1. PRESENTATION INSTRUCTIONS Before you finalize your presentation:  Delete Slide 1 (Instructions).  You can either paste a client logo on Slide 2 (Title Slide) or delete that box and center The Principal logo. Customize with presenter’s name.  If the plan does not offer a Rabbi Trust, remove Slide 8 (A Measure of Protection).  Customize Slide 9 (Vesting Details) with plan specifics.  Slide 14 (Time to Act) includes the participant service center number. If you know this client’s participants call a different number, change it.  Customize Slide 17 (Thank You) with the presenter’s name and contact information.  Be sure to remove the words “Optional” or “Customize” from slide headers. NQ48 | 11/2015 | t15110500ss

2. A UNIQUE BENEFIT EXCLUSIVELY FOR YOU Name, title(s), designation(s) enrollment meeting Organization name Date Insert plan sponsor logo if available

3. CONGRATULATIONS ARE IN ORDER A UNIQUE BENEFIT EXCLUSIVELY FOR YOU You are one of the organization’s most valued contributors.  Selected for a unique opportunity  Your employer agrees to pay you at a future time, once you’re fully vested according to plan provisions.  You control how your savings is allocated.

4. TODAY’S AGENDA THE BASICS Understand what the 457(f) plan is and how it works. THE DETAILS Identify key benefits and considerations. THE EXPERIENCE Learn how this plan could help you meet your savings goals. A UNIQUE BENEFIT EXCLUSIVELY FOR YOU

5. THIS 457(F) DEFERRED COMPENSATION PLAN A UNIQUE BENEFIT EXCLUSIVELY FOR YOU DECIDE INVEST ENJOY DEFINED: Agreement between you and your employer to be paid at a later date. Simply put, it’s as easy as:

6. THE BENEFITS OF DEFERRED COMP A UNIQUE BENEFIT EXCLUSIVELY FOR YOU It pays to stay Save more for the future Enjoy flexibility

7. A UNIQUE BENEFIT EXCLUSIVELY FOR YOU THE BENEFITS OF DEFERRED COMP WHAT “NONQUALIFIED” MEANS  A plan in which your employer is able to contribute to your savings in excess of qualified plan limits  You receive plan benefits once you’re fully vested in one lump sum  Contractual promise made by your employer to pay benefits shown in your account  Participants considered unsecured creditors in event of bankruptcy  Plan assets are owned by organization until paid out

8. A MEASURE OF PROTECTION A UNIQUE BENEFIT EXCLUSIVELY FOR YOU All deferred compensation deposited into a special kind of trust Trust purpose is solely to hold assets and pay deferred comp benefits Protection from change of control in organization ownership or employer’s change of heart

9. VESTING DETAILS A UNIQUE BENEFIT EXCLUSIVELY FOR YOU  Vesting date determined by your employer: { }  Age  Years of employment  Combination of Age and Years of employment  Change in organizational control  Death  Disability  Unforeseeable emergency  Involuntary termination without cause (i.e. layoff) Note: Leaving your employer or retiring are not vesting events and benefits from this plan will be forfeited.

10. SOME THINGS TO CONSIDER A UNIQUE BENEFIT EXCLUSIVELY FOR YOU Taxes are due the year money comes out, and rates may vary Benefits are forfeited if you leave your employer prior to vesting No rollovers, loans or transfers and limited protection Difference between investments and reference investments Contributions from your employer are not protected

11. UNDERSTANDING “REFERENCE” INVESTMENTS * Sample sheet for illustrative purposes only. Specific reference investment options available will be determined by your employer. Let’s take a look at your fund fact sheet:  You elect reference investments based on your asset allocation strategy.  You can monitor investment performance.  Reference investments may or may not be owned by the organization.  Your employer honors potential growth or losses when it comes time for payout.

12. WHAT WE’VE COVERED SO FAR A UNIQUE BENEFIT EXCLUSIVELY FOR YOU  How this plan works  Looked at your organization’s specific plan  Considerations

13. AN EYE ON YOUR ACCOUNT A UNIQUE BENEFIT EXCLUSIVELY FOR YOU PERIODIC STATEMENTS Electronic and Paper MOBILE ACCESS m.principal.com ONLINE ACCESS principal.com NQ Plan of Sample Company

14. TIME TO ACT A UNIQUE BENEFIT EXCLUSIVELY FOR YOU 1. Review enrollment and investment materials. 2. Assess future savings needs. 3. Consult with advisors. 4. Finalize decisions on investment and beneficiary and elections.  Visit the nonqualified plan enrollment center at principal.com.  Follow instructions provided in the Enrollment Guide.  For further assistance, call 866-694-6386. 5. Enroll in the plan

15. Q&A A UNIQUE BENEFIT EXCLUSIVELY FOR YOU Questions?

16. A UNIQUE BENEFIT EXCLUSIVELY FOR YOU The subject matter in this communication is provided with the understanding that The Principal ® is not rendering legal, accounting, or tax advice. You should consult with appropriate counsel or other advisors on all matters pertaining to legal, tax, or accounting obligations and requirements. Insurance products issued by Principal National Life Insurance Co. (except in NY) and Principal Life Insurance Co. Plan administrative services offered by Principal Life. Principal Funds, Inc. is distributed by Principal Funds Distributor, Inc. Securities offered through Princor Financial Services Corp., 800-247-1737, Member SIPC and/or independent broker/dealers. Principal National, Principal Life, Principal Funds Distributor, Inc. and Princor ® are members of the Principal Financial Group ®, Des Moines, IA 50392. No part of this presentation may be reproduced or used in any form or by any means, electronic or mechanical, including photocopying or recording, or by any information storage and retrieval system, without prior written permission from the Principal Financial Group. NQ48 | 11/2015 | t15110500ss

17. THANK YOU Presenter name Contact info - phone Contact info – email Contact info - website NQ48 | 11/2015 | t15110500ss