Agent Use Only Presented by: Brad Newcomb, Regional Vice President ING USA Annuity and Life Company Legacy Planning for Your Clients

Agent Use Only The ING name will help you Grow Your Business! Tax advantageous payouts to Beneficiaries ING Total Compensation Package What we will cover today

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 3 How ING Can Help You Grow Your Business A great brand Over 80% brand recognition Over 47% consumer purchase consideration

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 4 Global Scale #1 Insurance Company in the World! Doing business in over 50 countries Over 60 million clients worldwide Over $1 trillion in total global assets Top 100 Global Brand Doing business in over 50 countries Over 60 million clients worldwide Over $1 trillion in total global assets Top 100 Global Brand Fortune Global 500 World’s Largest Companies (2006 Insurance Industry Rank) Fortune Global 500 World’s Largest Companies (2006 Insurance Industry Rank) How ING Can Help You Grow Your Business

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 5 Longevity!! Male (65) 50% Chance of living beyond age 85, 25% beyond 92 Female (65) 50% Chance of living beyond age 88, 25% beyond 94 Couple (65,65) 50% Chance of living beyond age 92, 25% beyond 97 Source: Society of Actuaries, Annuity 2000 Mortality Table

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 6 10-Year Treasury = Around 3.90%

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 7 What if Your Client does NOT Need Income????

Agent Use Only "Inheriting an Individual Retirement Account (IRA) or other tax-deferred plan from a spouse is easy. You either can assume the account under your name or roll it over into your existing IRA. But if you are an adult child, other relative or friend, inheriting an IRA usually means only one thing: a fat bill from the Internal Revenue Service.” USA Today, January 8, 1999

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 9 1 If your client’s beneficiary is the client’s spouse, then he/she may treat the IRA as his or her own. 2 Assumes contract has cash value to support withdrawals. Guarantees are subject to the claims paying ability of the insurer. Two Options Prior to 2001 Non-Spouse Beneficiaries May Receive: Entire balance of IRA within 5 years 1 A series of guaranteed payments by annuitizing the existing contract 2

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 10 1 If your client’s beneficiary is the client’s spouse, then he/she may treat the IRA as his or her own. 2 Assumes contract has cash value to support withdrawals. Guarantees are subject to the claims paying ability of the insurer. Post 2001 Options Non-Spouse Beneficiaries May Receive: Entire balance of IRA within 5 years 1 A series of guaranteed payments by annuitizing the existing contract 2 Annual payments based on his/her life expectancy (Stretch IRA)!!!

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 11 *Assumes contract has the cash value to support withdrawals. Guarantees are subject to the claims paying ability of the insurer. Stretch IRA - What is it? Estate planning tool where, upon the IRA owner’s death, the beneficiaries choose to receive the IRA proceeds over their life expectancies.*

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 12 The Benefits of a Stretch IRA Potentially maximize the value of your client’s IRA for the client’s heirs Minimize the current income taxes paid by your client’s beneficiaries by spreading out the IRA payments and associated income taxes Create a stream of income* for your client’s beneficiaries based on their life expectancies Create a Legacy for your clients to pass on to their beneficiaries! *Assumes contract has the cash value to support withdrawals. Guarantees are subject to the claims paying ability of the insurer. Future changes to tax laws may alter the tax-related benefits associated with beneficiaries spreading out payments through a Stretch IRA.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 13 1 Assumes contract has the cash value to support withdrawals. Guarantees subject to the claims paying ability of the insurer. 2 Assumes the non-spouse beneficiary passes away before reaching their full life expectancy. Life Expectancy Payments (Stretch IRA) Benefits Remaining balance grows tax- deferred Roth payments are tax-free Owner leaves legacy for beneficiary 1 Any remaining assets at the death of beneficiary goes to the beneficiary’s heir 2 Considerations IRA must be titled in decedent’s name Beneficiary must begin payments by of the year following the year of death Payments are based on life expectancy of the non-spouse beneficiary

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 14 Using a Stretch IRA Strategy IRA owner with a spouse as beneficiary IRA Owner Passes Away IRAs and other qualified plans already have the tax deferral feature found in annuities. For an additional cost, fixed annuities provide other benefits including death benefit protection and the ability to receive a lifetime income. Surviving spouse treats IRA as own Spousal continuation benefit credited 1 1 Assumes contract has cash value to support withdrawals. Guarantees subject to the claims paying ability of the insurer. The rate of return of underlying investments will fluctuate over time and there can be no guarantee that positive investment performance will be achieved.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 15 Using a Stretch IRA Strategy Surviving spouse names the child as beneficiary Beneficiary continuation option may be selected at this time Surviving spouse passes away Assumes contract has the cash value to support withdrawals. Guarantees subject to the claims paying ability of the insurer. IRAs and other qualified plans already have the tax deferral feature found in annuities. For an additional cost, fixed annuities provide other benefits including death benefit protection and the ability to receive a lifetime income.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 16 Using a Stretch IRA Strategy Child receives life expectancy payments at least annually and the IRA continues to grow tax-deferred IRAs and other qualified plans already have the tax deferral feature found in annuities. For an additional cost, fixed annuities provide other benefits including death benefit protection and the ability to receive a lifetime income. Child’s beneficiary may continue to receive life expectancy payments for the remainder of the schedule until all payments are received or the cash value of the contract is depleted. Tax-deferred growth continues on all payments not yet received. 1 1 Assumes contract has cash value to support withdrawals. Guarantees subject to the claims paying ability of the insurer. The rate of return of underlying investments will fluctuate over time and there can be no guarantee that positive investment performance will be achieved.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 17 Stretch IRA Example $1,000,000 Passed on to Jimmy Doe - $20,000 RMD (50 year life expectancy) $980,000 Amount after Distribution + $50,000 Interest from Annuity $1,030,000 (THIS IS BETTER THAN $600,000!!!!!)

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 18 Writing the Stretch IRA Four Simple Steps #1 - Complete the annuity application, suitability and product disclosure #2 - Designate non-spouse beneficiary(ies) on annuity app #3 - Transfer Form, if transferring assets #4 - If IRA is currently funded with an annuity include: State specific replacement forms (where required) Original contract

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 19 Beneficiary Designation with Restricted Payout Form Option for the IRA owner to limit pay out options for non spouse beneficiary Cannot limit spousal pay out options with this form

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 20 Marketing Materials & Forms Stretch IRA Materials Client Presentation Brochure Beneficiary Designation With Restricted Pay Out Form ING Presents Illustration Software for Stretch IRAs, NQ Stretch and Roth IRA Stretch Client Prospecting Letter

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 21 Making a Stretch IRA Part of Your Business Capitalize on the Opportunities Provide a valuable service to your clients Create a sense of financial security by offering predetermined distribution options for your client’s beneficiary Retain business by becoming the beneficiary’s financial expert Cross-sell through planning for both the IRA owner and subsequent beneficiaries

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 22 Roth IRAs - Opportunity Beginning in 2010, anyone may convert a traditional IRA to a Roth IRA. Beginning in 2010, any individual eligible for withdrawals may convert from a 401(k) to a Roth IRA. Now is the time to start planning for this conversion.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 23 Ongoing asset-based payments No reduction to upfront commission Payments continue for the life of the contract No Limits! No Catch!

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 24 When is 8% Better than 9%? Agent Use Only. Calculations are based on commission schedules which are effective 6/11/07 and are subject to change at any time. Calculations are estimates and are not binding on the company. Let’s look at a $100,000 policy assuming a 5% bonus, 6% annual interest crediting to the account values, and a 25 basis point trail

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 25 Elite Producer Plan 5% ING Contribution Shows the effects of ING’s contribution earning 4.5% in a fixed account if a producer would product $1.5M, $3M, or $5M for 10 years, with an average commission of 7%. This contribution rate reflects over 10 years of plan participation; in earlier years, the ING contribution rate is lower.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING ING Fixed Annuities VIP Club. Costa Rica. Just you and the blue... April 19-23, 2009 Four Seasons Resort at Peninsula Papagayo Qualification Level 2.25 million in sales 5 cases in 2008 calendar year

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 27 Disclosure Contracts issued by ING USA Annuity and Life Insurance Company, 909 Locust St., Des Moines, IA The company and its representatives cannot provide tax, legal or accounting advice. Clients should consult their own attorney or tax advisor about their specific circumstances. Products/features not available in all states. Withdrawals may be subject to Federal/State income tax and, if taken prior to age 59 1/2, an additional 10% Federal penalty tax. IRAs and other qualified plans already provide tax deferral like that provided by an annuity. Additional features and benefits such as contract guarantees, death benefits and the ability to receive a lifetime income are contained within the annuity for a cost. Please be sure the features and costs of the annuity are right for clients when considering the purchase of the annuity. "Standard & Poor's®", "S&P®", "S&P 500®", "Standard & Poor's 500", and "500" are trademarks of The McGraw-Hill Companies, Inc. and have been licensed for use by ING USA Annuity and Life Insurance Company. The Product is not sponsored, endorsed, sold or promoted by Standard & Poor's and Standard & Poor's makes no representation regarding the advisability of investing in the Product. The S&P 500 Index does not reflect dividends paid on the underlying stock." The Dow Jones Euro STOXX 50 ® is the intellectual property (including registered trademarks) of STOXX Limited, Zurich, Switzerland and/or Dow Jones & Company, Inc., a Delaware corporation, New York, USA, (the "Licensors"), which is used under license. The index strategies of the annuity contracts based on the Dow Jones Euro STOXX 50 ® are in no way sponsored, endorsed, sold or promoted by the Licensors and neither of the Licensors shall have any liability with respect thereto. Please note that the likelihood of obtaining value from the ING IncomeProtector Withdrawal Benefit rider decreases as issue ages increase. In order for owners issue age 75 and above to benefit from this rider, the interest credited to your accumulation value must be significantly less than expected based on historic averages. Depending on your issue age and the interest credited to your accumulation value, deferring your payment stream may significantly reduce the likelihood of obtaining value from the ING IncomeProtector Withdrawal Benefit. Contract Form Series: IU-IA-3065, IU-IA-3067, IU-IA-3064, IU-RA-3059, IU-RA-3060

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Agent Use Only ING 28 Thank You for your Time and Partnership with ING USA Annuity and Life