1. Reward & Retain Key Executives Nonqualified Deferred Compensation (“NQDC”) / Supplemental Executive Retirement Plan (“SERP”) Arrangements ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616

2. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 Important disclosures  The Voya™ Life Companies and their agents and representatives do not give tax, legal or accounting advice. This information is general in nature and not comprehensive, the applicable laws may change and the strategies suggested may not be suitable for everyone. You should seek advice from your tax and legal advisors regarding your individual situation.  These materials are not intended to and cannot be used to avoid tax penalties and they were prepared to support the promotion or marketing of the matters addressed in this document. Each taxpayer should seek advice from an independent tax advisor.  All guarantees are based on the financial strength and claims-paying ability of the issuing insurance company, who is solely responsible for obligations under its own policies.  Life insurance products are issued by ReliaStar Life Insurance Company (Minneapolis, MN), ReliaStar Life Insurance Company of New York (Woodbury, NY) and Security Life of Denver Insurance Company (Denver, CO). Within the State of New York, only ReliaStar Life Insurance Company of New York is admitted and its products issued. All are members of the Voya™ family of companies.

3. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 Introducing NQDC / SERP Arrangements  Tax deferral for Executive

4. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 Introducing NQDC / SERP Arrangements  Tax deferral for Executive  Discriminate in favor of “Select Group”

5. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 Introducing NQDC / SERP Arrangements  Tax deferral for Executive  Discriminate in favor of “Select Group”  “Golden Handcuffs”

6. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 Introducing NQDC / SERP Arrangements  Tax deferral for Executive  Discriminate in favor of “Select Group”  “Golden Handcuffs”  Cost recovery for Employer, provided policy remains in force to Executive’s death

7. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangements  Employer promises Executive future benefit (defined contribution or defined benefit)  Employer informally funds promise by purchasing life insurance policy on Executive  At retirement, or at death, Executive or Executive's estate receives promised benefit  Arrangement is subject to IRC § 409A

8. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangement: How it works EmployerExecutive 1 NQDC or SERP Agreement

9. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangement: How it works EmployerExecutive Voya Life Companies 2 1 NQDC or SERP Agreement

10. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangement: How it works EmployerExecutive Voya Life Companies 1 NQDC or SERP Agreement 2 3

11. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangement: How it works EmployerExecutive Voya Life Companies 4 NQDC or SERP Agreement 1 2 34

12. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangement: How it works EmployerExecutive 2 Voya Life Companies 34 4 NQDC or SERP Agreement 1 5

13. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP Arrangements Potential advantages  Tax deferral for Executive  Provides potential source of supplemental retirement income  “Golden Handcuffs”  Cost recovery available to Employer Potential disadvantages  Subject to § 409A rules  Retirement benefits subject to income taxes  Funding asset is subject to claims of Employer’s creditors  Timing of payments must be “fixed” when plan is adopted; no flexibility  Subject to ERISA “Top Hat” limitations

14. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP in action Hypothetical case Widget Corp. wants to reward and retain services of Mr. Brown:  Wants to provide tax deferral  Wants “golden handcuffs” to retain Brown’s services  Wants arrangement that offers cost recovery for Employer

15. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP in action Hypothetical case Assume:  Mr. Brown is 50 and in excellent health (preferred non-smoker)  Mr. Brown already contributes the maximum to his 401(k) plan  Widget Corp. offers Mr. Brown opportunity to make deferrals into NQDC arrangement and agrees to make matching contributions of 25% of Mr. Brown’s deferrals

16. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP in action Hypothetical case  Brown elects to defer $50k per year for 15 years (until age 65)  Widget Corp. contributes $12.5k per year (25 cents on the dollar)  Deferrals and matching contributions are credited with 5.0% annual interest  Widget Corp. informally funds the arrangement with a cash value life insurance policy

17. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 NQDC / SERP in action Hypothetical case  Based on assumptions, Mr. Brown’s annual supplemental retirement benefit would be $129,933 The information above illustrates how a cash value insurance policy may be used in connection with this concept to potentially achieve the results shown. It is purely hypothetical, is for illustrative purposes only and does not represent any specific product. Individual results will vary based on your age, gender, health, individual policy fees & charges including the cost of insurance.

18. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 What has been accomplished?  Tax-deferred source of supplemental retirement income created for Executive  Employer benefited by “golden handcuffs” placed on Executive  Employer able to use life insurance to recover some or all of the costs of providing the benefit

19. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0514-10070-0616 Thank you!