Representative Name (outside affiliates add non-affiliated language) Representative Title X.P-1 C (9/10) Retirement Readiness Looking at the Road Ahead

Retirement - Insurance - Investments2 Important Information Insurance products, annuities and retirement plan funding issued by (third party administrative services may also be provided by) ING Life Insurance and Annuity Company ( Windsor, CT). Securities are distributed by ING Financial Advisers, LLC (member SIPC), Windsor, CT or through other broker/dealers with which it has selling agreements. Annuities may also be issued by ReliaStar Life Insurance Company (Minneapolis, MN) and ReliaStar Life Insurance Company of New York (Woodbury, NY). Variable annuities issued by ReliaStar Life Insurance Company are distributed by ING Financial Advisers, LLC. Variable annuities issued by ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York are distributed by Directed Service, LLC. Only ING Life Insurance Annuity Company and ReliaStar Life Insurance Company of New York are admitted and issue products in the state of New York. All companies are members of the ING Family of companies. © 2011 ING North America Insurance Corporation.

Retirement - Insurance - Investments3 Important Information Insurance products, annuities and retirement plan funding issued by (third party administrative services may also be provided by) ING Life Insurance and Annuity Company ( Windsor, CT). Securities are distributed by ING Financial Advisers, LLC (member SIPC), Windsor, CT or through other broker/dealers with which it has selling agreements. Annuities may also be issued by ING USA Annuity and Life Insurance Company (Des Moines, IA) and are distributed by Directed Services, LLC. All companies are members of the ING Family of companies. © 2011 ING North America Insurance Corporation.

Retirement - Insurance - Investments4 Important Information Securities and [financial planning] offered through ING Financial Partners, (member SIPC), 909 Locust Street, Des Moines, IA or through other broker-dealers with which it has selling agreements. © 2011 ING North America Insurance Corporation.

Retirement - Insurance - Investments5 Important Information Recordkeeping and Plan administrative services provided by ING Institutional Plan Services, LLC. © 2011 ING North America Insurance Corporation.

Important Information Registered representative and retirement educational seminars are provided by ING Investment Advisors, LLC. These educational seminars are provided to you as a supplemental service to your plan sponsor as part of the Plan Administrative services provided by ING Institutional Plan Services, LLC. The information contained herein should not be constituted as (i) an offer to sell or solicitation of an offer to buy an security or (ii) a recommendation as to the advisability of investing in, purchasing or selling any security. You should contact your investment representative (or advisor), attorney, accountant or tax advisor, with regard to your individual situation prior to implementing a retirement plan strategy. © 2011 ING North America Insurance Corporation. Retirement - Insurance - Investments6

7 Important Information Framewor(k) and (k)Choice Recordkeeping and Plan administrative services provided by ING Institutional Plan Services, LLC. Mutual funds offered through ING Financial Advisers, LLC (member SIPC). © 2011 ING North America Insurance Corporation.

Retirement - Insurance - Investments8 Important Information (continued) Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 ½, an IRA 10% premature distribution penalty tax may apply. Money taken from the annuity will be taxed as ordinary income in the year the money is distributed. An annuity does not provide any additional tax deferral benefit, as tax deferral is provided by the plan. Annuities may be subject to additional fees and expenses to which other tax-qualified funding vehicles may not be subject. However, an annuity does provide other features and benefits, such as lifetime income payments and death benefits, which may be valuable to you. Variable investments, of any kind, are not guaranteed and are subject to investment risk including the possible loss of principal. The investment return and principal value of the security will fluctuate so that when redeemed, it may be worth more of less than the original investment. In addition, there is no guarantee that any variable investment option will meet its stated objective..For 403(b)(1) fixed or variable annuities, employee deferrals (including earnings) may generally be distributed only upon your: attainment of age 59½, severance from employment, death, disability, or hardship. Note: Hardship withdrawals are limited to employee deferrals made after 12/31/88. Exceptions to the distribution rules: No Internal Revenue Code withdrawal restrictions apply to 88 cash value (employee deferrals (including earnings) as of 12/31/88) and employer contributions (including earnings). However, employer contributions made to an annuity contract issued after December 31, 2008 may not be paid or made available before a distributable event occurs. Such amounts may be distributed to a participant or if applicable, the beneficiary: upon the participant's severance from employment or upon the occurrence of an event, such as after a fixed number of years, the attainment of a stated age, or disability. For 403(b)(7) custodial accounts, Employee deferrals and employer contributions (including earnings) may only be distributed upon your: attainment of age 59½, severance from employment, death, disability, or hardship. Note: hardship withdrawals are limited to: employee deferrals and 88 cash value (earnings on employee deferrals and employer contributions (including earnings) as of 12/31/88). You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing.

Retirement - Insurance - Investments9 Important Information (continued) Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 ½, an IRA 10% premature distribution penalty tax may apply. Money taken from the annuity will be taxed as ordinary income in the year the money is distributed. An annuity does not provide any additional tax deferral benefit, as tax deferral is provided by the plan. Annuities may be subject to additional fees and expenses to which other tax-qualified funding vehicles may not be subject. However, an annuity does provide other features and benefits, such as lifetime income payments and death benefits, which may be valuable to you. Variable investments, of any kind, are not guaranteed and are subject to investment risk including the possible loss of principal. The investment return and principal value of the security will fluctuate so that when redeemed, it may be worth more of less than the original investment. In addition, there is no guarantee that any variable investment option will meet its stated objective. For 403(b)(1) annuities, the Internal Revenue Code (IRC) generally prohibits withdrawals of 403(b) salary reduction contributions and earnings on such contributions prior to death, disability and age 59 ½, severance of employment, or financial hardship. Amounts held in a 403(b)(1) annuity as of 12/31/1988 are grandfathered and are not subject to these restrictions. For 403(b)(7) custodial accounts, the IRC generally prohibits withdrawals of any contributions and attributable earnings prior to death, disability, age 59 ½, severance of employment, or financial hardship. For both 403(b)(1) annuities and 403(b)(7) custodial accounts, the amount available for hardship is limited to the lesser of the amount necessary to relieve the hardship, or the account value as of 12/31/1988, plus the amount of any salary reduction contributions made after 12/31/1988 (exclusive of any earnings). All Guarantees are based on the financial strength and claims-paying ability of the issuing insurance company, who is solely responsible for all obligations under its policies. You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing.

Retirement - Insurance - Investments10 Important Information (continued) You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing.

Retirement - Insurance - Investments11 Important Information (continued) This presentation/seminar contains information regarding insurance products for sale.

Retirement - Insurance - Investments12 Retirement is a Beginning… Not a Destination Volunteer Spend time with family Travel Try new hobbies Start a new business Embark on a new career Will Your Retirement Income Last the Journey?

Retirement - Insurance - Investments13 Roadblocks to Retirement Income Success You Can Navigate Them.

Retirement - Insurance - Investments % of females age 65 will live past age % of males age 65 will live past age 84. Based on Annuity 2000 Mortality Table assuming relatively good health (2005). Were Living Longer than Ever Anticipated

Retirement - Insurance - Investments15 Is there a Downside to a Long Life? The example mentioned above is hypothetical and assumes an annual growth rate of 6% for illustrative purposes only and is not intended to project the performance of any specific investment. Actual rates of return will vary over time.

Retirement - Insurance - Investments16 With Age Comes Healthcare Costs 1.Longer time spent in retirement + 2.Medicare premiums, co-payments and other cost-sharing + 3.Vision, eyeglasses, hearing aids and costs not covered by Medicare Required annuity to cover projected out-of-pocket health care costs, , 2007 dollars: Year of RetirementSingleCouple 2010$102,966$205, ,752283, ,899377, ,767491,534 Source: Center For Retirement Research at Boston College, February 2008

Retirement - Insurance - Investments17 Navigating Retirement Healthcare Costs Consider working longer Step up retirement savings Watch weight and exercise more

Retirement - Insurance - Investments19 Recognize the Corrosive Power of Inflation How much will your current income be worth in 20 years? $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0TodayIn 5 yearsIn 10 yearsIn 15 yearsIn 20 years $30,000 $25,878 $22,323 $19,256 $16,610

Retirement - Insurance - Investments20 The Importance of Asset Allocation and Risk

Retirement - Insurance - Investments21 The Importance of Asset Allocation and Risk Potential risk/reward balance of asset classes Global/International Small/Mid/Specialty Large Cap Growth Large Cap Value Stability of Principal Bonds Balanced Lower RISK Higher POTENTIAL REWARD Higher Using diversification as part of an investment strategy neither assures nor guarantees better performance and cannot protect against loss in declining markets.

Retirement - Insurance - Investments22 Get an Early Start Start saving early Save for the long run Poor performance in the early years of retirement can drastically impact the lifespan of retirement assets. The results can follow you throughout retirement

Retirement - Insurance - Investments23 $100,000 $300,000 $500,000 $600,000 $0 $400,000 $200, % withdrawal rate 9% withdrawal rate 8% withdrawal rate 7% withdrawal rate 6% withdrawal rate Hypothetical value of $500,000 invested at year-end Portfolio: 50% large company stocks, 50% intermediate-term bonds. Assumes reinvestment of income and no transaction costs or taxes. 5 years10 years20 years15 years Past performance is no guarantee of future results. Source: Ibbotson Presentation Materials, Used with permission. Keep Your Withdrawals Realistic

Retirement - Insurance - Investments24 Important Information Standard & Poor's 500 Composite Total Return Index - The Standard & Poor's (S&P) 500 index is a market-value-weighted unmanaged index covering the stock of 500 industrial, utility, transportation and financial companies. The index return includes the reinvestment of dividends and is considered to be representative of the performance of large capitalization companies of the U.S. markets. Barclays Capital U.S. Aggregate Bond Total Return Index - The Barclays Capital U.S. Aggregate Index represents securities that are SEC- registered, taxable, and dollar denominated. The index covers the U.S. investment grade fixed rate bond market, with index components for government and corporate securities, mortgage pass-through securities, and asset-backed securities.

Retirement - Insurance - Investments25 Pay Attention to Qualified Account Withdrawals State and local taxes may also apply. Type of TaxWhen it AppliesHow Much it May Be Income TaxIf you withdraw money that has not yet been taxed Current federal income tax rate up to 35% Early Withdrawal Penalty Generally, if you withdraw prior to age 59 1/2 10% of amount withdrawn Required Minimum Distribution Penalty* If you dont withdraw at least the Minimum Required Distribution beginning at the later of retirement or April 1st of the year after you turn age 70 1/2 50% of Minimum Required Distribution not taken * Required Minimum Distributions requirements are waived for 2009.

Retirement - Insurance - Investments26 Withdrawals from Qualified Accounts at 70½ The IRS requires a minimum distribution (RMD) when you reach age 70½ Failure to withdraw or withdrawing too little leads to a 50% penalty tax on the amount that you should have withdrawn Consider Mary: Marys RMD$8,000 Her actual withdrawal$3,000 Discrepancy$5,000 IRS penalty$2,500

Retirement - Insurance - Investments27 Be in Sync with Your Spouse/Partner Take the time to discuss your personal retirement goals Identify what you want to do and map out the cost Identify and consolidate your retirement assets Create a retirement spending plan Determine appropriate options for social security and pensions Make sure you and your spouse/partner are on the same road

Retirement - Insurance - Investments28 Direct Route to Retirement Income

Retirement - Insurance - Investments29 Keys for Success Plot your destination Make sure your spouse/partner is on board Track your planning progress Create and follow a retirement income roadmap

Retirement - Insurance - Investments30 Plot Your Destination Five to ten years before you retire, ask yourself… Where will you live? What will you do? How will you live? How do you expect your health will hold up? How long do you expect to live?

Retirement - Insurance - Investments31 If you don't know where you are going, you might wind up someplace else. -Yogi Berra

Retirement - Insurance - Investments32 Test-Drive Your Plan Evaluate your current retirement savings plan and identify whether increased savings are needed (catch-up provisions may be available) Compare to the goals and needs you desire and identify gaps How will you replace your paycheck? Pension and Social Security benefits may not be enough to maintain pre- retirement income levels Are you on track?

Retirement - Insurance - Investments33 Social Security Administration, Office of Policy Data, Fast Facts & Figures About Social Security, 2006, Aggregate Income, By Source, 2004, Released September 2006 Map Out Your Retirement Income Strategy Social Security provides about 40 percent of the average retirees monthly income Where will your retirement income come from? On average, pensions provide about 20 percent of the typical retirees income

Retirement - Insurance - Investments34 Second career Rental income IRAs, banking instruments Investments Employer-sponsored retirement plans How Will You Fund Potential Income Gaps? Your share may come from…

Retirement - Insurance - Investments35 Create Your Retirement Income Roadmap In retirement, its all about smart money management

Retirement - Insurance - Investments36 Organize Your Resources 1. Create an emergency fund to cover up to 6 months expenses 2. Separate remaining assets A. Short-term money to cover necessary expenses B. Mid-term money for discretionary expenses C. Long-term money to grow and potentially replenish other sources

Retirement - Insurance - Investments37 Short-term: Checking Account, Emergencies Manage Cash Flow to Maintain Your Income Income Producing Growth Long Term Asset Allocation Consolidation of assets Fill In Flow Pension and Social Security Mid-term: Income Producing Long- term: Growth Potential Fill Cover Essential Retirement ExpensesCover Discretionary Expenses Purchasing Power Preservation

Retirement - Insurance - Investments38 Short-term money Use Short-term Money to Cover Necessary Expenses Typical income needs: Food Housing Utilities Taxes Insurance Emergency reserves Essential living expenses Short-term: Checking Account, Emergencies

Retirement - Insurance - Investments39 Mid-term money Fill the Mid-term Money Source Next Typical income needs: Money needed to refill the short- term money account and pay for: Travel Entertainment Housing Car/repairs Education Mid-term: Income Producing

Retirement - Insurance - Investments40 Long-term money Stash Some Cash Away for the Long-Term Typical income needs: Money needed to refill the mid-term money account and provide for: Potential long-term growth Additional income to compensate for inflation and longevity Using asset allocation as part of your investment strategy neither assures nor guarantees better performance and cannot protect against loss in declining markets Long- term: Growth Potential

Retirement - Insurance - Investments41 Be Methodical When Cashing in Your Savings 1.Taxable investments 2.Tax-deferred funds 3.ROTH IRA money Early in Retirement Later in Retirement

Retirement - Insurance - Investments42 Upon separation from service, you have the following options: Keep your money in your retirement plan Rollover to an IRA Take an income payout option Options for Defined Contribution Plans

Retirement - Insurance - Investments43 Itinerary for Your Retirement Income Journey Cover short-term needs first Be ready for emergencies Convert personal savings to income, if needed Hold back money for niceties Invest some money for growth

Retirement - Insurance - Investments44 15 Retirement… You Can Get There from Here

Retirement - Insurance - Investments45 Road-Side Assistance When You Need It [Registered Representative Name] [Broker Dealer Name with which Rep is affiliated] (outside affiliates add non-affiliated language) [Phone Number] [ - optional]