1. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 A Protection and Retirement Strategy All In One. Accumulation and Protection Planning Combo

2. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 Important Disclosures  Accumulation and Protection Planning Combo is, first and foremost, a concept. It is not a product or contract.  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.  The Voya™ Life Companies and their agents and representatives do not give tax or legal advice. This information is general in nature and not comprehensive; the applicable laws change frequently and the strategies suggested may not be suitable for everyone. Each taxpayer should seek advice from his or her tax and legal advisors regarding their individual situation.

3. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 Are You Protecting Your Financial Future? The challenges are clear. You need to: Protect more for a secure future. 1 Save more for retirement. 2

4. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 The Realities We Face: Social Security and Federal Spending Entitlements and Interest Driving Future Spending Surge Source: Congressional Budget Office, 2012 Long-Term Budget Outlook, Alternative Fiscal Scenario, June 5, 2012, http://www.cbo.gov/publication/43288 (accessed June 5, 2012).

5. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  Premature Death: If your income stopped at your death, how would your family cope? A comprehensive financial strategy helps plan for these events and provides peace of mind.  Disability: Disability is something most people do not like to think about. However, the chances that you will become disabled are probably greater than you realize. Studies show that a 20-year-old worker has a 3-in-10 chance of becoming disabled before reaching full retirement age.  Longevity: For many, the time spent in retirement is longer than ever. With today’s medical advancements and healthier lifestyles, many Americans can expect to live much longer.  Health Care: Advances in medical research and technology have helped to create one of the world’s most modern health care systems. As the dialogue for how to pay for it all plays across the front pages of our newspapers and over the network airwaves, one thing is certain: as the chart notes, we will pay more and more for our healthcare costs. Additional Challenges – “The Need to Protect”

6. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  Social Security  Personal Assets: Faced with the turbulent economy of recent years, millions of Americans the past few years have followed this financial strategy: “duck and cover.” That works well inside a boxing ring. Not so much when planning for a future that starts with a retirement you deserve.  Employer Sponsored Plans: Pension, Profit Sharing, 401(k), 403(b), SEP, SIMPLE You Need to Avoid: –Short-term decisions that lead to long-term financial mediocrity. –Retirement that leaves you wanting for more while living on less. –Planning that accounts for the expected while ignoring the potential for the unexpected. Additional Challenges – “The Need to Save”

7. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  Work Longer – Retire Later  Increase Qualified Plan Contributions  Save More in Personal Assets Possible Solutions

8. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  If your income stopped because of your death, what would be the impact on your family?  Life insurance coverage on you may provide a “safety net.” Voya’s Accumulation and Protection Planning Combo provides death benefit protection in an efficient manner, and may provide tax advantaged supplemental income at retirement. Plus: Premature Death Can Devastate Your Financial Plans

9. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 The Accumulation and Protection Planning Combo combines term life insurance and cash value life insurance to provide:  Death Benefit Protection for your family  Tax Advantaged Accumulation for your retirement What is Accumulation and Protection Planning Combo?

10. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  Income Tax-free Death Benefit  Income Tax-deferred Growth Potential  Tax-free Supplemental Income  Flexible Premium Contributions  No IRS Distribution Requirements or Penalties Key Benefits of Life Insurance

11. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 Accumulation and Protection Planning Combo

12. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 Accumulation and Protection Planning Combo

13. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 * A portion of the policy’s surrender value may be available as a source of supplemental retirement income through policy loans and withdrawals. Policy loans/partial withdrawals may have tax implications and may cause the policy to lapse. Income tax free policy distributions may be achieved by policy loans or withdrawing to the cost basis (usually premiums paid). This assumes the policy qualifies as life insurance, is not a modified endowment contract and is not lapsed or surrendered with an outstanding loan. Policy loans and withdrawals may reduce the policy’s death benefit and available net surrender value. In addition, in the case with an Indexed Universal Life policy, they may reduce or eliminate index credits and may limit your ability to make elections to the Indexed Strategy. Accumulation and Protection Planning Combo

14. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 * A portion of the policy’s surrender value may be available as a source of supplemental retirement income through policy loans and withdrawals. Policy loans/partial withdrawals may have tax implications and may cause the policy to lapse. Income tax free policy distributions may be achieved by policy loans or withdrawing to the cost basis (usually premiums paid). This assumes the policy qualifies as life insurance, is not a modified endowment contract and is not lapsed or surrendered with an outstanding loan. Policy loans and withdrawals may reduce the policy’s death benefit and available net surrender value. In addition, in the case with an Indexed Universal Life policy, they may reduce or eliminate index credits and may limit your ability to make elections to the Indexed Strategy. Accumulation and Protection Planning Combo

15. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 * A portion of the policy’s surrender value may be available as a source of with an outstanding loan. Policy loans and withdrawals may reduce the policy’s death benefit and available net surrender value. In addition, in the case with an Indexed Universal Life policy, they may reduce or eliminate index credits and may limit your ability to make elections to the Indexed Strategy. ** Death proceeds from a life insurance policy are generally income tax-free and if properly structured, may be free from estate tax. supplemental retirement income through policy loans and withdrawals. Policy loans/partial withdrawals may have tax implications and may cause the policy to lapse. Income tax free policy distributions may be achieved by policy loans or withdrawing to the cost basis (usually premiums paid). This assumes the policy qualifies as life insurance, is not a modified endowment contract and is not lapsed or surrendered Accumulation and Protection Planning Combo

16. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  Male, Age 45  $1,000,000 death benefit need  $10,000 available to: –Purchase life insurance –Save for retirement How Does It Work – A Sample Situation

17. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 Efficiency Equals Accumulation and Protection Combo Initial Net Death BenefitAnnual Premium Cash Value Life Insurance$250,000$8,882 Voya TermSmart 20$750,000$1,118 Total$1,000,000$10,000 After 20 years he has approximately $300,000 in his permanent policy How Does It Work – A Sample Situation

18. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 How Does It Work – A Sample Situation Efficiency Equals Accumulation and Protection Combo Initial Net Death BenefitAnnual Premium Cash Value Life Insurance$250,000$8,882 Voya TermSmart 20$750,000$1,118 Total$1,000,000$10,000 After 20 years he has approximately $300,000 in his permanent policy What if he put the $10,000 in a $1,000,000 permanent policy?

19. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515 How Does It Work – A Sample Situation Efficiency Equals Accumulation and Protection Combo Initial Net Death BenefitAnnual Premium Cash Value Life Insurance$250,000$8,882 Voya TermSmart 20$750,000$1,118 Total$1,000,000$10,000 After 20 Years he has approximately $300,000 in his permanent policy What if he put the $10,000 in a $1,000,000 permanent policy? After 20 years he would have approximately $200,000 in his permanent policy

20. ©2014 Voya Services Company. All rights reserved. CN0404-9224-0515  You may need to accumulate more funds in order to retire  You may also want your family to be secure if you die unexpectedly  It may make sense to accomplish both goals in the same financial tool Voya Accumulation and Protection Combo