10% FREE WITHDRAWAL AMOUNT. Each contract year you can withdraw up to 10% of
your account value without paying a withdrawal charge. The 10% free withdrawal
amount is determined using your account value at the time you request a
withdrawal, minus any other withdrawals made during the contract year.
DEATH AND PURCHASE OF ANNUITY. The withdrawal charge does not apply if:
.. the annuitant dies and a death benefit is payable to the beneficiary.
.. we receive a properly completed election form providing for the entire
account value to be used to buy a life contingent annuity or a non-life
annuity with a period certain for a term of at least ten years.
APPLICABLE ONLY TO CONTRACTS SOLD TO EMPLOYEES OF OCE BUSINESS SERVICES, INC.
WHO QUALIFY FOR OCE BUSINESS SERVICES, INC. -- SUPPLEMENTAL INCENTIVE PLAN
("SIP")
No withdrawal charges will apply if the Annuitant has completed at least 6
contract years and has attained age 59/1//\\2\\.
CHARGES FOR STATE PREMIUM AND OTHER APPLICABLE TAXES
We deduct a charge designed to approximate certain taxes that may be imposed on
us, such as premium taxes in your state. Generally, we deduct the charge from
the amount applied to provide an annuity payout option. The current tax charge
that might be imposed varies by jurisdiction and ranges from 0% to 3.5%.
VARIABLE IMMEDIATE ANNUITY PAYOUT OPTION ADMINISTRATIVE FEE
We deduct a fee of $350 from the amount to be applied to the Variable Immediate
Annuity payout option. This option may not be available at the time you elect
to begin receiving annuity payouts or it may have a different charge.
SPECIAL SERVICES CHARGES
We deduct a charge for providing the special services described below. These
charges compensate us for the expense of processing each special service. For
certain services, we will deduct from your account value any withdrawal charge
that applies and the charge for the special service. Please note that we may
discontinue some or all of these services without notice.
WIRE TRANSFER CHARGE. We charge $90 for outgoing wire transfers. Unless you
specify otherwise, this charge will be deducted from the amount you request.
EXPRESS MAIL CHARGE. We charge $35 for sending you a check by express mail
delivery. This charge will be deducted from the amount you request.
CHARGES THAT THE TRUSTS DEDUCT
The Trusts deduct charges for the following types of fees and expenses:
.. Management fees.
.. 12b-1 fees.
.. Operating expenses, such as trustees' fees, independent auditors' fees,
legal counsel fees, administrative service fees, custodian fees, and
liability insurance.
.. Investment-related expenses, such as brokerage commissions.
These charges are reflected in the daily share price of each portfolio. Since
shares of each Trust are purchased at their net asset value, these fees and
expenses are, in effect, passed on to the variable investment options and are
reflected in their unit values. Certain portfolios available under the contract
in turn invest in shares of other portfolios of AXA Premier VIP Trust and EQ
Advisors Trust and/or shares of unaffiliated portfolios (collectively, the
"underlying portfolios"). The underlying portfolios each have their own fees
and expenses, including management fees, operating expenses, and in-
36 CHARGES AND EXPENSES
vestment related expenses such as brokerage commissions. For more information
about these charges, please refer to the prospectuses for the Trusts.
GROUP OR SPONSORED ARRANGEMENTS
For certain group or sponsored arrangements, we may reduce the withdrawal
charge or the mortality and expense risks charge, or change the minimum
contribution requirements. We also may change the minimum death benefit or
offer variable investment options that invest in shares of a Trust that are not
subject to the 12b-1 fee. Group arrangements include those in which a trustee
or an employer, for example, purchases contracts covering a group of
individuals on a group basis. Group arrangements are not available for
traditional IRA and Roth IRA contracts. Sponsored arrangements include those in
which an employer allows us to sell contracts to its employees or retirees on
an individual basis.
Our costs for sales, administration, and mortality generally vary with the size
and stability of the group or sponsoring organization, among other factors. We
take all these factors into account when reducing charges. To qualify for
reduced charges, a group or sponsored arrangement must meet certain
requirements, such as requirements for size and number of years in existence.
Group or sponsored arrangements that have been set up solely to buy contracts
or that have been in existence less than six months will not qualify for
reduced charges.
We also may establish different rates to maturity for the fixed maturity
options under different classes of contracts for group or sponsored
arrangements.
We will make these and any similar reductions according to our rules in effect
when we approve a contract for issue. We may change these rules from time to
time. Any variation will reflect differences in costs or services and will not
be unfairly discriminatory.
Group or sponsored arrangements may be governed by federal income tax rules,
the Employee Retirement Income Security Act of 1974, or both. We make no
representations with regard to the impact of these and other applicable laws on
such programs. We recommend that employers, trustees, and others purchasing or
making contracts available for purchase under such programs seek the advice of
their own legal and benefits advisers.
OTHER DISTRIBUTION ARRANGEMENTS
We may reduce or eliminate charges when sales are made in a manner that results
in savings of sales and administrative expenses, such as sales through persons
who are compensated by clients for recommending investments and who receive no
commission or reduced commissions in connection with the sale of the contracts.
We will not permit a reduction or elimination of charges where it will be
unfairly discriminatory.
CHARGES AND EXPENSES 37
6. Payment of death benefit
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YOUR BENEFICIARY AND PAYMENT OF BENEFIT
You designate your beneficiary when you apply for your contract. You may change
your beneficiary at any time while the contract is in force and the owner and
annuitant are alive. The change will be effective as of the date the written
request is executed, whether or not you are living on the date the change is
received at our processing office. We are not responsible for any beneficiary
change request that we do not receive. We will send you a written confirmation
when we receive your request. Under jointly owned contracts, the surviving
owner is considered the beneficiary, and will take the place of any other
beneficiary.
DEATH BENEFIT
The death benefit is equal to the greater of (i) the account value (without
adjustment for any otherwise applicable negative market value adjustment) as of
the date we receive satisfactory proof of the annuitant's death, any required
instructions for the method of payment, information and forms necessary to
effect payment and (ii) the "minimum death benefit." The minimum death benefit
is equal to your total contributions, adjusted for withdrawals and any
withdrawal charges, and any taxes that apply.
HOW WITHDRAWALS AFFECT THE MINIMUM DEATH BENEFIT
Depending upon when and the state where your contract is issued, each
withdrawal you make will reduce the amount of your current minimum death
benefit on a pro rata basis. Reduction on a pro rata basis means that we
calculate the percentage of your current account value that is being withdrawn
and we reduce your current minimum death benefit by that same percentage. For
example, if your account value is $30,000, and you withdraw $12,000 you have
withdrawn 40% of your account value. If your minimum death benefit was $40,000
before the withdrawal, it would be reduced by $16,000 ($40,000 x .40) and your
new minimum death benefit after the with- drawal would be $24,000
($40,000-$16,000). Check with your financial professional.
EFFECT OF THE ANNUITANT'S DEATH
If the annuitant dies before the annuity payments begin, we will pay the death
benefit to your beneficiary.
Generally, the death of the annuitant terminates the contract. However, if you
are both the owner and the annuitant and your spouse is the sole primary
beneficiary or the joint owner, the contract can be continued as discussed
below under "Successor owner and annuitant." Only a spouse who is the sole
primary beneficiary can be successor owner/annuitant. The determination of
spousal status is made under applicable state law; however, in the event of a
conflict between federal and state law, we follow federal rules. A beneficiary
may be able to have limited ownership as discussed under "Beneficiary
continuation option" below.
SUCCESSOR OWNER AND ANNUITANT. For all contracts, your spouse can elect upon
your death to continue the contract as the owner/annuitant and no death benefit
is payable until the surviving spouse's death.
If your surviving spouse decides to continue the contract, then as of the date
we receive satisfactory proof of death, any required instructions, information
and forms necessary to effect the successor owner and annuitant feature, we
will increase the account value to equal your minimum death benefit if such
death benefit is greater than such account value. The increase in the account
value will be allocated to the investment options according to the allocation
percentages we have on file for your contract. Thereafter, withdrawal charges
will no longer apply to contributions made before your death. Withdrawal
charges will apply if additional contributions are made. These additional
contributions will be withdrawn only after all other amounts have been
withdrawn. The minimum death benefit will continue to apply.
WHEN AN NQ CONTRACT OWNER DIES BEFORE THE ANNUITANT
Under certain conditions, the owner changes after the original owner's death
for purposes of receiving federal tax law required distributions from the
contract. When you are not the annuitant under an NQ contract and you die
before annuity payments begin, unless you specify otherwise, we will
automatically make the beneficiary you name to receive the death benefit upon
the annuitant's death your successor owner. If you do not want this beneficiary
also to be the successor owner, you should name a specific successor owner. You
may name a successor owner at any time while the contract is in force and the
owner and annuitant are alive by sending satisfactory notice to our processing
office. If the contract is jointly owned and the first owner to die is not the
annuitant, the surviving owner becomes the sole contract owner. This person
will be considered the successor owner for purposes of the distribution rules
described in this section.
Unless the surviving spouse of the owner who has died (or in the case of a
joint ownership situation, the surviving spouse of the first owner to die) is
the successor owner for this purpose, the entire interest in the contract must
be distributed under the following rules:
.. the cash value of the contract must be fully paid to the successor owner
(new owner) within five years after your death (or in a joint ownership
situation, the death of the first owner to die).
.. the successor owner may instead elect to receive the cash value as a life
annuity (or payments for a period certain of not longer than the new
owner's life expectancy). Payments must begin within one year after the
non-annuitant owner's death. Unless this alternative is elected, we will
pay any cash value five years after your death (or the death of the first
owner to die).
If the surviving spouse is the successor owner or joint owner, the spouse may
elect to continue the contract. No distributions are required as long as the
surviving spouse and annuitant are living. An eligible successor owner,
including a surviving joint owner after the first owner dies, may elect the
beneficiary continuation option for NQ contracts discussed under "Beneficiary
continuation option" below. The account value must be distributed no later than
5 years after the spouse's death.
38 PAYMENT OF DEATH BENEFIT
HOW DEATH BENEFIT PAYMENT IS MADE
We will pay the death benefit to the beneficiary in the form of the annuity
payout option you have chosen. If you have not chosen an annuity payout option
as of the time of the annuitant's death, the beneficiary will receive the death
benefit in a single sum. However, subject to any exceptions in the contract,
our rules and any applicable requirements under federal income tax rules, the
beneficiary may elect to apply the death benefit to one or more annuity payout
options we offer at the time. See "Your annuity payout options" in "Accessing
your money" earlier in this prospectus. Please note that any annuity payout
option chosen may not extend beyond the life expectancy of the beneficiary.
If the beneficiary is a natural person (i.e., not an entity such as a
corporation or a trust) and so elects, death benefit proceeds can be paid
through the "AXA Equitable Access Account," which is a draft account that works
in certain respects like an interest-bearing checking account. In that case, we
will send the beneficiary a draftbook, and the beneficiary will have immediate
access to the proceeds by writing a draft for all or part of the amount of the
death benefit proceeds. AXA Equitable will retain the funds until a draft is
presented for payment. Interest on the AXA Equitable Access Account is earned
from the date we establish the account until the account is closed by your
beneficiary or by us if the account balance falls below the minimum balance
requirement, which is currently $1,000. The AXA Equitable Access Account is
part of AXA Equitable's general account and is subject to the claims of our
creditors. We will receive any investment earnings during the period such
amounts remain in the general account. The AXA Equitable Access Account is not
a bank account or a checking account and it is not insured by the FDIC. Funds
held by insurance companies in the general account are guaranteed by the
respective state guaranty association.
BENEFICIARY CONTINUATION OPTION
This feature permits a designated individual, on the contract owner's death, to
maintain a contract with the deceased contract owner's name on it and receive
distributions under the contract, instead of receiving the death benefit in a
single sum. We make this option available to beneficiaries under traditional
IRA, Roth IRA and NQ contracts.
BENEFICIARY CONTINUATION OPTION FOR TRADITIONAL IRA AND ROTH IRA CONTRACTS ONLY.
The beneficiary must elect this feature by September 30th of the year following
the calendar year of your death and before any other inconsistent election is
made. Beneficiaries who do not make a timely election will not be eligible for
this option. If the election is made, then, as of the date we receive
satisfactory proof of death, any required instructions, information and forms
necessary to effect the beneficiary continuation option feature, we will
increase the account value to equal the applicable death benefit if such death
benefit is greater than such account value. The increase in account value will
be allocated to the investment options according to the allocation percentages
we have on file for your contract.
Generally, payments will be made once a year to the beneficiary over the
beneficiary's life expectancy (determined in the calendar year after your death
and determined on a term certain basis). These payments must begin no later
than December 31st of the calendar year after the year of your death. For sole
spousal beneficiaries, payments may begin by December 31st of the calendar year
in which you would have reached age 70 1/2 , if such time is later. For
traditional IRA contracts only, if you die before your Required Beginning Date
for required minimum distributions as discussed in "Tax information" later in
this prospectus, the beneficiary may choose the "5-year rule" instead of annual
payments over life expectancy. The 5-year rule is always available to
beneficiaries under Roth IRA contracts. If the beneficiary chooses this option,
the beneficiary may take withdrawals as desired, but the entire account value
must be fully withdrawn by December 31st of the calendar year which contains
the fifth anniversary of your death.
Under the beneficiary continuation option for traditional IRA and Roth IRA
contracts:
.. The contract continues with your name on it for the benefit of your
beneficiary.
.. This feature is only available if the beneficiary is an individual. Certain
trusts with only individual beneficiaries will be treated as individuals
for this purpose.
.. If there is more than one beneficiary, each beneficiary's share will be
separately accounted for. It will be distributed over the beneficiary's own
life expectancy, if payments over life expectancy are chosen.
.. The minimum amount that is required in order to elect the beneficiary
continuation option is $5,000 for each beneficiary.
.. The beneficiary may make transfers among the investment options but no
additional contributions will be permitted.
.. The minimum death benefit will no longer be in effect.
.. The beneficiary may choose at any time to withdraw all or a portion of the
account value and no withdrawal charges will apply.
.. Any partial withdrawal must be at least $300.
.. Your beneficiary will have the right to name a beneficiary to receive any
remaining interest in the contract.
.. Upon the death of your beneficiary, the beneficiary he or she has named has
the option to either continue taking required minimum distributions based
on the remaining life expectancy of the deceased beneficiary or to receive
any remaining interest in the contract in a lump sum. The option elected
will be processed when we receive satisfactory proof of death, any required
instructions for the method of payment and any required information and
forms necessary to effect payment.
BENEFICIARY CONTINUATION OPTION FOR NQ CONTRACTS ONLY. This feature, also known
as the "inherited annuity," may only be elected when the NQ contract owner dies
before the date annuity payments are to begin, whether or not the owner and the
annuitant are the same person. If the owner and annuitant are different and the
owner dies before the annuitant, for purposes of this discussion, "beneficiary"
refers to the successor owner. For a discussion of successor owner, see "When
an NQ contract owner dies before the annuitant" earlier in this section.
This feature must be elected within 9 months following the date of your death
and before any other inconsistent election is made. Beneficiaries who do not
make a timely election will not be eligible for this option.
PAYMENT OF DEATH BENEFIT 39
Generally, payments will be made once a year to the beneficiary over the
beneficiary's life expectancy, determined on a term certain basis and in the
year payments start. These payments must begin no later than one year after the
date of your death and are referred to as "scheduled payments." The beneficiary
may choose the "5-year rule" instead of scheduled payments over life
expectancy. If the beneficiary chooses the 5-year rule, there will be no
scheduled payments. Under the 5-year rule, the beneficiary may take withdrawals
as desired, but the entire account value must be fully withdrawn by the fifth
anniversary of your death.
Under the beneficiary continuation option for NQ contracts (regardless of
whether the owner and annuitant are the same person):
.. This feature is only available if the beneficiary is an individual. It is
not available for any entity such as a trust, even if all of the
beneficiaries of the trust are individuals.
.. The contract continues with your name on it for the benefit of your
beneficiary.
.. If there is more than one beneficiary, each beneficiary's share will be
separately accounted for. It will be distributed over the respective
beneficiary's own life expectancy, if scheduled payments are chosen.
.. The minimum amount that is required in order to elect the beneficiary
continuation option is $5,000 for each beneficiary.
.. The beneficiary may make transfers among the investment options but no
additional contributions will be permitted.
.. The minimum death benefit will no longer be in effect.
.. If the beneficiary chooses the "5-year rule," withdrawals may be made at
any time. If the beneficiary instead chooses scheduled payments, the
beneficiary may also take withdrawals, in addition to scheduled payments,
at any time.
.. Any partial withdrawal must be at least $300.
.. Your beneficiary will have the right to name a beneficiary to receive any
remaining interest in the contract on the beneficiary's death.
.. Upon the death of your beneficiary, the beneficiary that he or she has
named has the option to either continue taking scheduled payments based on
the remaining life expectancy of the deceased beneficiary (if scheduled
payments were chosen) or to receive any remaining interest in the contract
in a lump sum. We will pay any remaining interest in the contract in a lump
sum if your beneficiary elects the 5-year rule. The option elected will be
processed when we receive satisfactory proof of death, any required
instructions for the method of payment and any required information and
forms necessary to effect payment.
If you are both the owner and annuitant:
.. As of the date we receive satisfactory proof of death, any required
instructions, information and forms necessary to effect the beneficiary
continuation option feature, we will increase the account value to equal
the minimum death benefit if such death benefit is greater than such
account value. The increase in account value will be allocated to the
investment options according to the allocation percentages we have on file
for your contract.
.. No withdrawal charges will apply to any withdrawals by the beneficiary.
If the owner and annuitant are not the same person:
.. If the beneficiary continuation option is elected, the beneficiary
automatically becomes the new annuitant of the contract, replacing the
existing annuitant.
.. The account value will not be reset to the death benefit amount.
.. The withdrawal charge schedule and free withdrawal amount on the contract
will continue to be applied to any withdrawal or surrender other than
scheduled payments.
.. We do not impose a withdrawal charge on scheduled payments except if, when
added to any withdrawals previously taken in the same contract year,
including for this purpose a contract surrender, the total amount of
withdrawals and scheduled payments exceeds the free withdrawal amount. See
"Withdrawal charge" in "Charges and expenses" earlier in this prospectus.
If a contract is jointly owned:
.. The surviving owner supersedes any other named beneficiary and may elect
the beneficiary continuation option.
.. If the deceased joint owner was also the annuitant, see "If you are both
the owner and annuitant" above.
.. If the deceased joint owner was not the annuitant, see "If the owner and
annuitant are not the same person" above.
40 PAYMENT OF DEATH BENEFIT
7. Tax information
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OVERVIEW
In this part of the prospectus, we discuss the current federal income tax rules
that generally apply to EQUI-VEST(R) Express/SM/ contracts owned by United
States individual taxpayers. The tax rules can differ, depending on the type of
contract, whether NQ, traditional IRA or Roth IRA. Therefore, we discuss the
tax aspects of each type of contract separately.
Federal income tax rules include the United States laws in the Internal Revenue
Code, and Treasury Department Regulations and Internal Revenue Service ("IRS")
interpretations of the Internal Revenue Code. These tax rules may change
without notice. We cannot predict whether, when, or how these rules could
change. Any change could affect contracts purchased before the change. Congress
may also consider proposals in the future to comprehensively reform or overhaul
the United States tax and retirement systems, which if enacted, could affect
the tax benefits of a contract. We cannot predict what, if any, legislation
will actually be proposed or enacted.
We cannot provide detailed information on all tax aspects of the contracts.
Moreover, the tax aspects that apply to a particular person's contract may vary
depending on the facts applicable to that person. We do not discuss state
income and other state taxes, federal income tax and withholding rules for
non-U.S. taxpayers, or federal gift and estate taxes. Transfers of the
contract, rights or values under the contract, or payments under the contract,
for example, amounts due to beneficiaries, may be subject to federal or state
gift, estate or inheritance taxes. You should not rely only on this document,
but should consult your tax adviser before your purchase.
BUYING A CONTRACT TO FUND A RETIREMENT ARRANGEMENT
Generally, there are two types of funding vehicles that are available for
Individual Retirement Arrangements ("IRAs"): an individual retirement annuity
contract such as the ones offered in this prospectus, or an individual
retirement custodial or trusteed account. How these arrangements work,
including special rules applicable to each, are described in the specific
sections for each type of arrangement, below. You should be aware that the
funding vehicle for a tax-qualified arrangement does not provide any tax
deferral benefit beyond that already provided by the Code for all permissible
funding vehicles. Before choosing an annuity contract, therefore, you should
consider the annuity's features and benefits, such as the guaranteed minimum
death benefit, selection of variable investment options and fixed maturity
options and choices of payout options of EQUI-VEST(R) Express/SM/, as well as
the features and benefits of other permissible funding vehicles and the
relative costs of annuities and other such arrangements. You should be aware
that cost may vary depending on the features and benefits made available and
the charges and expenses of the portfolios you elect.
Certain provisions of the Treasury Regulations on required minimum
distributions concerning the actuarial present value of additional contract
benefits could increase the amount required to be distributed from individual
retirement annuity contracts. For this purpose additional annuity contract
benefits may include enhanced death benefits. You should consider the potential
implication of these Regulations before you make additional contributions to
this annuity contract.
TRANSFERS AMONG INVESTMENT OPTIONS
You can make transfers among investment options inside the contract without
triggering taxable income.
TAXATION OF NONQUALIFIED ANNUITIES
Before making any subsequent contributions to an NQ contract, taxpayers with
incomes over $250,000 should consider the 3.8% Medicare tax on investment
income (including, for this purpose, income from NQ contracts) which will be
effective after December 31, 2012.
CONTRIBUTIONS
You may not deduct the amount of your contributions to a nonqualified annuity
contract.
CONTRACT EARNINGS
Generally, you are not taxed on contract earnings until you receive a
distribution from your contract, whether as a withdrawal or as an annuity
payment. However, earnings are taxable, even without a distribution:
.. if a contract fails investment diversification requirements as specified in
federal income tax rules (these rules are based on or are similar to those
specified for mutual funds under securities laws);
.. if you transfer a contract, for example, as a gift to someone other than
your spouse (or former spouse);
.. if you use a contract as security for a loan (in this case, the amount
pledged will be treated as a distribution); and
.. if the owner is other than an individual (such as a corporation,
partnership, trust, or other non-natural person). This provision does not
apply to a trust which is a mere agent or nominee for an individual, such
as a grantor trust.
All nonqualified deferred annuity contracts that AXA Equitable and its
affiliates issue to you during the same calendar year are linked together and
treated as one contract for calculating the taxable amount of any distribution
from any of those contracts.
ANNUITY PAYMENTS
Once annuity payments begin, a portion of each payment is taxable as ordinary
income. You get back the remaining portion without paying taxes on it. This is
your "investment in the contract." Generally, your investment in the contract
equals the contributions you made, less any amounts you previously withdrew
that were not taxable.
TAX INFORMATION 41
For fixed annuity payments, the tax-free portion of each payment is determined
by (1) dividing your investment in the contract by the total amount you are
expected to receive out of the contract, and (2) multiplying the result by the
amount of the payment. For variable annuity payments, your tax-free portion of
each payment is your investment in the contract divided by the number of
expected payments.
Once you have received the amount of your investment in the contract, all
payments after that are fully taxable. If payments under a life annuity stop
because the annuitant dies, there is an income tax deduction for any
unrecovered investment in the contract.
PARTIAL ANNUITIZATION
The consequences described above for annuitization of the entire contract apply
to the portion of the contract which is partially annuitized. A nonqualified
deferred annuity contract is treated as being partially annuitized if a portion
of the contract is applied to an annuity payout option on a life-contingent
basis or for a period certain of at least 10 years. In order to get annuity
payment tax treatment for the portion of the contract applied to the annuity
payout, payments must be made at least annually in substantially equal amounts,
the payments must be designed to amortize the amount applied over life or the
period certain, and the payments cannot be stopped, except by death or
surrender (if permitted under the terms of the contract). The investment in the
contract is split between the partially annuitized portion and the deferred
amount remaining based on the relative values of the amount applied to the
annuity payout and the deferred amount remaining at the time of the partial
annuitization. Also, the partial annuitization has its own annuity starting
date.
WITHDRAWALS MADE BEFORE ANNUITY PAYMENTS BEGIN
If you make withdrawals before annuity payments begin under your contract, they
are taxable to you as ordinary income if there are earnings in the contract.
Generally, earnings are your account value less your investment in the
contract. If you withdraw an amount which is more than the earnings in the
contract as of the date of the withdrawal, the balance of the distribution is
treated as a reduction of your investment in the contract and is not taxable.
1035 EXCHANGES
You may purchase a nonqualified deferred annuity contract through an exchange
of another contract. Normally, exchanges of contracts are taxable events. The
exchange will not be taxable under Section 1035 of the Internal Revenue Code if:
.. the contract that is the source of the funds you are using to purchase the
nonqualified deferred annuity contract is another nonqualified deferred
annuity contract or life insurance or endowment contract.
.. the owner and the annuitant are the same under the source contract and the
contract issued in exchange. If you are using a life insurance or endowment
contract the owner and the insured must be the same on both sides of the
exchange transaction.
In some cases you may make a tax-deferred 1035 exchange from a nonqualified
deferred annuity contract to a "qualified long-term care contract" meeting all
specified requirements under the Code or an annuity contract with a "qualified
long-term care contract" feature (sometimes referred to as a "combination
annuity" contract).
The tax basis, also referred to as your investment in the contract, of the
source contract carries over to the contract issued in exchange.
An owner may direct the proceeds of a partial withdrawal from one nonqualified
deferred annuity contract to purchase or contribute to another nonqualified
deferred annuity contract on a tax-deferred basis. If requirements are met, the
owner may also directly transfer amounts from a nonqualified deferred annuity
contract to a "qualified long-term care contract" or "combination annuity" in
such a partial 1035 exchange transaction. Special forms, agreement between the
carriers, and provision of cost basis information may be required to process
this type of an exchange.
Even if the contract owner and the insurance companies agree that a full or
partial 1035 exchange is intended, the IRS has the ultimate authority to review
the facts and determine that the transaction should be recharacterized as
taxable in whole or in part.
Section 1035 exchanges are generally not available after the death of the owner.
SURRENDERS
If you surrender or cancel the contract, the distribution is taxable as
ordinary income (not capital gain) to the extent it exceeds your investment in
the contract.
DEATH BENEFIT PAYMENTS MADE TO A BENEFICIARY AFTER YOUR DEATH
For the rules applicable to death benefits, see "Payment of death benefit"
earlier in this prospectus. The tax treatment of a death benefit taken as a
single sum is generally the same as the tax treatment of a withdrawal from or
surrender of your contract. The tax treatment of a death benefit taken as
annuity payments is generally the same as the tax treatment of annuity payments
under your contract.
Under the beneficiary continuation option the tax treatment of a withdrawal
after the death of the owner taken as a single sum or taken as withdrawals
under the 5-year rule is generally the same as the tax treatment of a
withdrawal from or surrender of your contract.
EARLY DISTRIBUTION PENALTY TAX
If you take distributions before you are age 59 1/2 a penalty tax of 10% of the
taxable portion of your distribution applies in addition to the income tax.
Some of the available exceptions to the pre-age 59 1/2 penalty tax include
distributions made:
.. on or after your death; or
.. because you are disabled (special federal income tax definition); or
.. in the form of substantially equal periodic annuity payments at least
annually over your life (or life expectancy), or the joint lives of you and
your beneficiary, (or joint life expectancies) using an IRS-approved
distribution method.
We will report a life-contingent partial annuitization made to an owner under
age 59 1/2 as eligible for an exception to the early distribution penalty tax.
We may be required to treat a partial annuitization for a period certain of at
least 10 years as being subject to the penalty for an owner under age 59 1/2.
42 TAX INFORMATION
INVESTOR CONTROL ISSUES
Under certain circumstances, the IRS has stated that you could be treated as
the owner (for tax purposes) of the assets of Separate Account A. If you were
treated as the owner, you would be taxed on income and gains attributable to
the shares of the underlying portfolios.
The circumstances that would lead to this tax treatment would be that, in the
opinion of the IRS, you could control the underlying investment of Separate
Account A. Recently, the IRS has said that the owners of variable annuities
will not be treated as owning the separate account assets provided the
underlying portfolios are restricted to variable life and annuity assets. The
variable annuity owners must have the right only to choose among the
portfolios, and must have no right to direct the particular investment
decisions within the portfolios.
Although we believe that, under current IRS guidance, you would not be treated
as the owner of the assets of Separate Account A, there are some issues that
remain unclear. For example, the IRS has not issued any guidance as to whether
having a larger number of portfolios available, or an unlimited right to
transfer among them, could cause you to be treated as the owner. We do not know
whether the IRS will ever provide such guidance or whether such guidance, if
unfavorable, would apply retroactively to your contract. Furthermore, the IRS
could reverse its current guidance at any time. We reserve the right to modify
your contract as necessary to prevent you from being treated as the owner of
the assets of Separate Account A.
INDIVIDUAL RETIREMENT ARRANGEMENTS ("IRAS")
GENERAL
"IRA" stands for individual retirement arrangement. There are two basic types
of such arrangements, individual retirement accounts and individual retirement
annuities. In an individual retirement account, a trustee or custodian holds
the assets funding the account for the benefit of the IRA owner. The assets
typically include mutual funds and/or individual stocks and securities in a
custodial account, and bank certificates of deposit in a trusteed account. In
an individual retirement annuity, an insurance company issues an annuity
contract that serves as the IRA.
There are two basic types of IRAs, as follows:
.. traditional IRAs, typically funded on a pre-tax basis, including SEP IRAs
and SIMPLE IRAs issued and funded in connection with employer-sponsored
retirement plans.
.. Roth IRAs, funded on an after-tax basis.
Regardless of the type of IRA, your ownership interest in the IRA cannot be
forfeited. You or your beneficiaries who survive you are the only ones who can
receive the IRA's benefits or payments. All types of IRAs qualify for tax
deferral, regardless of the funding vehicle selected.
You can hold your IRA assets in as many different accounts and annuities as you
would like, as long as you meet the rules for setting up and making
contributions to IRAs. However, if you own multiple IRAs, you may be required
to combine IRA values or contributions for tax purposes. For further
information about individual retirement arrangements, you can read Internal
Revenue Service Publication 590 ("Individual Retirement Arrangements (IRAs)").
This publication is usually updated annually, and can be obtained by contacting
the IRS or from the IRS website (www.irs.gov).
AXA Equitable designs its IRA contracts to qualify as "individual retirement
annuities" under Section 408(b) of the Internal Revenue Code. We offer the
EQUI-VEST(R) Express/SM/ contract in both traditional IRA and Roth IRA versions.
This prospectus contains the information that the IRS requires you to have
before you purchase an IRA. The first section covers some of the special tax
rules that apply to traditional IRAs. The next section covers Roth IRAs. The
disclosure generally assumes direct ownership of the individual retirement
annuity contracts.
We describe the amount and types of charges that may apply to your
contributions under "Charges and expenses" earlier in this prospectus. We
describe the method of calculating payments under "Accessing your money"
earlier in this prospectus. We do not guarantee or project growth in variable
income annuitization option payments (as opposed to payments from a fixed
income annuitization option).
We have received an opinion letter from the IRS approving the respective forms
of the EQUI-VEST(R) Express/SM/ traditional and Roth IRA contracts for use as a
traditional IRA and a Roth IRA, respectively. We may no longer rely on the
opinion letter for the Roth IRA. This IRS approval is a determination only as
to the form of the annuity. It does not represent a determination of the merits
of the annuity as an investment. The contracts submitted for IRS approval do
not include every feature possibly available under the EQUI-VEST(R) Express/SM/
traditional and Roth IRA contracts.
AXA Equitable has received opinion letters from the IRS approving the
respective forms of the EQUI-VEST(R) Express/SM/ Inherited IRA beneficiary
continuation contract for use as a traditional inherited IRA or inherited Roth
IRA, respectively. This IRS approval is a determination only as to the form of
the annuity. It does not represent a determination of the merits of the annuity
as an investment. The contracts submitted for IRS approval do not include every
feature possibly available under the EQUI-VEST(R) Express/SM/ traditional
Inherited IRA and Inherited Roth IRA contracts.
YOUR RIGHT TO CANCEL WITHIN A CERTAIN NUMBER OF DAYS
This is provided for informational purposes only. Since the contract is no
longer available to new purchasers, this cancellation provision is no longer
applicable.
You can cancel any version of the EQUI-VEST(R) Express/SM/ IRA contract
(traditional IRA or Roth IRA) by following the directions under "Your right to
cancel within a certain number of days" in "Contract features and benefits"
earlier in this prospectus. You can cancel an EQUI-VEST(R) Express/SM/ Roth IRA
contract issued as a result of a full or partial conversion of any EQUI-VEST(R)
Express/SM/ traditional IRA contract by following the instructions in the
"EQUI-VEST(R) Roth IRA Re-Characterization Form." The form is available from
our processing office or your financial professional. If you cancel a
traditional IRA, or Roth IRA contract, we may have to withhold tax, and we must
report the transaction to the IRS. A contract cancellation could have an
unfavorable tax impact.
TAX INFORMATION 43
TRADITIONAL INDIVIDUAL RETIREMENT ANNUITIES (TRADITIONAL IRAS)
CONTRIBUTIONS TO TRADITIONAL IRAS. Generally, individuals may make three
different types of contributions to purchase a traditional IRA or as additional
contributions to an existing IRA:
.. "regular" contributions out of earned income or compensation; or
.. tax-free "rollover" contributions; or
.. direct custodian-to-custodian transfers from other traditional IRAs
("direct transfers").
When you make a contribution to your IRA, we require you to tell us whether it
is a regular contribution, rollover contribution, or direct transfer
contribution, and to supply supporting documentation in some cases.
REGULAR CONTRIBUTIONS TO TRADITIONAL IRAS
LIMITS ON CONTRIBUTIONS. The "maximum regular contribution amount" for any
taxable year is the most that can be contributed to all of your IRAs
(traditional and Roth) as regular contributions for the particular taxable
year. The maximum regular contribution amount depends on age, earnings, and
year, among other things. Generally, $5,000 is the maximum amount that you may
contribute to all IRAs (including Roth IRAs). When your earnings are below
$5,000, your earned income or compensation for the year is the most you can
contribute. This limit does not apply to rollover contributions or direct
custodian-to-custodian transfers into a traditional IRA. You cannot make
regular traditional IRA contributions for the taxable year in which you reach
age 70 1/2 or any taxable year after that.
If you are at least age 50 at any time during the taxable year for which you
are making a regular contribution to your IRA, you may be eligible to make
additional "catch up contributions" of up to $1,000 to your traditional IRA.
SPECIAL RULES FOR SPOUSES. If you are married and file a joint federal income
tax return, you and your spouse may combine your compensation to determine the
amount of regular contributions you are permitted to make to traditional IRAs
(and Roth IRAs discussed below). Even if one spouse has no compensation, or
compensation under $5,000, married individuals filing jointly can contribute up
to $10,000 per year to any combination of traditional IRAs and Roth IRAs. Any
contributions to Roth IRAs reduce the ability to contribute to traditional IRAs
and vice versa. The maximum amount may be less if earned income is less and the
other spouse has made IRA contributions. No more than a combined total of
$5,000 can be contributed annually to either spouse's traditional and Roth
IRAs. Each spouse owns his or her traditional IRAs and Roth IRAs even if the
other spouse funded the contributions. A working spouse age 70 1/2 or over can
contribute up to the lesser of $5,000 or 100% of "earned income" to a
traditional IRA for a nonworking spouse until the year in which the nonworking
spouse reaches age 70 1/2. Catch-up contributions may be made as described
above for spouses who are at least age 50 but under age 70 1/2 at any time
during the taxable year for which the contribution is being made.
DEDUCTIBILITY OF CONTRIBUTIONS. The amount of traditional IRA contributions
that you can deduct for a taxable year depends on whether you are covered by an
employer-sponsored-tax-favored retirement plan, as defined under special
federal income tax rules. Your Form W-2 will indicate whether or not you are
covered by such a retirement plan.
IF YOU ARE NOT COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, you
can make fully deductible contributions to your traditional IRAs for the
taxable year up to the maximum amount discussed above under "Limits on
contributions." That is, your fully deductible contribution can be up to
$5,000, or if less, your earned income. The dollar limit is $6,000 for people
eligible to make age 50-70 1/2 catch-up contributions.
IF YOU ARE COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, and your
adjusted gross income (AGI) IS BELOW THE LOWER DOLLAR FIGURE IN A PHASE-OUT
RANGE, you can make FULLY DEDUCTIBLE contributions to your traditional IRAs.
IF YOU ARE COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, and your
AGI FALLS WITHIN A PHASE-OUT RANGE, you can make PARTIALLY DEDUCTIBLE
contributions to your traditional IRAs.
IF YOU ARE COVERED BY A RETIREMENT PLAN DURING ANY PART OF THE YEAR, and your
AGI falls ABOVE THE HIGHER FIGURE IN THE PHASE-OUT RANGE, you MAY NOT DEDUCT
any of your regular contributions to your traditional IRAs.
Cost-of-living adjustments apply to the income limits on deductible
contributions.
If you are single and covered by a retirement plan during any part of the
taxable year, the deduction for traditional IRA contributions phases out with
AGI between $50,000 and $60,000 (for 2012, AGI between $58,000 and $68,000
after adjustment).
If you are married and file a joint return, and you are covered by a retirement
plan during any part of the taxable year, the deduction for traditional IRA
contributions phases out with AGI between $80,000 and $100,000 (for 2012, AGI
between $92,000 and $112,000 after adjustment).
Married individuals filing separately and living apart at all times are not
considered married for purposes of this deductible contribution calculation.
Generally, the active participation in an employer-sponsored retirement plan of
an individual is determined independently for each spouse. Where spouses have
"married filing jointly" status, however, the maximum deductible traditional
IRA contribution for an individual who is not an active participant (but whose
spouse is an active participant) is phased out for taxpayers with AGI of
between $150,000 and $160,000 (for 2012, AGI between $173,000 and $183,000
after adjustment).
To determine the deductible amount of the contribution for 2012, for example,
you determine AGI and subtract $58,000 if you are single, or $92,000 if you are
married and file a joint return with your spouse. The resulting amount is your
excess AGI. You then determine the limit on the deduction for traditional IRA
contributions using the following formula:
the maximum the adjusted
regular deductible
($10,000-excess AGI) times contribution Equals contribution
divided by $10,000 X for the year = limit
44 TAX INFORMATION
ADDITIONAL "SAVER'S CREDIT" FOR CONTRIBUTIONS TO A TRADITIONAL IRA OR ROTH IRA
Certain lower income individuals may be eligible for a nonrefundable income tax
credit for contributions made to a traditional IRA or Roth IRA. Please see the
current version of IRS Publication 590 for details.
NONDEDUCTIBLE REGULAR CONTRIBUTIONS. If you are not eligible to deduct part or
all of the traditional IRA contribution, you may still make nondeductible
contributions on which earnings will accumulate on a tax-deferred basis. The
combined deductible and nondeductible contributions to your traditional IRA (or
the nonworking spouse's traditional IRA) may not, however, exceed the maximum
$5,000 per person limit for the applicable taxable year. The dollar limit is
$6,000 for people eligible to make age 50-70 1/2"catch-up" contributions. See
"Excess contributions" below. You must keep your own records of deductible and
nondeductible contributions in order to prevent double taxation on the
distribution of previously taxed amounts. See "Withdrawals, payments and
transfers of funds out of traditional IRAs" below.
If you are making nondeductible contributions in any taxable year, or you have
made nondeductible contributions to a traditional IRA in prior years and are
receiving distributions from any traditional IRA, you must file the required
information with the IRS. Moreover, if you are making nondeductible traditional
IRA contributions, you must retain all income tax returns and records
pertaining to such contributions until interests in all traditional IRAs are
fully distributed.
WHEN YOU CAN MAKE REGULAR CONTRIBUTIONS. If you file your tax returns on a
calendar year basis like most taxpayers, you have until the April 15 return
filing deadline (without extensions) of the following calendar year to make
your regular traditional IRA contributions for a taxable year. Make sure you
designate the year for which you are making the contribution.
ROLLOVER AND DIRECT TRANSFER CONTRIBUTIONS TO TRADITIONAL IRAS Rollover
contributions may be made to a traditional IRA from these "eligible retirement
plans":
.. qualified plans;
.. governmental employer 457(b) plans, also referred to as "governmental
employer EDC plans";
.. 403(b) plans; and
.. other traditional IRAs.
Direct transfer contributions may only be made directly from one traditional
IRA to another.
Any amount contributed to a traditional IRA after you reach age 70 1/2 must be
net of your required minimum distribution for the year in which the rollover or
direct transfer contribution is made.
ROLLOVERS FROM "ELIGIBLE RETIREMENT PLANS" OTHER THAN TRADITIONAL IRAS
Your plan administrator will tell you whether or not your distribution is
eligible to be rolled over. Spousal beneficiaries and spousal alternate payees
under qualified domestic relations orders may roll over funds on the same basis
as the plan participant. A non-spousal death beneficiary may also be able to
make a direct rollover to an inherited traditional IRA with special rules and
restrictions under certain circumstances.
There are two ways to do rollovers:
.. Do it yourself:
You actually receive a distribution that can be rolled over and you roll it
over to a traditional IRA within 60 days after the date you receive the
funds. The distribution from your eligible retirement plan will be net of
20% mandatory federal income tax with holding. If you want, you can replace
the withheld funds yourself and roll over the full amount.
.. Direct rollover:
You tell the trustee or custodian of the eligible retirement plan to send
the distribution directly to your traditional IRA issuer. Direct rollovers
are not subject to mandatory federal income tax withholding.
All distributions from a 403(b) plan, qualified plan or governmental employer
457(b) plan are eligible rollover distributions, unless the distribution is:
.. "a required minimum distribution" after age 70 1/2 or retirement; or
.. one of a series of substantially equal periodic payments made at least
annually for your life (or life expectancy) or the joint lives (or joint
life expectancies) of you and your designated beneficiary; or
.. one of a series of substantially equal periodic payments made for a
specified period of 10 years or more; or
.. a hardship withdrawal; or
.. a corrective distribution which fits specified technical tax rules; or
.. a loan that is treated as a distribution; or
.. a death benefit payment to a beneficiary who is not your surviving spouse;
or
.. a qualified domestic relations order distribution to a beneficiary who is
not your current or former spouse.
You should discuss with your tax adviser whether you should consider rolling
over funds from one type of tax qualified retirement plan to another, because
the funds will generally be subject to the rules of the recipient plan. For
example, funds in a governmental employer 457(b) plan are not subject to the
additional 10% federal income tax penalty for premature distributions, but they
may become subject to this penalty if you roll the funds to a different type of
eligible retirement plan, such as a traditional IRA, and subsequently take a
premature distribution.
ROLLOVERS OF AFTER-TAX CONTRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS OTHER THAN
TRADITIONAL IRAS
Any non-Roth after-tax contributions you have made to a qualified plan or
403(b) plan (but not a governmental employer 457(b) plan) may be rolled over to
a traditional IRA (either in a direct rollover or a rollover you do yourself).
When the recipient plan is a traditional IRA, you are responsible for
recordkeeping and calculating the taxable amount of any distributions you take
from that traditional IRA. See "Taxation of payments" later in this prospectus
under "Withdrawals, payments and transfers of funds out of traditional IRAs."
After-tax contributions in a traditional IRA cannot be rolled over from your
traditional IRA into, or back into, a qualified plan, 403(b) plan or
governmental employer 457(b) plan.
TAX INFORMATION 45
ROLLOVERS FROM TRADITIONAL IRAS TO TRADITIONAL IRAS
You may roll over amounts from one traditional IRA to one or more of your other
traditional IRAs if you complete the transaction within 60 days after you
receive the funds. You may make such a rollover only once in every 12-month
period for the same funds. Trustee-to-trustee or custodian-to-custodian direct
transfers are not rollover transactions. You can make these more frequently
than once in every 12-month period.
SPOUSAL ROLLOVERS AND DIVORCE-RELATED DIRECT TRANSFERS
The surviving spousal beneficiary of a deceased individual can roll over funds
from, or directly transfer funds from, the deceased spouse's traditional IRA to
one or more other traditional IRAs. Also, in some cases, traditional IRAs can
be transferred on a tax-free basis between spouses or former spouses as a
result of a court-ordered divorce or separation decree.
EXCESS CONTRIBUTIONS
Excess contributions to IRAs are subject to a 6% excise tax for the year in
which made and for each year after until withdrawn. The following are excess
contributions to IRAs:
.. regular contributions of more than the maximum regular contribution amount
for the applicable taxable year; or
.. regular contributions to a traditional IRA made after you reach age 70 1/2;
or
.. rollover contributions of amounts which are not eligible to be rolled over,
for example, minimum distributions required to be made after age 70 1/2.
You can avoid or limit the excise tax by withdrawing an excess contribution
(rollover or regular). See IRS Publication 590 for further details.
RECHARACTERIZATIONS
Amounts that have been contributed as traditional IRA funds may subsequently be
treated as Roth IRA funds. Special federal income tax rules allow you to change
your mind again and have amounts that are subsequently treated as Roth IRA
funds, once again treated as traditional IRA funds. You do this by using the
forms we prescribe. This is referred to as having "recharacterized" your
contribution.
WITHDRAWALS, PAYMENTS AND TRANSFERS OF FUNDS OUT OF TRADITIONAL IRAS
NO FEDERAL INCOME TAX LAW RESTRICTIONS ON WITHDRAWALS. You can withdraw any or
all of your funds from a traditional IRA at any time. You do not need to wait
for a special event like retirement.
TAXATION OF PAYMENTS. Amounts distributed from traditional IRAs are not subject
to federal income tax until you or your beneficiary receive them. Taxable
payments or distributions include withdrawals from your contract, surrender of
your contract, and annuity payments from your contract. Death benefits are also
taxable.
Except as discussed below, the total amount of any distribution from a
traditional IRA must be included in your gross income as ordinary income. We
report all payments from traditional IRA contracts on IRS Form 1099-R.
If you have ever made nondeductible IRA contributions to any traditional IRA
(it does not have to be to this particular traditional IRA contract), those
contributions are recovered tax-free when you get distributions from any
traditional IRA. It is your responsibility to keep permanent tax records of all
of your nondeductible contributions to traditional IRAs so that you can
correctly report the taxable amount of any distribution on your own tax return.
At the end of any year in which you have received a distribution from any
traditional IRA, you calculate the ratio of your total nondeductible
traditional IRA contributions (less any amounts previously withdrawn tax-free)
to the total account balances of all traditional IRAs you own at the end of the
year plus all traditional IRA distributions made during the year. Multiply this
by all distributions from the traditional IRA during the year to determine the
nontaxable portion of each distribution.
A distribution from a traditional IRA is not taxable if:
.. the amount received is a withdrawal of certain excess contributions, as
described in IRS Publication 590; or
.. the entire amount received is rolled over to another traditional IRA or
other eligible retirement plan which agrees to accept the funds. (See
"Rollovers from eligible retirement plans other than traditional IRAs"
under "Rollover and transfer contributions to traditional IRAs" above.)
The following are eligible to receive rollovers of distributions from a
traditional IRA: a qualified plan, a 403(b) plan or a governmental employer 457
plan. After-tax contributions in a traditional IRA cannot be rolled from your
traditional IRA into, or back into, a qualified plan, 403(b) plan or
governmental employer 457 plan. Before you decide to roll over a distribution
from a traditional IRA to another eligible retirement plan, you should check
with the administrator of that plan about whether the plan accepts rollovers
and, if so, the types it accepts. You should also check with the administrator
of the receiving plan about any documents required to be completed before it
will accept a rollover.
Distributions from a traditional IRA are not eligible for favorable tenyear
averaging and long-term capital gain treatment available under limited
circumstances for certain distributions from qualified plans. If you might be
eligible for such tax treatment from your qualified plan, you may be able to
preserve such tax treatment even though an eligible rollover from a qualified
plan is temporarily rolled into a "conduit IRA" before being rolled back into a
qualified plan. See your tax adviser.
REQUIRED MINIMUM DISTRIBUTIONS
BACKGROUND ON REGULATIONS -- REQUIRED MINIMUM DISTRIBUTION. Distributions must
be made from traditional IRAs according to rules contained in the Code and
Treasury Regulations. Certain provisions of the Treasury Regulations require
that the actuarial present value of additional annuity contract benefits must
be added to the dollar amount credited for purposes of calculating certain
types of required minimum distributions from individual retirement annuity
contracts. For this purpose additional annuity contract benefits may include
enhanced death benefits. This could increase the amount required to be
distributed from these contracts if you take annual withdrawals instead of
receiving annuity payments.
46 TAX INFORMATION
LIFETIME REQUIRED MINIMUM DISTRIBUTIONS. You must start taking annual
distributions from your traditional IRAs for the year in which you turn age
70 1/2.
WHEN YOU HAVE TO TAKE THE FIRST LIFETIME REQUIRED MINIMUM DISTRIBUTION. The
first required minimum distribution is for the calendar year in which you turn
age 70 1/2 have this first required minimum distribution during the calendar
year you actually reach age 70 1/2, or to delay taking it until the first
three-month period in the next calendar year (January 1 -- April 1).
Distributions must start no later than your "Required Beginning Date," which is
April 1st of the calendar year after the calendar year in which you turn age
70 1/2. If you choose to delay taking the first annual minimum distribution,
then you will have to take two minimum distributions in that year -- the
delayed one for the first year and the one actually for that year. Once minimum
distributions begin, they must be made at some time each year.
HOW YOU CAN CALCULATE REQUIRED MINIMUM DISTRIBUTIONS. There are two approaches
to taking required minimum distributions -- "account-based" or "annuity-based."
ACCOUNT-BASED METHOD. If you choose an account-based method, you divide the
value of your traditional IRA as of December 31st of the past calendar year by
a number corresponding to your age from an IRS table. This gives you the
required minimum distribution amount for that particular IRA for that year. If
your spouse is your sole beneficiary and more than 10 years younger than you,
the dividing number you use may be from another IRS table and may produce a
smaller lifetime required minimum distribution amount. Regardless of the table
used, the required minimum distribution amount will vary each year as the
account value, the actuarial present value of additional annuity contract
benefits, if applicable, and the divisor change. If you initially choose an
account-based method, you may later apply your traditional IRA funds to a life
annuity-based payout with any certain period not exceeding remaining life
expectancy, determined in accordance with IRS tables.
ANNUITY-BASED METHOD. If you choose an annuity-based method, you do not have to
do annual calculations. You apply the account value to an annuity payout for
your life or the joint lives of you and a designated beneficiary, or for a
period certain not extending beyond applicable life expectancies, determined in
accordance with IRS tables.
DO YOU HAVE TO PICK THE SAME METHOD TO CALCULATE YOUR REQUIRED MINIMUM
DISTRIBUTIONS FOR ALL OF YOUR TRADITIONAL IRAS AND OTHER RETIREMENT PLANS? No.
If you want, you can choose a different method for each of your traditional
IRAs and other retirement plans. For example, you can choose an annuity payout
from one IRA, a different annuity payout from a qualified plan, and an
account-based annual withdrawal from another IRA.
WILL WE PAY YOU THE ANNUAL AMOUNT EVERY YEAR FROM YOUR TRADITIONAL IRA BASED ON
THE METHOD YOU CHOOSE? We will only pay you automatically if you affirmatively
select an annuity payout option or an account-based withdrawal option such as
our minimum distribution withdrawal option. If you do not elect one of these
options, we will calculate the amount of the required minimum distribution
withdrawal for you, if you so request in writing. However, in that case you
will be responsible for asking us to pay the required minimum distribution
withdrawal to you.
Also, the IRS will let you calculate the required minimum distribution for each
traditional IRA that you maintain, using the method that you picked for that
particular IRA. You can add these required minimum distribution amount
calculations together. As long as the total amount you take out every year
satisfies your overall traditional IRA required minimum distribution amount,
you may choose to take your annual required minimum distribution from any one
or more traditional IRAs that you own.
WHAT IF YOU TAKE MORE THAN YOU NEED TO FOR ANY YEAR? The required minimum
distribution amount for your traditional IRAs is calculated on a year-by-year
basis. There are no carry-back or carry-forward provisions. Also, you cannot
apply required minimum distribution amounts you take from your qualified plans
to the amounts you have to take from your traditional IRAs and vice versa.
WHAT IF YOU TAKE LESS THAN YOU NEED TO FOR ANY YEAR? Your IRA could be
disqualified, and you could have to pay tax on the entire value. Even if your
IRA is not disqualified, you could have to pay a 50% penalty tax on the
shortfall (required amount for traditional IRAs less amount actually taken). It
is your responsibility to meet the required minimum distribution rules. We will
remind you when our records show that you are within the age group which must
take lifetime required minimum distributions. If you do not select a method
with us, we will assume you are taking your required minimum distribution from
another traditional IRA that you own.
WHAT ARE THE REQUIRED MINIMUM DISTRIBUTION PAYMENTS AFTER YOU DIE? These could
vary depending on whether you die before or after your Required Beginning Date
for lifetime required minimum distribution payments, and the status of your
beneficiary. The following assumes that you have not yet elected an
annuity-based payout at the time of your death. If you elect an annuity-based
payout, payments (if any) after your death must be made at least as rapidly as
when you were alive.
INDIVIDUAL BENEFICIARY. Regardless of whether your death occurs before or after
your Required Beginning Date, an individual death beneficiary calculates annual
post-death required minimum distribution payments based on the beneficiary's
life expectancy using the "term certain method." That is, he or she determines
his or her life expectancy using the IRS-provided life expectancy tables as of
the calendar year after the owner's death and reduces that number by one each
subsequent year.
If you die before your Required Beginning Date, the rules permit any individual
beneficiary, including a spousal beneficiary, to elect instead to apply the
"5-year rule." Under this rule, instead of annual payments having to be made
beginning with the first in the year following the owner's death, the entire
account must be distributed by the end of the calendar year which contains the
fifth anniversary of the owner's death. No distribution is required before that
fifth year.
SPOUSAL BENEFICIARY. If you die after your Required Beginning Date, and your
death beneficiary is your surviving spouse, your spouse has a number of
choices. Post-death distributions may be made over your spouse's single life
expectancy. Any amounts distributed after that surviving spouse's death are
made over the spouse's life expectancy calculated in the year of his/her death,
reduced by one for each subsequent year. In some circumstances, your surviving
spouse may elect to become the owner of the traditional IRA and halt
TAX INFORMATION 47
distributions until he or she reaches age 70 1/2, or roll over amounts from
your traditional IRA into his/her own traditional IRA or other eligible
retirement plan.
If you die before your Required Beginning Date, and the death beneficiary is
your surviving spouse, the rules permit the spouse to delay starting payments
over his/her life expectancy until the year in which you would have attained
age 70 1/2.
NON-INDIVIDUAL BENEFICIARY. If you die after your Required Beginning Date, and
your death beneficiary is a non-individual, such as the estate, the rules
permit the beneficiary to calculate post-death required minimum distribution
amounts based on the owner's life expectancy in the year of death. HOWEVER,
NOTE THAT WE NEED AN INDIVIDUAL ANNUITANT TO KEEP AN ANNUITY CONTRACT IN FORCE.
IF THE BENEFICIARY IS NOT AN INDIVIDUAL, WE MUST DISTRIBUTE AMOUNTS REMAINING
IN THE ANNUITY CONTRACT AFTER THE DEATH OF THE ANNUITANT.
If you die before your Required Beginning Date for lifetime required minimum
distribution payments, and the death beneficiary is a non-individual, such as
the estate, the rules continue to apply the 5-year rule discussed above under
"Individual beneficiary." PLEASE NOTE THAT WE NEED AN INDIVIDUAL ANNUITANT TO
KEEP AN ANNUITY CONTRACT IN FORCE. IF THE BENEFICIARY IS NOT AN INDIVIDUAL, WE
MUST DISTRIBUTE AMOUNTS REMAINING IN THE ANNUITY CONTRACT AFTER THE DEATH OF
THE ANNUITANT.
SUCCESSOR OWNER AND ANNUITANT
If your spouse is the sole primary beneficiary and elects to become the
successor owner and annuitant, no death benefit is payable until your surviving
spouse's death. The required minimum distribution rules are applied as if your
surviving spouse is the contract owner.
PAYMENTS TO A BENEFICIARY AFTER YOUR DEATH
IRA death benefits are taxed the same as IRA distributions.
BORROWING AND LOANS ARE PROHIBITED TRANSACTIONS
You cannot get loans from a traditional IRA. You cannot use a traditional IRA
as collateral for a loan or other obligation. If you borrow against your IRA or
use it as collateral, its tax-favored status will be lost as of the first day
of the tax year in which this prohibited event occurs. If this happens, you
must include the value of the traditional IRA in your federal gross income.
Also, the early distribution penalty tax of 10% may apply if you have not
reached age 59 1/2 before the first day of that tax year.
EARLY DISTRIBUTION PENALTY TAX
A penalty tax of 10% of the taxable portion of a distribution applies to
distributions from a traditional IRA made before you reach age 59 1/2. Some of
the available exceptions to the pre-age 59 1/2 penalty tax include
distributions made:
.. on or after your death; or
.. because you are disabled (special federal income tax definition); or
.. to pay for certain extraordinary medical expenses (special federal income
tax definition); or
.. to pay medical insurance premiums for unemployed individuals (special
federal income tax definition); or
.. to pay certain first-time home buyer expenses (special federal income tax
definition); or
.. to pay certain higher education expenses (special federal income tax
definition -- there is a $10,000 lifetime total limit for these
distributions from all your traditional and Roth IRAs); or
.. in the form of substantially equal periodic payments made at least annually
over your life (or your life expectancy), or over the joint lives of you
and your beneficiary (or your joint life expectancy) using an IRS-approved
distribution method.
ROTH INDIVIDUAL RETIREMENT ANNUITIES ("ROTH IRAS")
This section of the prospectus covers some of the special tax rules that apply
to Roth IRAs. If the rules are the same as those that apply to the traditional
IRA, we will refer you to the same topic under "Traditional IRAs."
The EQUI-VEST(R) Express/SM/ Roth IRA contracts are designed to qualify as Roth
individual retirement annuities under Sections 408A(b) and 408(b) of the
Internal Revenue Code.
CONTRIBUTIONS TO ROTH IRAS
Individuals may make four different types of contributions to a Roth IRA:
.. regular after-tax contributions out of earnings; or
.. taxable rollover contributions from traditional IRAs or other eligible
retirement plans ("conversion" rollover contributions); or
.. tax-free rollover contributions from other Roth individual retirement
arrangements (or designated Roth accounts under defined contribution
plans); or
.. tax-free direct custodian-to-custodian transfers from other Roth IRAs
("direct transfers").
If you use the forms we require, we will also accept traditional IRA funds
which are subsequently recharacterized as Roth IRA funds following special
federal income tax rules.
REGULAR CONTRIBUTIONS TO ROTH IRAS
LIMITS ON REGULAR CONTRIBUTIONS. The "maximum regular contribution amount" for
any taxable year is the most that can be contributed to all of your IRAs
(traditional and Roth) as regular contributions for the particular taxable
year. The maximum regular contribution amount depends on age, earnings, and
year, among other things. Generally, $5,000 is the maximum amount that you may
contribute to all IRAs (including Roth IRAs). This limit does not apply to
rollover contributions or direct custodian-to-custodian transfers into a Roth
IRA. Any contributions to Roth IRAs reduce the ability to contribute to
traditional IRAs and vice versa. When your earnings are below $5,000, your
earned income or compensation for the year is the most you can contribute. If
you are married and file a joint income tax return, you and your spouse may
combine your compensation to determine the amount of regular contributions you
are permitted to make to Roth IRAs and traditional IRAs. See the discussion
above under "Special rules for spouses" earlier in this section under
traditional IRAs.
48 TAX INFORMATION
If you or your spouse are at least age 50 at any time during the taxable year
for which you are making a regular contribution, you may be eligible to make
additional catch-up contributions of up to $1,000.
With a Roth IRA, you can make regular contributions when you reach age 70 1/2,
as long as have sufficient earnings . But, you cannot make contributions,
regardless of your age, for any year that your modified adjusted gross income
exceeds the following amounts (indexed for cost-of-living adjustment):
.. your federal income tax filing status is "married filing jointly" and your
modified adjusted gross income is over $160,000 (for 2012, $183,000 after
adjustment); or
.. your federal income tax filing status is "single" and your modified
adjusted gross income is over $110,000 (for 2012, $125,000 after
adjustment).
However, you can make regular Roth IRA contributions in reduced amounts when:
.. your federal income tax filing status is "married filing jointly" and your
modified adjusted gross income is between $150,000 and $160,000 (for 2012,
between $173,000 and $183,000 after adjustment); or
.. your federal income tax filing status is "single" and your modified
adjusted gross income is between $95,000 and $110,000 (for 2012, between
$110,000 and $125,000 after adjustment).
If you are married and filing separately and your modified adjusted gross
income is between $0 and $10,000 the amount of regular contribution you are
permitted to make is phased out. If your modified adjusted gross income is more
than $10,000 you cannot make a regular Roth IRA contribution.
WHEN YOU CAN MAKE CONTRIBUTIONS? Same as traditional IRAs.
DEDUCTIBILITY OF CONTRIBUTIONS. Roth IRA contributions are not tax deductible.
ROLLOVERS AND DIRECT TRANSFERS
WHAT IS THE DIFFERENCE BETWEEN ROLLOVER AND DIRECT TRANSFER TRANSACTIONS? The
difference between a rollover transaction and a direct transfer transaction is
the following: in a rollover transaction you actually take possession of the
funds rolled over, or are considered to have received them under tax law in the
case of a change from one type of plan to another. In a direct transfer
transaction, you never take possession of the funds, but direct the first Roth
IRA custodian, trustee, or issuer to transfer the first Roth IRA funds directly
to the recipient Roth IRA custodian, trustee or issuer. You can make direct
transfer transactions only between identical plan types (for example, Roth IRA
to Roth IRA). You can also make rollover transactions between identical plan
types. However, you can only make rollovers between different plan types (for
example, traditional IRA to Roth IRA).
You may make rollover contributions to a Roth IRA from these sources only:
.. another Roth IRA;
.. a traditional IRA, including a SEP-IRA or SIMPLE IRA (after a two-year
rollover limitation period for SIMPLE IRA funds), in a taxable conversion
rollover ("conversion rollover");
.. a "designated Roth contribution account" under a 401(k) plan, a 403(b)
plan, or a governmental employer EDC plan (direct or 60-day); or
.. from non-Roth accounts under another eligible retirement plan as described
below under "Conversion rollover contributions to Roth IRAs."
You may make direct transfer contributions to a Roth IRA only from another Roth
IRA.
You may make both Roth IRA to Roth IRA rollover transactions and Roth IRA to
Roth IRA direct transfer transactions. This can be accomplished on a completely
tax-free basis. However, you may make Roth IRA to Roth IRA rollover
transactions only once in any 12-month period for the same funds.
Trustee-to-trustee or custodian-to-custodian direct transfers can be made more
frequently than once a year. Also, if you send us the rollover contribution to
apply it to a Roth IRA, you must do so within 60 days after you receive the
proceeds from the original IRA to get rollover treatment.
The surviving spouse beneficiary of a deceased individual can roll over or
directly transfer an inherited Roth IRA to one or more other Roth IRAs. In some
cases, Roth IRAs can be transferred on a tax-free basis between spouses or
former spouses as a result of a court ordered divorce or separation decree.
CONVERSION ROLLOVER CONTRIBUTIONS TO ROTH IRAS
In a conversion rollover transaction, you withdraw (or are considered to have
withdrawn) all or a portion of funds from a traditional IRA you maintain and
convert it to a Roth IRA within 60 days after you receive (or are considered to
have received) the traditional IRA proceeds. Amounts can also be rolled over
from non-Roth accounts under another eligible retirement plan, including a Code
Section 401(a) qualified plan, a 403(b) plan, and a governmental employer
Section 457(b) plan.
Unlike a rollover from a traditional IRA to another traditional IRA, a
conversion rollover transaction from a traditional IRA or other eligible
retirement plan to a Roth IRA is not tax-free. Instead, the distribution from
the traditional IRA or other eligible retirement plan is generally fully
taxable. If you are converting all or part of a traditional IRA, and you have
ever made nondeductible regular contributions to any traditional IRA -- whether
or not it is the traditional IRA you are converting -- a pro rata portion of
the distribution is tax free. Even if you are under age 59 1/2, the early
distribution penalty tax does not apply to conversion rollover contributions to
a Roth IRA.
You cannot make conversion contributions to a Roth IRA to the extent that the
funds in your traditional IRA or other eligible retirement plan are subject to
the lifetime annual required minimum distribution rules.
You cannot convert and reconvert an amount during the same taxable year, or if
later, during the 30-day period following a recharacterization. If you
reconvert during either of these periods, it will be a failed Roth IRA
conversion.
The IRS and Treasury have issued Proposed and Temporary Treasury Regulations
addressing the valuation of annuity contracts funding traditional IRAs in the
conversion to Roth IRAs. Although these Regulations are not clear, they could
require an individual's gross income
TAX INFORMATION 49
on the conversion of a traditional IRA to a Roth IRA to be measured using
various actuarial methods and not as if the annuity contract funding the
traditional IRA had been surrendered at the time of conversion. This could
increase the amount of income reported in certain circumstances.
RECHARACTERIZATIONS
You may be able to treat a contribution made to one type of IRA as having been
made to a different type of IRA. This is called recharacterizing the
contribution.
HOW TO RECHARACTERIZE. To recharacterize a contribution, you generally must
have the contribution transferred from the first IRA (the one to which it was
made) to the second IRA in a deemed trustee-to-trustee transfer. If the
transfer is made by the due date (including extensions) for your tax return for
the year during which the contribution was made, you can elect to treat the
contribution as having been originally made to the second IRA instead of to the
first IRA. It will be treated as having been made to the second IRA on the same
date that it was actually made to the first IRA. You must report the
recharacterization, and must treat the contribution as having been made to the
second IRA, instead of the first IRA, on your tax return for the year during
which the contribution was made.
The contribution will not be treated as having been made to the second IRA
unless the transfer includes any net income allocable to the contribution. You
can take into account any loss on the contribution while it was in the IRA when
calculating the amount that must be transferred. If there was a loss, the net
income you must transfer may be a negative amount.
No deduction is allowed for the contribution to the first IRA and any net
income transferred with the recharacterized contribution is treated as earned
in the second IRA. The contribution will not be treated as having been made to
the second IRA to the extent any deduction was allowed with respect to the
contribution to the first IRA.
For recharacterization purposes, a distribution from a traditional IRA that is
received in one tax year and rolled over into a Roth IRA in the next year, but
still within 60 days of the distribution from the traditional IRA, is treated
as a contribution to the Roth IRA in the year of the distribution from the
traditional IRA.
Roth IRA conversion contributions from a SEP-IRA or SIMPLE IRA can be
recharacterized to a SEP-IRA or SIMPLE IRA (including the original SEP-IRA or
SIMPLE IRA). You cannot recharacterize back to the original plan a contribution
directly rolled over from an eligible retirement plan which is not a
traditional IRA.
The recharacterization of a contribution is not treated as a rollover for
purposes of the 12 month limitation period described above. This rule applies
even if the contribution would have been treated as a rollover contribution by
the second IRA if it had been made directly to the second IRA rather than as a
result of a recharacterization of a contribution to the first IRA.
To recharacterize a contribution you must use our forms.
WITHDRAWALS, PAYMENTS AND TRANSFERS OF FUNDS OUT OF ROTH IRAS
NO FEDERAL INCOME TAX LAW RESTRICTIONS ON WITHDRAWALS. You can withdraw any or
all of your funds from a Roth IRA at any time; you do not need to wait for a
special event like retirement.
DISTRIBUTIONS FROM ROTH IRAS
Distributions include withdrawals from your contract, surrender and termination
of your contract and annuity payments from your contract. Death benefits are
also distributions.
You must keep your own records of regular and conversion contributions to all
Roth IRAs to assure appropriate taxation. You may have to file information on
your contributions to and distributions from any Roth IRA on your tax return.
You may have to retain all income tax returns and records pertaining to such
contributions and distributions until your interests in all Roth IRAs are
distributed.
Like traditional IRAs, taxable distributions from a Roth IRA are not entitled
to the special favorable ten-year averaging and long-term capital gain
treatment available in limited cases to certain distributions from qualified
plans.
The following distributions from Roth IRAs are free of income tax:
.. Rollovers from a Roth IRA to another Roth IRA;
.. Direct transfers from a Roth IRA to another Roth IRA;
.. "Qualified distributions" from Roth IRAs; and
.. return of excess contributions or amounts recharacterized to a traditional
IRA.
QUALIFIED DISTRIBUTIONS FROM ROTH IRAS
Qualified distributions from Roth IRAs made because of one of the following
four qualifying events or reasons are not includable in income:
.. you are age 59 1/2 or older; or
.. you die; or
.. you become disabled (special federal income tax definition); or
.. your distribution is a "qualified first-time homebuyer distribution"
(special federal income tax definition; $10,000 lifetime total limit for
these distributions from all of your traditional and Roth IRAs).
You also have to meet a five-year aging period. A qualified distribution is any
distribution made after the five-taxable year period beginning with the first
taxable year for which you made any contribution to any Roth IRA (whether or
not the one from which the distribution is being made).
NONQUALIFIED DISTRIBUTIONS FROM ROTH IRAS. Nonqualified distributions from Roth
IRAs are distributions that do not meet both the qualifying event and five-year
aging period tests described above. If you receive such a distribution, part of
it may be taxable. For purposes of determining the correct tax treatment of
distributions (other than the withdrawal of excess contributions and the
earnings on
50 TAX INFORMATION
them), there is a set order in which contributions (including conversion
contributions) and earnings are considered to be distributed from your Roth
IRA. The order of distributions is as follows:
(1)Regular contributions
(2)Conversion contributions, on a first-in-first-out basis (generally, total
conversions from the earliest year first). These conversion contributions
are taken into account as follows:
(a)Taxable portion (the amount required to be included in gross income
because of conversion) first, and then the
(b)Nontaxable portion.
(3)Earnings on contributions.
Rollover contributions from other Roth IRAs are disregarded for this purpose.
To determine the taxable amounts distributed, distributions and contributions
are aggregated or grouped and added together as follows:
(1)All distributions made during the year from all Roth IRAs you maintain --
within any custodian or issuer -- are added together.
(2)All regular contributions made during and for the year (contributions made
after the close of the year, but before the due date of your return) are
added together. This total is added to the total undistributed regular
contributions made in prior years.
(3)All conversion contributions made during the year are added together.
Any recharacterized contributions that end up in a Roth IRA are added to the
appropriate contribution group for the year that the original contribution
would have been taken into account if it had been made directly to the Roth IRA.
Any recharacterized contribution that ends up in an IRA other than a Roth IRA
is disregarded for the purpose of grouping both contributions and
distributions. Any amount withdrawn to correct an excess contribution
(including the earnings withdrawn) is also disregarded for this purpose.
REQUIRED MINIMUM DISTRIBUTIONS
Lifetime minimum distribution requirements do not apply.
REQUIRED MINIMUM DISTRIBUTIONS AT DEATH
Same as traditional IRA under "What are the required minimum distribution
payments after you die?", assuming death before the Required Beginning Date.
PAYMENTS TO A BENEFICIARY AFTER YOUR DEATH
Distributions to a beneficiary generally receive the same tax treatment as if
the distribution had been made to you.
BORROWING AND LOANS ARE PROHIBITED TRANSACTIONS
Same as traditional IRA.
EXCESS CONTRIBUTIONS
Generally the same as traditional IRA, except that regular contributions made
after age 70 1/2 are not "excess contributions."
Excess rollover contributions to Roth IRAs are contributions not eligible to be
rolled over.
You can withdraw or recharacterize any contribution to a Roth IRA before the
due date (including extensions) for filing your federal income tax return for
the tax year. If you do this, you must also withdraw or recharacterize any
earnings attributable to the contribution.
EARLY DISTRIBUTION PENALTY TAX
Same as traditional IRA.
FEDERAL AND STATE INCOME TAX WITHHOLDING AND INFORMATION REPORTING
We must withhold federal income tax from distributions from annuity contracts
and specified tax-favored savings or retirement plans or arrangements. You may
be able to elect out of this income tax withholding in some cases. Generally,
we do not have to withhold if your distributions are not taxable. The rate of
withholding will depend on the type of distribution and, in certain cases, the
amount of your distribution. Any income tax withheld is a credit against your
income tax liability. If you do not have sufficient income tax withheld or do
not make sufficient estimated income tax payments, you may incur penalties
under the estimated income tax rules.
You must file your request not to withhold in writing before the payment or
distribution is made. Our processing office will provide forms for this
purpose. You cannot elect out of withholding unless you provide us with your
correct Taxpayer Identification Number and a United States residence address.
You cannot elect out of withholding if we are sending the payment out of the
United States.
You should note the following special situations:
.. we might have to withhold and/or report on amounts we pay under a free look
or cancellation.
.. we are required to withhold on the gross amount of a distribution from a
Roth IRA to the extent it is reasonable for us to believe that a
distribution is includable in your gross income. This may result in tax
being withheld even though the Roth IRA distribution is ultimately not
taxable.
Special withholding rules apply to foreign recipients and United States
citizens residing outside the United States. We do not discuss these rules here
in detail. However, we may require additional documentation in the case of
payments made to non-United States persons and United States persons living
abroad prior to processing any requested transaction.
Certain states have indicated that state income tax withholding will also apply
to payments from the contracts made to residents. Generally, an election out of
federal withholding will also be considered an election out of state
withholding. In some states, you may elect out of state withholding, even if
federal withholding applies. In some states, the state income tax withholding
is completely independent of federal income tax withholding. If you need more
information concerning a particular state or any required forms, call our
processing office at the toll-free number.
TAX INFORMATION 51
FEDERAL INCOME TAX WITHHOLDING ON PERIODIC ANNUITY PAYMENTS
We withhold differently on "periodic" and "non-periodic" payments. For a
periodic annuity payment, for example, unless you specify a different marital
status and number of withholding exemptions, we withhold assuming that you are
married and claiming three withholding exemptions. If you do not give us your
correct Taxpayer Identification Number, we withhold as if you are single with
no exemptions.
Your withholding election remains effective unless and until you revoke it. You
may revoke or change your withholding election at any time.
FEDERAL INCOME TAX WITHHOLDING ON NON-PERIODIC ANNUITY PAYMENTS (WITHDRAWALS)
For a non-periodic distribution (total surrender, termination, or partial
withdrawal), we generally withhold at a flat 10% rate. We apply that rate to
the taxable amount in the case of nonqualified contracts, and to the payment
amount in the case of traditional IRAs and Roth IRAs, where it is reasonable to
assume an amount is includable in gross income.
IMPACT OF TAXES TO AXA EQUITABLE
The contracts provide that we may charge Separate Account A for taxes. We do
not now, but may in the future set up reserves for such taxes.
We are entitled to certain tax benefits related to the investment of company
assets, including assets of the separate accounts. These tax benefits, which
may include the foreign tax credit and the corporate dividends received
deduction, are not passed back to you, since we are the owner of the assets
from which tax benefits may be derived.
52 TAX INFORMATION
8. More information
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ABOUT OUR SEPARATE ACCOUNT A
Each variable investment option is a subaccount of our Separate Account A. We
established Separate Account A in 1968 under special provisions of the New York
Insurance Law. These provisions prevent creditors from any other business we
conduct from reaching the assets we hold in our variable investment options for
owners of our variable annuity contracts. We are the legal owner of all of the
assets in Separate Account A and may withdraw any amounts that exceed our
reserves and other liabilities with respect to variable investment options
under our contracts. For example, we may withdraw amounts from Separate Account
A that represent our investments in Separate Account A or that represent fees
and charges under the contracts that we have earned. Also, we may, at our sole
discretion, invest Separate Account A assets in any investment permitted by
applicable law. The results of Separate Account A's operations are accounted
for without regard to AXA Equitable's other operations. The amount of some of
our obligations under the contracts is based on the assets in Separate Account
A. However, the obligations themselves are obligations of AXA Equitable.
Separate Account A is registered under the Investment Company Act of 1940 and
is registered and classified under that act as a "unit investment trust." The
SEC, however, does not manage or supervise AXA Equitable or Separate Account A.
Although Separate Account A is registered, the SEC does not monitor the
activity of Separate Account A on a daily basis. AXA Equitable is not required
to register, and is not registered, as an investment company under the
Investment Company Act of 1940.
Each subaccount (variable investment option) within Separate Account A that is
available under the contract invests in shares issued by the corresponding
portfolio of its Trust.
We reserve the right subject to compliance with laws that apply:
(1)to add variable investment options to, or to remove variable investment
options from, Separate Account A, or to add other separate accounts;
(2)to combine any two or more variable investment options;
(3)to limit the number of variable investment options which you may elect;
(4)to transfer the assets we determine to be the shares of the class of
contracts to which the contracts belong from any variable investment option
to another variable investment option;
(5)to operate Separate Account A or any variable investment option as a
management investment company under the Investment Company Act of 1940 (in
which case, charges and expenses that otherwise would be assessed against an
underlying mutual fund would be assessed against Separate Account A or a
variable investment option directly);
(6)to deregister Separate Account A under the Investment Company Act of 1940;
(7)to restrict or eliminate any voting rights as to Separate Account A; and
(8)to cause one or more variable investment options to invest some or all of
their assets in one or more other trusts or investment companies.
If the exercise of these rights results in a material change in the underlying
investment of Separate Account A, you will be notified of such exercise, as
required by law.
ABOUT THE TRUSTS
The Trusts are registered under the Investment Company Act of 1940. They are
classified as "open-end management investment companies," more commonly called
mutual funds. Each Trust issues different shares relating to each of its
portfolios.
The Trusts do not impose sales charges or "loads" for buying and selling their
shares. All dividends and other distributions on the Trusts' shares are
reinvested in full. The Board of Trustees or Board of Directors, as applicable,
of each Trust may establish additional portfolios or eliminate existing
portfolios at any time. More detailed information about each Trust, its
portfolio investment objectives, policies, restrictions, risks, expenses, its
Rule 12b-1 Plan and other aspects of its operations, appears in the
prospectuses for each Trust, which generally accompany this prospectus, or in
their respective SAIs, which are available upon request.
ABOUT OUR FIXED MATURITY OPTIONS
RATES TO MATURITY AND PRICE PER $100 OF MATURITY VALUE
We can determine the amount required to be allocated to one or more fixed
maturity options in order to produce specified maturity values. For example, we
can tell you how much you need to allocate per $100 of maturity value.
The rates to maturity are determined weekly. The rates in the table below are
illustrative only and will most likely differ from the rates applicable at time
of purchase. Current rates to maturity can be obtained through TOPS or Online
Account Access or from your financial professional.
The rates to maturity for new allocations as of February 15, 2012 and the
related price per $100 of maturity value were as shown below.
----------------------------------------------------
FIXED MATURITY
OPTIONS WITH
JUNE 15TH RATE TO PRICE
MATURITY DATE OF MATURITY AS OF PER $100 OF
MATURITY YEAR FEBRUARY 15, 2012 MATURITY VALUE
----------------------------------------------------
2012 3.00%/(1)/ $99.03
2013 3.00%/(1)/ $96.14
2014 3.00%/(1)/ $93.34
2015 3.00%/(1)/ $90.62
2016 3.00%/(1)/ $87.98
----------------------------------------------------
MORE INFORMATION 53
----------------------------------------------------
FIXED MATURITY
OPTIONS WITH
JUNE 15TH RATE TO PRICE
MATURITY DATE OF MATURITY AS OF PER $100 OF
MATURITY YEAR FEBRUARY 15, 2012 MATURITY VALUE
----------------------------------------------------
2017 3.00%/(1)/ $85.41
2018 3.00%/(1)/ $82.93
2019 3.00% $80.51
2020 3.00%/(1)/ $78.16
2021 3.05% $75.54
----------------------------------------------------
(1)Since these rates to maturity are 3%, no amounts could have been allocated
to these options.
HOW WE DETERMINE THE MARKET VALUE ADJUSTMENT
We use the following procedure to calculate the market value adjustment (up or
down) we make if you withdraw all of your value from a fixed maturity option
before its maturity date.
(1)We determine the market adjusted amount on the date of the withdrawal as
follows:
(a)we determine the fixed maturity amount that would be payable on the
maturity date, using the rate to maturity for the fixed maturity option.
(b)we determine the period remaining in your fixed maturity option (based on
the withdrawal date) and convert it to fractional years based on a
365-day year. For example, three years and 12 days becomes 3.0329.
(c)we determine the current rate to maturity that applies on the withdrawal
date to new allocations to the same fixed maturity option.
(d)we determine the present value of the fixed maturity amount payable at
the maturity date, using the period determined in (b) and the rate
determined in (c).
(2)We determine the fixed maturity amount as of the current date.
(3)We subtract (2) from the result in (1)(d). The result is the market value
adjustment applicable to such fixed maturity option, which may be positive
or negative.
--------------------------------------------------------------------------------
Your market adjusted amount is the present value of the maturity value
discounted at the rate to maturity in effect for new contributions to that same
fixed maturity option on the date of the calculation.
--------------------------------------------------------------------------------
If you withdraw only a portion of the amount in a fixed maturity option, the
market value adjustment will be a percentage of the market value adjustment
that would have applied if you had withdrawn the entire value in that fixed
maturity option. This percentage is equal to the percentage of the value in the
fixed maturity option that you are withdrawing. Any withdrawal charges that are
deducted from a fixed maturity option will result in a market value adjustment
calculated in the same way. See Appendix III at the end of this prospectus for
an example.
For purposes of calculating the rate to maturity for new allocations to a fixed
maturity option (see (1)(c) above), we use the rate we have in effect for new
allocations to that fixed maturity option. We use this rate even if new
allocations to that option would not be accepted at that time. This rate will
not be less than 3%. If we do not have a rate to maturity in effect for a fixed
maturity option to which the "current rate to maturity" in (1)(c) above would
apply, we will use the rate at the next closest maturity date. If we are no
longer offering new fixed maturity options, the "current rate to maturity" will
be determined in accordance with our procedures then in effect. We reserve the
right to add up to 0.50% to the current rate in (1)(c) above for purposes of
calculating the market value adjustment only.
INVESTMENTS UNDER THE FIXED MATURITY OPTIONS
Amounts allocated to the fixed maturity options are held in a "non-unitized"
separate account we have established under the New York Insurance Law. This
separate account provides an additional measure of assurance that we will make
full payment of amounts due under the fixed maturity options. Under New York
Insurance Law, the portion of the separate account's assets equal to the
reserves and other contract liabilities relating to the contracts are not
chargeable with liabilities from any other business we may conduct. We own the
assets of the separate account, as well as any favorable investment performance
on those assets. You do not participate in the performance of the assets held
in this separate account. We may, subject to state law that applies, transfer
all assets allocated to the separate account to our general account. We
guarantee all benefits relating to your value in the fixed maturity options,
regardless of whether assets supporting fixed maturity options are held in a
separate account or our general account.
We have no specific formula for establishing the rates to maturity for the
fixed maturity options. We expect the rates to be influenced by, but not
necessarily correspond to, among other things, the yields that we can expect to
realize on the separate account's investments from time to time. Our current
plans are to invest in fixed-income obligations, including corporate bonds,
mortgage-backed and asset-backed securities and government and agency issues
having durations in the aggregate consistent with those of the fixed maturity
options.
Although the above generally describes our plans for investing the assets
supporting our obligations under the fixed maturity options under the
contracts, we are not obligated to invest those assets according to any
particular plan except as we may be required to by state insurance laws. We
will not determine the rates to maturity we establish by the performance of the
nonunitized separate account.
ABOUT THE GENERAL ACCOUNT
This contract is offered to customers through various financial institutions,
brokerage firms and their affiliate insurance agencies. No financial
institution, brokerage firm or insurance agency has any liability with respect
to a contract's account value or any guaranteed benefits with which the
contract was issued. AXA Equitable is solely responsible to the contract owner
for the contract's account value and such guaranteed benefits. The general
obligations and any guaranteed benefits under the contract are supported by AXA
Equitable's general account and are subject to AXA Equitable's claims paying
ability. An owner should look to the financial strength of AXA Equitable for
its claims paying ability. Assets in the general account are not segregated for
the exclusive benefit of any particular contract or obligation. General account
assets are also available to the insurer's general creditors and the conduct of
its routine business activities, such as the payment of salaries, rent and
other ordinary business expenses. For more information about AXA Equitable's
financial strength, you may review its financial statements and/or check its
current rating with one or more of the independent sources that rate insurance
companies for their financial strength and stability. Such
54 MORE INFORMATION
ratings are subject to change and have no bearing on the performance of the
variable investment options. You may also speak with your financial
representative.
The general account is subject to regulation and supervision by the Insurance
Department of the State of New York and to the insurance laws and regulations
of all jurisdictions where we are authorized to do business. Interests under
the contracts in the general account have not been registered and are not
required to be registered under the Securities Act of 1933 because of
exemptions and exclusionary provisions that apply. The general account is not
required to register as an investment company under the Investment Company Act
of 1940 and it is not registered as an investment company under the Investment
Company Act of 1940. The contract is a "covered security" under the federal
securities laws.
We have been advised that the staff of the SEC has not reviewed the portions of
this prospectus that relate to the general account. The disclosure with regard
to the general account, however, may be subject to certain provisions of the
federal securities laws relating to the accuracy and completeness of statements
made in prospectuses.
ABOUT OTHER METHODS OF PAYMENT
AUTOMATIC INVESTMENT PROGRAM -- FOR NQ, TRADITIONAL IRA, AND ROTH IRA CONTRACTS
You may use our automatic investment program, or "AIP," to have a specified
amount automatically deducted from a bank checking or savings account, money
market checking or savings account, or credit union checking or savings account
and contributed as an additional contribution into an NQ, traditional IRA, or
Roth IRA contract on a monthly basis. Contributions to all forms of IRAs are
subject to the limitations and requirements discussed in "Tax information"
earlier in this prospectus.
AIP additional contributions may be allocated to any of the variable investment
options but not the fixed maturity options. Our minimum contribution amount
requirement is $20. You choose the day of the month you wish to have your
account debited. However, you may not choose a date later than the 28th day of
the month.
You may cancel AIP at any time by notifying our processing office. We are not
responsible for any debits made to your account before the time written notice
of cancellation is received at our processing office.
PAYROLL DEDUCTION PROGRAM. You can authorize your employer to remit your NQ,
traditional IRA and Roth IRA contributions to us if your employer has a payroll
deduction program. Those contributions are still your contributions, not your
employer's.
WIRE TRANSFERS. You may also send your contributions by wire transfer from your
bank.
DATES AND PRICES AT WHICH CONTRACT EVENTS OCCUR
We describe below the general rules for when, and at what prices, events under
your contract will occur. Other portions of this prospectus describe
circumstances that may cause exceptions. We generally do not repeat those
exceptions below.
BUSINESS DAY
Our "business day" is generally any day the New York Stock Exchange ("NYSE") is
open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of
an earlier close of regular trading). A business day does not include a day on
which we are not open due to emergency conditions determined by the Securities
and Exchange Commission. We may also close early due to such emergency
conditions. Contributions will be applied and any other transaction requests
will be processed when they are received along with all the required
information unless another date applies as indicated below.
.. If your contribution, transfer or any other transaction request containing
all the required information reaches us on any of the following, we will
use the next business day:
-- on a non-business day:
-- after 4:00 PM, Eastern Time on a business day; or
-- after an early close of regular trading on the NYSE on a business day.
.. When a charge is to be deducted on a contract date anniversary that is a
non-business day, we will deduct the charge on the next business day.
CONTRIBUTIONS, TRANSFERS, WITHDRAWALS AND SURRENDERS
.. Contributions allocated to the variable investment options are invested at
the unit value next determined after the receipt of the contribution.
.. Contributions allocated to a fixed maturity option will receive the rate to
maturity in effect for that fixed maturity option on that business day.
.. If a fixed maturity option is scheduled to mature on June 15th and
June 15th is a non-business day, that fixed maturity option will mature on
the prior business day.
.. Transfers to or from variable investment options will be made at the unit
value next determined after the receipt of the transfer request.
.. Transfers to a fixed maturity option will receive the rate to maturity in
effect for that fixed maturity option on that business day.
.. Transfers out of a fixed maturity option will be at the market adjusted
amount on that business day.
.. For general dollar-cost averaging, the first monthly transfer will occur on
the last business day of the month in which we receive your election form
at our processing office.
.. Quarterly rebalancing will be processed on a calendar year basis.
Semiannual or annual rebalancing will be processed on the first business
day of the month. Rebalancing will not be done retroactively.
.. Requests for withdrawals or surrenders will occur on the business day that
we receive the information that we require.
ABOUT YOUR VOTING RIGHTS
As the owner of shares of the Trusts we have the right to vote on certain
matters involving the portfolios, such as:
.. the election of trustees;
.. the formal approval of independent auditors selected for each Trust; or
MORE INFORMATION 55
.. any other matters described in the prospectus for each Trust or requiring a
shareholders' vote under the Investment Company Act of 1940.
We will give contract owners the opportunity to instruct us how to vote the
number of shares attributable to their contracts if a shareholder vote is
taken. If we do not receive instructions in time from all contract owners, we
will vote the shares of a portfolio for which no instructions have been
received in the same proportion as we vote shares of that portfolio for which
we have received instructions. We will also vote any shares that we are
entitled to vote directly because of amounts we have in a portfolio in the same
proportions that contract owners vote. One effect of proportional voting is
that a small number of contract owners may determine the outcome of a vote.
The Trusts sell their shares to AXA Equitable separate accounts in connection
with AXA Equitable's variable annuity and/or life insurance products, and to
separate accounts of insurance companies, both affiliated and unaffiliated with
AXA Equitable. AXA Premier VIP Trust and EQ Advisors Trust also sell their
shares to the trustee of a qualified plan for AXA Equitable. We currently do
not foresee any disadvantages to our contract owners arising out of these
arrangements. However, the Board of Trustees or Directors of each Trust intend
to monitor events to identify any material irreconcilable conflicts that may
arise and to determine what action, if any, should be taken in response. If we
believe that a Board's response insufficiently protects our contract owners, we
will see to it that appropriate action is taken to do so.
SEPARATE ACCOUNT A VOTING RIGHTS
If actions relating to Separate Account A require contract owner approval,
contract owners will be entitled to one vote for each unit they have in the
variable investment options. Each contract owner who has elected a variable
annuity payout option may cast the number of votes equal to the dollar amount
of reserves we are holding for that annuity in a variable investment option
divided by the annuity unit value for that option. We will cast votes
attributable to any amounts we have in the variable investment options in the
same proportion as votes cast by contract owners.
CHANGES IN APPLICABLE LAW
The voting rights we describe in this prospectus are created under applicable
federal securities laws. To the extent that those laws or the regulations
published under those laws eliminate the necessity to submit matters for
approval by persons having voting rights in separate accounts of insurance
companies, we reserve the right to proceed in accordance with those laws or
regulations.
STATUTORY COMPLIANCE
We have the right to change your contract without the consent of any other
person in order to comply with any laws and regulations that apply, including
but not limited to changes in the Internal Revenue Code, in Treasury
Regulations or in published rulings of the Internal Revenue Service and in
Department of Labor regulations.
Any change in your contract must be in writing and made by an authorized
officer of AXA Equitable. We will provide notice of any contract change.
The benefits under your contract will not be less than the minimum benefits
required by any state law that applies.
ABOUT LEGAL PROCEEDINGS
AXA Equitable and its affiliates are parties to various legal proceedings. In
our view, none of these proceedings would be considered material with respect
to a contract owner's interest in Separate Account A, nor would any of these
proceedings be likely to have a material adverse effect upon Separate Account
A, our ability to meet our obligations under the contracts, or the distribution
of the contracts.
FINANCIAL STATEMENTS
The financial statements of Separate Account A, as well as the consolidated
financial statements of AXA Equitable, are in the SAI. The financial statements
of AXA Equitable have relevance to the contracts only to the extent that they
bear upon the ability of AXA Equitable to meet its obligations under the
contracts. The SAI is available free of charge. You may request one by writing
to our processing office or calling (800) 628-6673.
TRANSFERS OF OWNERSHIP, COLLATERAL ASSIGNMENTS, LOANS, AND BORROWING
You can transfer ownership of an NQ contract at any time before annuity
payments begin. We will continue to treat you as the owner until we receive
written notification of any change at our processing office. In some cases, an
assignment or change of ownership may have adverse tax consequences. See "Tax
information" earlier in this prospectus.
You cannot assign or transfer ownership of a traditional IRA or Roth IRA
contract except by surrender to us.
You cannot assign your contract as collateral or security for a loan. Loans are
also not available under your contract. For limited transfers of ownership
after the owner's death see "Beneficiary continuation option" in "Payment of
death benefit" earlier in this prospectus. You may direct the transfer of the
values under your traditional IRA or Roth IRA contract to another similar
arrangement under federal income tax rules. In the case of such a transfer,
which involves a surrender of your contract, we will impose a withdrawal charge
if one applies.
DISTRIBUTION OF THE CONTRACTS
The contracts are distributed by both AXA Advisors, LLC ("AXA Advisors") and
AXA Distributors, LLC ("AXA Distributors") (together, the "Distributors"). The
Distributors serve as principal underwriters of Separate Account A. The
offering of the contracts is intended to be continuous.
AXA Advisors is an affiliate of AXA Equitable, and AXA Distributors is an
indirect wholly owned subsidiary of AXA Equitable. The Distributors are under
the common control of AXA Financial, Inc. Their principal business address is
1290 Avenue of the Americas, New York, NY 10104. The Distributors are
registered with the SEC as broker-dealers and are members of the Financial
Industry Regulatory Authority, Inc. ("FINRA"). Both broker-dealers also act as
distributors for other AXA Equitable life and annuity products.
The contracts are sold by financial professionals of AXA Advisors and its
affiliates. The contracts are also sold by financial professionals of
unaffiliated broker-dealers that have entered into selling agreements with the
Distributors ("Selling broker-dealers").
56 MORE INFORMATION
AXA Equitable pays compensation to both Distributors based on contracts sold.
AXA Equitable may also make additional payments to the Distributors, and the
Distributors may, in turn, make additional payments to certain Selling
broker-dealers. All payments will be in compliance with all applicable FINRA
rules and other laws and regulations.
Although AXA Equitable takes into account all of its distribution and other
costs in establishing the level of fees and charges under its contracts, none
of the compensation paid to the Distributors or the Selling broker-dealers
discussed in this section of the prospectus are imposed as separate fees or
charges under your contract. AXA Equitable, however, intends to recoup amounts
it pays for distribution and other services through the fees and charges of the
contract and payments it receives for providing administrative, distribution
and other services to the portfolios. For information about the fees and
charges under the contract, see "Fee table" and "Charges and expenses" earlier
in this prospectus.
AXA ADVISORS COMPENSATION. AXA Equitable pays compensation to AXA Advisors
based on contributions made on the contracts sold through AXA Advisors
("contribution-based compensation"). The contribution-based compensation will
generally not exceed 8.5% of total contributions. AXA Advisors, in turn, may
pay a portion of the contribution-based compensation received from AXA
Equitable to the AXA Advisors financial professional and/or the Selling
broker-dealer making the sale. In some instances, a financial professional or a
Selling broker-dealer may elect to receive reduced contribution-based
compensation on a contract in combination with ongoing annual compensation of
up to 0.60% of the account value of the contract sold ("asset-based
compensation"). Total compensation paid to a financial professional or a
Selling broker-dealer electing to receive both contribution-based and
asset-based compensation could, over time, exceed the total compensation that
would otherwise be paid on the basis of contributions alone. The compensation
paid by AXA Advisors varies among financial professionals and among Selling
broker-dealers. AXA Advisors also pays a portion of the compensation it
receives to its managerial personnel. When a contract is sold by a Selling
broker-dealer, the Selling broker-dealer, not AXA Advisors, determines the
amount and type of compensation paid to the Selling broker-dealer's financial
professional for the sale of the contract. Therefore, you should contact your
financial professional for information about the compensation he or she
receives and any related incentives, as described below.
AXA Advisors also pays its financial professionals and managerial personnel
other types of compensation including service fees, expense allowance payments
and health and retirement benefits. AXA Advisors also pays its financial
professionals, managerial personnel and Selling broker-dealers sales bonuses
(based on selling certain products during specified periods) and persistency
bonuses. AXA Advisors may offer sales incentive programs to financial
professionals and Selling broker-dealers who meet specified production levels
for the sales of both AXA Equitable contracts and contracts offered by other
companies. These incentives provide non-cash compensation such as stock options
awards and/or stock appreciation rights, expense-paid trips, expense-paid
education seminars and merchandise.
DIFFERENTIAL COMPENSATION. In an effort to promote the sale of AXA Equitable
products, AXA Advisors may pay its financial professionals and managerial
personnel a greater percentage of contribution-based compensation and/or
asset-based compensation for the sale of an AXA Equitable contract than it pays
for the sale of a contract or other financial product issued by a company other
than AXA Equitable. This practice is known as providing "differential
compensation." Differential compensation may involve other forms of
compensation to AXA Advisors personnel. Certain components of the compensation
paid to managerial personnel are based on whether the sales involve AXA
Equitable contracts. Managers earn higher compensation (and credits toward
awards and bonuses) if the financial professionals they manage sell a higher
percentage of AXA Equitable contracts than products issued by other companies.
Other forms of compensation provided to its financial professionals include
health and retirement benefits, expense reimbursements, marketing allowances
and contribution-based payments, known as "overrides." For tax reasons, AXA
Advisors financial professionals qualify for health and retirement benefits
based solely on their sales of AXA Equitable contracts and products sponsored
by affiliates.
The fact that AXA Advisors financial professionals receive differential
compensation and additional payments may provide an incentive for those
financial professionals to recommend an AXA Equitable contract over a contract
or other financial product issued by a company not affiliated with AXA
Equitable. However, under applicable rules of FINRA, AXA Advisors financial
professionals may only recommend to you products that they reasonably believe
are suitable for you based on the facts that you have disclosed as to your
other security holdings, financial situation and needs. In making any
recommendation, financial professionals of AXA Advisors may nonetheless face
conflicts of interest because of the differences in compensation from one
product category to another, and because of differences in compensation among
products in the same category. For more information, contact your financial
professional.
AXA DISTRIBUTORS COMPENSATION. AXA Equitable pays contribution-based and
asset-based compensation (together "compensation") to AXA Distributors.
Contribution-based compensation is paid based on AXA Equitable contracts sold
through AXA Distributor's Selling broker-dealers. Asset-based compensation is
paid based on the aggregate account value of contracts sold through certain of
AXA Distributor's Selling broker-dealers. Contribution-based compensation will
generally not exceed 6.5% of the total contributions made under the contracts.
AXA Distributors, in turn, pays the contribution-based compensation it receives
on the sale of a contract to the Selling broker-dealer making the sale. In some
instances, the Selling broker-dealer may elect to receive reduced
contribution-based compensation on the sale of the contract in combination with
annual asset-based compensation of up to 0.60% of the account value of the
contract sold. If a Selling broker-dealer elects to receive reduced
contribution-based compensation on a contract, the contribution-based
compensation which AXA Equitable pays to AXA Distributors will be reduced by
the same amount, and AXA Equitable will pay AXA Distributors asset-based
compensation on the contract equal to the asset-based compensation which AXA
Distributors pays to the Selling broker-dealer. Total compensation paid to a
Selling broker-dealer electing to receive both contribution-based and
asset-based compensation could over time exceed the total compensation that
would otherwise be paid on the basis of contributions alone. The
contribution-based and asset-based compensation paid by AXA Distributors varies
among Selling broker-dealers.
MORE INFORMATION 57
The Selling broker-dealer, not AXA Distributors, determines the amount and type
of compensation paid to the Selling broker-dealer's financial professional for
the sale of the contract. Therefore, you should contact your financial
professional for information about the compensation he or she receives and any
related incentives, such as differential compensation paid for various products.
AXA Equitable also pays AXA Distributors compensation to cover its operating
expenses and marketing services under the terms of AXA Equitable's distribution
agreements with AXA Distributors.
ADDITIONAL PAYMENTS BY AXA DISTRIBUTORS TO SELLING BROKER-DEALERS. AXA
Distributors may pay, out of its assets, certain Selling broker-dealers and
other financial intermediaries additional compensation in recognition of
services provided or expenses incurred. AXA Distributors may also pay certain
Selling broker-dealers
or other financial intermediaries additional compensation for enhanced
marketing opportunities and other services (commonly referred to as "marketing
allowances"). Services for which such payments are made may include, but are
not limited to, the preferred placement of AXA Equitable products on a company
and/or product list; sales personnel training; product training; business
reporting; technological support; due diligence and related costs; advertising,
marketing and related services; conference; and/or other support services,
including some that may benefit the contract owner. Payments may be based on
the aggregate account value attributable to contracts sold through a Selling
broker-dealer or such payments may be a fixed amount. AXA Distributors may also
make fixed payments to Selling broker-dealers, for example in connection with
the initiation of a new relationship or the introduction of a new product.
Additionally, as an incentive for the financial professionals of Selling
broker-dealers to promote the sale of AXA Equitable products, AXA Distributors
may increase the sales compensation paid to the Selling broker-dealer for a
period of time (commonly referred to as "compensation enhancements").
These additional payments may serve as an incentive for Selling broker-dealers
to promote the sale of AXA Equitable contracts over contracts and other
products issued by other companies. Not all Selling broker-dealers receive
additional payments, and the payments vary among Selling broker-dealers. The
list below includes the names of Selling broker-dealers that we are aware (as
of December 31, 2011) received additional payments. These additional payments
ranged from $81 to $4,973,724. AXA Equitable and its affiliates may also
have other business relationships with Selling broker-dealers, which may
provide an incentive for the Selling broker-dealers to promote the sale of AXA
Equitable contracts over contracts and other products issued by other
companies. The list below includes any such Selling broker-dealer. For more
information, ask your financial professional.
1st Global Capital Corporation
Advantage Capital Corporation
A.G. Edwards
American Portfolios Financial Services
Ameriprise Financial Services, Inc.
Associated Securities Corp.
Bank of America
BBVA Compass Investment Solutions, Inc.
CCO Investment Services Corp.
Centaurus Financial, Inc.
Commonwealth Financial Network
CUSO Financial Services, L.P.
Essex National Securities Inc.
Financial Network Investment Corporation
First Allied Securities
First Citizens Investor Services, Inc.
First Tennessee Brokerage, Inc.
FSC Securities Corporation
Geneos Wealth Management, Inc.
H.D. Vest Investment Securities, Inc.
Investment Centers of America/First Dakota Inc.
IFC Holdings Inc. DBA Invest Financial Corporation
Investment Professionals, Inc.
Investors Capital Corporation
J.P. Turner & Company, LLC
James T. Borello & Co.
Janney Montgomery Scott, LLC
Key Investment Services, LLC
Lincoln Financial Advisors Corporation
Lincoln Financial Securities Corporation
LPL Financial Corporation
M&T Securities, Inc.
Merrill Lynch Life Agency Inc.
Morgan Keegan & Co., Inc.
Morgan Stanley Smith Barney - Morgan Stanley & Co., Incorporated
Multi-Financial Securities Corporation
National Planning Corporation
Next Financial Group, Inc.
NFP Securities, Inc.
Plan Member Financial Corporation
PNC Investments
Prime Capital Services
PrimeVest Financial Services, Inc.
Raymond James & Associates Inc
Raymond James Financial Services
RBC Capital Markets Corp.
Robert W Baird & Co.
Royal Alliance Associates Inc.
Sage Point Financial, Inc
Securities America, Inc.
SII Investments, Inc.
Sorrento Pacific Financial, LLC
Stifel, Nicolaus & Co.
Summit Brokerage Services, Inc
Termed/Mutual Service Corporation
Transamerica Financial Advisors, Inc.
U.S. Bancorp Investments, Inc.
UBS Financial Services, Inc.
UVEST Financial Services Group, Inc.
Waterstone Financial Group, Inc.
Wells Fargo Advisors Financial Network LLC
Wells Fargo Advisors
Wells Fargo Advisors, LLC
Wells Fargo Investments, LLC
58 MORE INFORMATION
9. Incorporation of certain documents by reference
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AXA Equitable's Annual Report on Form 10-K for the period ended December 31,
2011 (the "Annual Report") is considered to be part of this prospectus because
it is incorporated by reference.
AXA Equitable files reports and other information with the SEC, as required by
law. You may read and copy this information at the SEC's public reference
facilities at Room 1580, 100 F Street, NE, Washington, DC 20549, or by
accessing the SEC's website at www.sec.gov. The public may obtain information
on the operation of the Public Reference Room by calling the SEC at
1-800-SEC-0330. Under the Securities Act of 1933, AXA Equitable has filed with
the SEC a registration statement relating to the fixed maturity option (the
"Registration Statement"). This prospectus has been filed as part of the
Registration Statement and does not contain all of the information set forth in
the Registration Statement.
After the date of this prospectus and before we terminate the offering of the
securities under the Registration Statement, all documents or reports we file
with the SEC under the Securities Exchange Act of 1934 ("Exchange Act"), will
be considered to become part of this prospectus because they are incorporated
by reference.
Any statement contained in a document that is or becomes part of this
prospectus, will be considered changed or replaced for purposes of this
prospectus if a statement contained in this prospectus changes or is replaced.
Any statement that is considered to be a part of this prospectus because of its
incorporation will be considered changed or replaced for the purpose of this
prospectus if a statement contained in any other subsequently filed document
that is considered to be part of this prospectus changes or replaces that
statement. After that, only the statement that is changed or replaced will be
considered to be part of this prospectus.
We file the Registration Statement and our Exchange Act documents and reports,
including our Annual Report on Form 10-K and Quarterly Reports on Form 10-Q,
electronically according to EDGAR under CIK No. 0000727920. The SEC maintains a
website that contains reports, proxy and information statements, and other
information regarding registrants that file electronically with the SEC. The
address of the site is www.sec.gov.
Upon written or oral request, we will provide, free of charge, to each person
to whom this prospectus is delivered, a copy of any or all of the documents
considered to be part of this prospectus because they are incorporated herein.
In accordance with SEC rules, we will provide copies of any exhibits
specifically incorporated by reference into the text of the Exchange Act
reports (but not any other exhibits). Requests for documents should be directed
to AXA Equitable Life Insurance Company, 1290 Avenue of the Americas, New York,
New York 10104. Attention: Corporate Secretary (telephone: (212) 554-1234). You
can access our website at www.axa-equitable.com.
INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE 59
Appendix I: QP IRA contracts
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The following provides information on the features and benefits of QP IRA
contracts that are different than the features and benefits described in the
prospectus for traditional IRA contracts under EQUI-VEST(R) Express/SM/. QP IRA
contracts are not available to new purchasers and this information is
applicable to existing contract holders only.
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FEATURES AND BENEFITS AVAILABILITY OR VARIATION
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