1. Retirement Protection Plus Program Protection for Retirement Plan Contributions A Unique Benefit for Valued Employees 8563-11-09 2009-11697 Disability insurance Policy Forms 1400 or 1500 underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Policy provisions and features may vary from state to state. Retirement Protection Plus is not a pension plan or a substitute for one.

2. 2 Your Business, Your People You’ve worked hard to build your business and attract the best employees. You also work to retain your people, by providing them with a strong package of benefits… including a retirement plan.

3. 3 Retirement Planning Saving for retirement is one of the most critical financial issues you and your employees face. But to assure an adequate retirement income, you must be able to work and contribute to your plan.

4. 4 A Question If sickness or injury made you unable to work, what would happen to your retirement plan?

5. 5 Your Retirement Plan is Vulnerable Contributions continue only as long as you remain on the payroll Group and individual disability insurance do not cover retirement plan contributions

6. 6 What’s the Impact? Individual age 35 works to age 65 and makes $1,500 monthly contributions to a defined contribution plan. *Assumes annual rate of return of 8% on retirement contributions with no disbursements taken prior to age 65. This rate is for Illustration purposes only. Actual results may vary. Age $2,235,539*

7. 7 Retirement Protection Plus Helps to protect retirement income in the event of a serious disability Pays benefits to replace lost retirement plan contributions

8. 8 How It Works Funded by an individual disability income policy, or by a special rider attached to a policy Can replace 100% of current retirement plan contributions, including employer contribution Not a pension plan or a substitute for one

9. 9 How It Works Benefits are paid directly into a special trust Trustee is Berkshire Bank, Pittsfield, MA Trust assets are invested by trustee at the disabled employee’s direction Trust assets distributed at age 65

10. 10 Retirement Protection Plus Simple to set up May be employer-pay or voluntary Employer sponsored discount may be available You choose who is eligible

11. 11 For a Proposal… Employees you wish to include A few details on your firm’s retirement plan How you wish to have program funded

12. Retirement Protection Plus Program Protection for Retirement Plan Contributions A Unique Benefit for Valued Employees