© 2010 Standard Insurance Company Disability Insurance Coverage Comparison Hypothetical Example for Voluntary, Employee-Paid Guarantee Issue IDI with Employer-Paid Long Term Disability Insurance Standard Insurance Company | The Standard Life Insurance Company of New York Standard Insurance Company is licensed to issue insurance in all states except New York. The Standard Life Insurance Company of New York is only licensed to issue insurance in the state of New York.

© 2010 Standard Insurance Company Employer-Paid Long Term Disability Title CEO Sr. VP VP Manager Supervisor Note: For policies issued in New York: This policy would provide disability income 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 is at least 60% for guarantee issue coverage. This ratio is the portion of future premiums which The Standard expects to return as benefits, when averaged over all people with the applicable policy PPT (Rev 5/13) SI/SNY

© 2010 Standard Insurance Company This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit.. Employer-Paid Long Term Disability TitleBase SalaryBonus Monthly Gross Income Monthly Net Income CEO$325,000$100,000$35,417$26,563 Sr. VP$250,000$50,000$25,000$18,750 VP$150,000$15,000$13,750$10,313 Manager$80,000$10,000$7,500$5,625 Supervisor$50,000$5,000$4,583$3, PPT (Rev 5/13) SI/SNY

© 2010 Standard Insurance Company This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit. Employer-Paid Long Term Disability 15080PPT (Rev 5/13) SI/SNY TitleBase SalaryBonus Monthly Gross Income Monthly Net Income Monthly Gross LTD Benefit Monthly Net LTD benefit CEO$325,000$100,000$35,417$26,563$10,000$7,500 Sr. VP$250,000$50,000$25,000$18,750$10,000$7,500 VP$150,000$15,000$13,750$10,313$7,500$5,625 Manager$80,000$10,000$7,500$5,625$4,000$3,000 Supervisor$50,000$5,000$4,583$3,438$2,500$1,875

© 2010 Standard Insurance Company Employer-Paid Long Term Disability 15080PPT (Rev 5/13) SI/SNY TitleBase SalaryBonus Monthly Gross Income Monthly Net Income Monthly Gross LTD Benefit Monthly Net LTD benefit % of Net Income replaced CEO$325,000$100,000$35,417$26,563$10,000$7,50028% Sr. VP$250,000$50,000$25,000$18,750$10,000$7,50040% VP$150,000$15,000$13,750$10,313$7,500$5,62555% Manager$80,000$10,000$7,500$5,625$4,000$3,00053% Supervisor$50,000$5,000$4,583$3,438$2,500$1,87555% This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit.

© 2010 Standard Insurance Company Employer-Paid LTD with Voluntary Guarantee Issue IDI 15080PPT (Rev 5/13) SI/SNY Title Base Salary Bonus Monthly Gross Income Monthly Net Income Monthly Gross LTD Benefit Monthly Net LTD Benefit CEO$325,000$100,000$35,417$26,563$10,000$7,500 Sr. VP$250,000$50,000$25,000$18,750$10,000$7,500 VP$150,000$15,000$13,750$10,313$7,500$5,625 Manager$80,000$10,000$7,500$5,625$4,000$3,000 Supervisor$50,000$5,000$4,583$3,437$2,500$1,875 This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit.

© 2010 Standard Insurance Company Employer-Paid LTD with Voluntary Guarantee Issue IDI Title Base Salary Bonus Monthly Gross Income Monthly Net Income Monthly Gross LTD Benefit Monthly Net LTD Benefit Monthly Net VGSI IDI Benefit CEO$325,000$100,000$35,417$26,563$10,000$7,500$5,000 Sr. VP$250,000$50,000$25,000$18,750$10,000$7,500$5,000 VP$150,000$15,000$13,750$10,313$7,500$5,625$2,813 Manager$80,000$10,000$7,500$5,625$4,000$3,000$1,625 Supervisor$50,000$5,000$4,583$3,437$2,500$1,875$937 This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit PPT (Rev 5/13) SI/SNY

© 2010 Standard Insurance Company This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit. Title Base Salary Bonus Monthly Gross Income Monthly Net Income Monthly Gross LTD Benefit Monthly Net LTD Benefit Monthly Net VGSI IDI Benefit % of Net Income Replaced CEO$325,000$100,000$35,417$26,563$10,000$7,500$5,00047% Sr. VP$250,000$50,000$25,000$18,750$10,000$7,500$5,00067% VP$150,000$15,000$13,750$10,313$7,500$5,625$2,81382% Manager$80,000$10,000$7,500$5,625$4,000$3,000$1,62582% Supervisor$50,000$5,000$4,583$3,437$2,500$1,875$93782% Employer-Paid LTD with Voluntary Guarantee Issue IDI 15080PPT (Rev 5/13) SI/SNY

© 2010 Standard Insurance Company Title Base Salary Bonus % of Net income Replaced with LTD CEO$325,000$100,000 28% Sr. VP$250,000$50,000 40% VP$150,000$15,000 55% Manager$80,000$10,000 53% Supervisor$50,000$5,000 55% Percent of net income replaced with LTD Recap This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit PPT (Rev 5/13) SI/SNY

© 2010 Standard Insurance Company Title Base Salary Bonus % of Net income Replaced with LTD % of Net Income Replaced with LTD + GI IDI CEO$325,000$100,000 28% 47% Sr. VP$250,000$50,000 40% 67% VP$150,000$15,000 55% 82% Manager$80,000$10,000 53% 82% Supervisor$50,000$5,000 55% 82% Percent of net income replaced with LTD with LTD plus GI IDI Recap This is a hypothetical example which assumes that this is a subset of a much larger group, 60% LTD on base salary only, tax rates of 25% and a GSI plan design of 75% of total income less the group LTD benefit PPT (Rev 5/13) SI/SNY

© 2010 Standard Insurance Company The Standard is the marketing name for StanCorp Financial Group, Inc. and subsidiaries. Insurance products are offered by Standard Insurance Company of Portand, Ore. in all states except New York, where insurance products are offered by The Standard LIfe Insurance Company of New York of White Plains, N.Y. Product features and availability vary by state and company, and are solely the responsibility of each subsidiary. Each company is solely responsible for its own financial condition. Standard Insurance Company is licensed to solicit insurance business in all states except New York. The Standard Life Insurance Company of New York is licensed to solicit insurance business in only the state of New York. The policy has exclusions and limitations and terms under which the policy may be continued or discontinued. For costs and complete details of coverage, please contact The Standard. B152, B170GI15080PPT (Rev 5/13) SI/SNY