1. HIDDEN DESCRIPTION SLIDE — NOT TO BE SHOWN TO THE PUBLIC Maximizing Contributions Catalogue code: B04 Full presentation or module? Module Slide numbers: B04-1 to B04-5 Registered/Non-Registered Usage: allowed for all (Choices: registered rep use only, not for registered rep use, allowed for all, partial limitations) Last update info: Date updated: 2015-01-27 Project #25323 Description of changes: updates to $ amounts, updated background, and updated cover slide Filed with FINRA? No If yes, date: Notes:

2. Why Maximize Contributions? MAXIMIZING CONTRIBUTIONS  Tax-sheltered growth  Tax benefits for contributions Tax savings now (pretax contributions) Tax savings later (after-tax contributions) BO4-1

3. Employer-sponsored Plans 2015 Maximum Contribution Limits MAXIMIZING CONTRIBUTIONS Up to $53,000 BO4-2

4. Employer-sponsored Plans 2015 Maximum Contribution Limits MAXIMIZING CONTRIBUTIONS  Employees with 15 or more years of service may have even higher limits.  Employees age 50 and above — $6,000 additional catch-up contribution. Up to $53,000 $18,000 (or 100%) salary reduction BO4-3

5. Employer-sponsored Plans 2015 Maximum Contribution Limits MAXIMIZING CONTRIBUTIONS Special note for ministers: Your limit could be up to 100% of compensation. Example Taxable pay$24,000 Housing allowance- 12,000 Salary reduction- 12,000 Taxable income$ 0 BO4-4

6. Traditional and Roth IRAs 2015 Maximum Contribution Limits MAXIMIZING CONTRIBUTIONS $5,500 individual/spouse $1,000 catch-up (age 50 and above) BO4-5