Adding Value to Membership Individual Disability Income Insurance With a 10% Member Discount* Pub6641BL-PPT (09/14) (Exp. 09/16)

10% permanent discount on premier, industry-leading disability products For Members Only *10% Association discount available on ProVider Plus policy form 1400 and Overhead Expense policy form Disability income products 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. Products provisions and features may vary by state. 1 Comdex is a composite of all major ratings (minimum of two ratings) that a company has received. The Comdex percentile ranks the companies on a scale of 1 to 100 (with “1” being the weakest and “100” the strongest). Ratings are subject to change. Offered through Berkshire Life Insurance Company of America, A Guardian Company A wholly owned stock subsidiary of Guardian Rated A++ by A.M. Best Company Rated AA+ by Standard & Poor’s Comdex Ranking: 100 1

1.Your earning potential 2.How income affects your life’s goals 3.Your vulnerability 4.Your options 5.What makes sense for you Today’s Discussion

Page 4 Your Income Potential earnings to age 65 with 3% annual increase Annual Income Age$50,000$75,000$100,000$150,000$200, $3,023,104$4,534,656$6,046,208$9,069,312$12,092, $2,378,771$3,568,156$4,757,541$7,136,312$9,515, $1,822,963$2,734,444$3,645,926$5,468,889$7,291, $1,343,519$2,015,278$2,687,037$4,030,556$5,374, $929,946$1,394,918$1,859,891$2,789,837$3,719, $573,194$859,790$1,146,387$1,719,581$2,292,775

Page 5 Income Provides for Your Goals Your Goals Build Wealth Enhance Lifestyle Provide for Family Create a Legacy Earned Income Living Expenses SURPLUS

Page 6 Without an Income Your Goals Fade Draining Wealth Income STOPS Living Expenses DEFICIT Build Wealth Enhance Lifestyle Provide for Family Create a Legacy

Page 7 Reality Is – We’re Vulnerable Common causes include: Neck and back pain; joint, muscle and tendon disorders; foot, ankle and hand disorders Cancer Heart and circulatory disorders, strokes Physical Injuries

Page 8 Participation in Other Plans A great start – but do you know your income replacement? –Basic plans are subject to benefit caps –Non-traditional forms of income are typically not covered: Bonus compensation Commissions Retirement contributions Could leave high-income earners most vulnerable Isn’t this income worth protecting?

Page 9 Add to Your Income Protection Strategy Individual Disability Insurance Individually-owned policy that can work with other resources to help maximize your income protection Premier, industry-leading products –Distinctive features –Discounted price

Keeping Your Income Strong ProVider Plus Disability Insurance –Choice of contracts, including premier true own-occupation protection –Value-added features built into the base policy –Flexible, optional benefits to tailor your coverage Ability to waive premium if became unemployed Cost of living adjustments Allowing your policy to grow with your career Optional riders are available for an additional premium –Opportunity to protect retirement plan contributions** –Non-cancellable and guaranteed renewable to age 65 or 67 *10% Association discount available on ProVider Plus policy form **Retirement Protection Plus is not a pension plan or a substitute for one. This policy provides disability insurance only. It does not provide basic hospital, basic medical or major medical insurance as defined by the New York State Insurance Department. The expected benefit ratio for this policy is 50%. This ratio is the portion of future premiums that the company expects to return as benefits, when averaged over all people with this policy. Disability income policy 1400 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. Product availability, provisions and features may vary by state. With a 10% Premium Discount*

Keeping Your Retirement Strategy Strong Retirement Protection Plus Program * Goal –Helps to replace retirement contributions –To help keep your retirement strategy strong Disability benefits are paid into a trust –Investment directed by the insured –Proceeds distributed at age 65 *Retirement Protection Plus is not a pension plan or a substitute for one. With a 10% Premium Discount*

Page 12 Overhead Expense Disability Insurance –Helps cover business’s overhead expenses –Such as: Employee’s salary Rent Cost to replace you Keeping Your Business Strong This policy provides disability insurance only. It does not provide basic hospital, basic medical or major medical insurance as defined by the New York State Insurance Department. The expected benefit ratio for this policy is 50%. This ratio is the portion of future premiums that the company expects to return as benefits, when averaged over all people with this policy. Overhead Expense policy form 4200 is 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. Product availability, provisions and features may vary by state. * 10% Association discount available on Overhead Expense policy form With a 10% Premium Discount*

Page 13 Advantages Are Real Based on a typical non-cancellable and guaranteed renewable to age 65 individual disability policy. Product provisions and features may vary by state. *This information is offered for the purpose of education and information and is not intended to constitute tax or legal advice. Please consult your personal tax or legal advisor on your specific situation. The premiums are guaranteed Benefits are not offset by other income sources Benefits are tax-free* Can adjust coverage to meet changing needs Coverage cannot be cancelled (except for non-payment of premiums) You Own the Policy

Page 14 Next Steps Illustration/Proposal –Specifically for [ABC Association] Members –10% Premium Discount Complimentary Income Analysis Make an appointment

Page 15 Thank You Support Materials Schedule a meeting The information in this presentation is designed to be general in nature and for educational purposes only. The complete text, with nothing taken out of the context, is the only manner in which it should be used. The Guardian Life Insurance Company of America, its subsidiaries, agents and employees do not give tax or legal advice. You should consult your tax or legal advisor regarding your individual situation.