Appendix I
How To Complete The Forms Package

This part of the booklet is organized to guide you through the completion of your Minimum Distribution Option application, Authorization to Begin Minimum Distribution Option Payments. You may want to refer to your application and personalized illustration as you read.

Authorizing us to start your Minimum Distribution Option payments
calls for several important decisions. Because some of your decisions are
irrevocable once income payments begin, be sure to consider each section
carefully. If you do not have a personalized illustration, or if you have any
questions about completing the forms, please call our Telephone Counseling
Center at 1 800 842-2776, Monday through Friday from 8:00 a.m. to
11:00 p.m. ET and Saturday and Sunday from 9:00 a.m. to 6:00 p.m. ET.

Personal Information

When completing this section, be sure to include your daytime telephone number in case we need to reach you with questions on your application. It is also important for you to indicate your citizenship so that we an calculate the proper tax withholding.

Payment Start Date And Frequency

Tell us when you'd like your ongoing Minimum Distribution Option payments to begin (any day except the 29th, 30th, or 31st of a month). You can start payments as early as January 1 of the year you turn 70 1/2. However, to satisfy the requirement you have to begin payments no later than March 28 of the year after you turn 70 1/2 or retire, whichever is later. Taking the first payment after January 1 of the year after you turn 70 1/2 will result in your receipt of two minimum distribution payments during that initial year.

Note: Unless you tell us otherwise, your payments will be made in proportion to
your account balances from each TIAA-CREF account that requires a payment.

Check the box for the payment frequency you want: menthly, quarterly, semiannually, or annually.

Personal premiums, and earnings on those premiums, are not subject to federal minimum distribution requirements. Tell us if you would like us to exclude any personal premiums and applicable earnings from the minimum distribution calculation by checking the box.

If you elect to receive your first MDO payment in the calendar year after you turn 70 1/2 or retire, you will receive two payments in that year. Tel us when you would like to receive your initial Minimum Distribution Option payment. You will receive the initial payment in a lump sum.

Choosing Your Beneficiary(ies)

You can name two types of beneficiaries to receive your remaining accumulations: primary and contingent. If your primary beneficiaries predecease you, your contingent beneficiaries will receive the remaining benefit. (you can change your primary and contingent beneficiary(ies) while you are alive.)

When a class of beneficiaries includes more than one person, benefits are paid equally among them, unless you specify otherwise in writing. If you have no living peneficiaries, the benefits go to your estate or to the estate of the last survivor.

You can provide for the children of a deceased child of yours by including the phrase "with provision for payment to surviving children of a deceased child of mine." This means that if you name your children as beneficiaries, and any one of them predecease you, their children will be included in the provision.

For example, if you name your son and daughter as primary beneficiaries, each would be entitiled to receive 50% of you remaining balance upon your death.
However, if your son is no longer living at the time of your death, then the benefits that he would have been entitled to receive would now be payable to his children -- your grandchildren,

The following are some sample beneficiary designations. For more complicated situations, please call our Telephone Counseling Center at b>1 800 842-2776, Monday through Friday from 8:00 a.m. to 11:00 p.m. ET and Saturday and Sunday from 9:00 a.m. to 6:00 p.m. ET.

Married Participant With Children

If you want to provide for your spouse first and then your children, you can use the following designation:

Name Of Beneficiary(ies)Relationship to YouDate of Birth
Primary
Beneficiary
Mark M. SmithspouseJanuary 1, 1930
Contingent
Beneficiary
John B. Smith
Sarah S. Brown
son
daughter
February 1, 1960
March 15, 1962

You can also provide for the children of a deceased child of yours -- your grandchildren -- in the designation, by indicating each of your children by name and immediately under their names adding the phrase "with provision for payment to surviving children of a deceased child of mine," as follows:
Name of Beneficiary(ies)Relationship to YouDate of Birth
John B. SmithsonFebruary 1, 1960
Sarah S. BrowndaughterMarch 15, 1962
with provision for payment to surviving children of a deceased child of mine

Unmarried Participant With No Children
If, for example, you wish to provide payment of benefits equally to your brother and sister, and otherwise to a friend, the following designation would be appropriate:

Name Of Beneficiary(ies)Relationship to YouDate of Birth
Primary
Beneficiary
Ann A. Jones
John S. Brown
sister
brother
June 1, 1940
July 5, 1938
Contingent
Beneficiary
George GreenfriendMay 15, 1936

Estate as Beneficiary
Name Of Beneficiary(ies)Relationship to YouDate of Birth
Primary
Beneficiary
My estate

Trustee as Beneficiary
Trustee named in an inter vivos (living) trust agreement:
Name Of Beneficiary(ies)Relationship to YouDate of Birth
Primary
Beneficiary
First Bank and Trust Company, 16 Main St.,
Columbus, Ohio or its successor as trustee
under trust agreement dated October 10, 1990

Trustee named in a will (testamentary trustee):
Name Of Beneficiary(ies)Relationship to YouDate of Birth
Primary
Beneficiary
The trustee(s) qualified under my Last Will and Testament
and/or any codicil thereto

Note: The beneficiary designation in your MDO contract would provide that if the Will is not submitted for probate within 90 days following your death, or if no qualified trustee claims the benefits within nine months following the date of your death, the benefits would then be payable to any successor beneficiary named otherwise, directly to your estate.

Institution as Beneficiary
You should state the full legal name and address of the institution. You should also indicate whether the institiution is a corporation:
Name Of Beneficiary(ies)Relationship to YouDate of Birth
Primary
Beneficiary
The ABC Company, A New York Corporation
Silver Springs New York 10028

Note: The designation cannot include direction as to how benefits are to be used by the institution since TIAA-CREF does not have discretionary or supervisory powers to see that funds are used as intended. If the funds are to be used for a special purpose, a separate agreement should be made with the beneficiary. Also, check with the institution to be sure that you have listed the correct legal name of the party capable of accepting benefits. Payments to an institution are automatically made in one lump sum.

Choosing A Calculation Beneficiary
Tell us whether you'd like to have a calculation beneficiary. He or she has to be the primary beneficiary with the shortest life expectancy, usually the oldest.* For more information on choosing a calculation beneficiary, see Whom Can I Name As A Calculation Beneficiary? in this booklet. If you do not want a calculation benficiary, check "no."

* According to Internal Revenue Service mortality tables, the person with the shortest life expectancy is not always the oldest.

Choosing A Calculation Method
Complete Part A to choose a calculation method for yourself. Complete Part B only if your spouse is your calculation beneficiary. (If you choose a nonspouse beneficiary, the method must be the One-Year-Less Method, so no choice is necessary.) For more information on choosing a calculation method, see What is a Calculation Method and How Will It Affect My Payments? in this booklet

Payment Destination Instructions
Complete this section if you want us to send your payments directly to an alternate address. If you are sending your payments to a bank or other financial institution please include the account number and the transit number if applicable.

You can elect to have your Minimum Distribution Option payments sent to the TIAA-CREF Mutual Funds, Teachers Personal Annuity, or Roth IRA. Just check the bos and if you have an existing contract, please enter the contract number. If you are interested in opening an TIAA-CREF Mutual Fund or a Teachers Personal Annuity, please call our Planning and Service Center at 1 800 223-1200, weekdays from 8:00 a.m. to 8:00 p.m. ET. For information on TIAA-CREF IRAs, call our Telephone Counseling Center at 1 800 842-2776, Monday through Friday from 8:00 a.m. to 11:00 p.m. ET and Saturday and Sunday from 9:00 a.m. to 6:00 p.m. ET.

Exemption From Spousal Waiver To Survivor Benefits
If you participated in the retirement plan of a publicly supported institution, such as a state university system or certain church plans, you are exempt from federal spousal survivor benefits requirements. And if you did not participate in the plan of a private employer since August 23, 1984, you are also exempt. If you're in either category, please check the box and skip the "Spousal Waiver or Unmarried Determination" section.

Unmarried Determination
Check the box and sign you rname if you're unmarried. If you are currently employed, your marital status must be verified by your employers's plan representative.

Spouse's Waiver
Your spouse should read and sign this section if you're married. Federal law states that your spouse has certain rights to your annuity. If you're married and not exempt, we need your spouse's written consent when you sign and send us this request. Your spouse must have signed the waiver within 90 days of the payment start date (as noted in the "Payment Start Date and Frequency" section), and the date your spouse signs must be the same or later than the date you sign the "Your Agreement And Signature" section. Your spouse has to be present when the signature is witnessed by the plan representative or notary public.

Federal Tax Withholding Decision
Unless you choose otherwise, current law requires us to withhold federal income tax rate -- at a flat rate of 10% -- from the taxable portion of your payments. Your election will be used for each payment under the contract, until you tell us otherwise. (Remember, there are penalties for not paying enough taxes during the year through either withholding or estimated tax payments.) If you'd like us to withhold 10% of the taxable portion of your payments, leave this section blank.

If you're not a U.S. citizen but can claim residence in the United States for tax purposes, you must provide us with a written statement (IRS Form 1078, Certificate of Alien Claiming Residence in the U.S.) certifying that you're a legal resident. Your payments will then be subject to U.S. federal income tax withholding.

Your Agreement and Signature
Please read and sign this section after completing the authorization. The date of your signature must be the same or earlier than the date of the spouse's signature (if applicable).


Next: II. Internal Revenue Service's Table A -
Maximum Life Expectancy Divisors

Table of Contents