1. Next Generation ProVider Plus Guardian DI Brokerage www.DisabilityQuotes.com For Producer Use Only. Not For Use With The General Public. Disability income products underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned Stock subsidiary of the Guardian Life Insurance Company of America (Guardian),New York, NY, or provided by Guardian. Product provisions and features vary by state to state.

2. Features Remaining The Same Presumptive Total Disability Presumptive Total Disability Capital Sum Benefit Capital Sum Benefit Waiver of Elimination Period Waiver of Elimination Period Rehabilitation Benefit Rehabilitation Benefit Transplant & Cosmetic Surgery Benefit Transplant & Cosmetic Surgery Benefit Suspension During Military Service Suspension During Military Service Level & Graded Premium Options Level & Graded Premium Options

3. Total Disability Current ProVider Plus Current ProVider Plus –True Own Occupation for the entire benefit period for Occupation Classes 6 – 4P –Five years of True Own Occupation for Class 3 Updated ProVider Plus Updated ProVider Plus –True Own Occupation for the entire benefit period for all Occupation Classes –Specialty language

4. Specialty Protection Current ProVider Plus Current ProVider Plus –Embedded in the base contract –Only recognizes specialties of the American Board of Medical Specialties or the American Dental Association Updated ProVider Plus Updated ProVider Plus –Available only to medical & dental risks

5. Specialty Language Current ProVider Plus: Current ProVider Plus: If your occupation is limited to a single medical specialty certified by the American Board of Medical Specialties or a single dental specialty recognized by the American Dental Association, we will deem your specialty to be your occupation. Updated ProVider Plus: Updated ProVider Plus: If you have limited your occupation to the performance of the material and substantial duties of a single medical specialty or a single dental specialty, we will deem that specialty to be your occupation.

6. Own-Occupation Marketplace Updated ProVider Plus Current ProVider Plus Mass Mutual Radius Principal HH750 Standard Protector Plus MetLife Omni Advantage North-western RR DI Union Central DInamic 2000 Unum Provident Income Series III True Own Occ – White Collar Non-Medical / Non-Dental (1) (1) True Own Occ – Physicians & Dentists (2) (2) (1) (1) (2) (2) True Own Occ – Grey Collar Specialty Language for Physicians & Dentists (3) (3) (1) (4) (1) (4) (1) With MassMutual and Standard, policies with True Own Occupation have a 24-month mental disorder limitation in all jurisdictions (2) With MassMutual, MetLife and Union Central, not all medical and dental specialties have True Own Occupation (3) With the current ProVider Plus specialty language does not recognize sub-specialties (4) With Standard, specialty language applies to physicians and attorneys – specialty language is not available to dentists This comparison is based on the most recent information available to us at the time of creation of this comparison. It is not intended To be complete or compare all contract provisions. Refer to actual insurance policies for additional information.

7. Guard-O-Matic No Modal Factor for GOM (monthly premiums) No Modal Factor for GOM (monthly premiums) Saves between 3-5% Saves between 3-5% GOM premium is 1/12 of Annual Premium GOM premium is 1/12 of Annual Premium

8. Benefit Periods Current ProVider Plus Current ProVider Plus –X45 (graded lifetime extension benefit period) –To Age 65 –5 Years –2 Years Updated ProVider Plus Updated ProVider Plus –X45 (graded lifetime indemnity for total disability benefit) –To Age 67 –To Age 65 –10 Years –5 Years –2 Years

9. Waiver of Premium Current ProVider Plus Current ProVider Plus During disability: During disability: –Refunds premiums due and paid during the elimination period –Waives premium for 3 months following recovery Updated ProVider Plus Updated ProVider Plus During disability: During disability: –Refunds premiums paid that are attributable to the period of disability –Waives premium for 6 months following recovery

10. Other New Items Step-rate premium option Step-rate premium option Workplace Modification Benefit Workplace Modification Benefit Managerial Duties Endorsement Managerial Duties Endorsement Client friendly schedule page Client friendly schedule page One policy – multiple layers of coverage One policy – multiple layers of coverage Improved readability Improved readability

11. New Riders Additional Monthly Benefit Rider Additional Monthly Benefit Rider Retirement Protection Plus Rider Retirement Protection Plus Rider Automatic Benefit Enhancement Rider Automatic Benefit Enhancement Rider

12. ABE – Automatic Benefit Enhancement Rider Current ProVider Plus Current ProVider Plus (AIR) (AIR) –Rider has a premium –4% Fixed Interest Compound Increases Updated ProVider Plus Updated ProVider Plus (ABE) (ABE) –No cost rider –4% Fixed Interest Compound Increases

13. Riders in Common Social Insurance Substitute Rider Social Insurance Substitute Rider Partial Disability Benefit Rider Partial Disability Benefit Rider Cost of Living Adjustment Riders Cost of Living Adjustment Riders Catastrophic Disability Benefit Rider Catastrophic Disability Benefit Rider Unemployment Waiver of Premium Rider Unemployment Waiver of Premium Rider Future Increase Option Rider Future Increase Option Rider Residual Disability Benefit Rider Residual Disability Benefit Rider

14. COLA Riders Current ProVider Plus Current ProVider Plus –3% Maximum / 0% Floor Compound Interest –6% Maximum / 0% Floor w/Compound Interest –Annual increases for both riders are based on changes to CPI-U Updated ProVider Plus Updated ProVider Plus –3% Fixed w/Compound Interest –6% Maximum with 3% Floor w/Compound Interest Annual increases based on changes to CPI-U –Four-Year Delayed 3% Fixed Compound Interest

15. FIO Rider Current ProVider Plus Current ProVider Plus –Successful exercises are issued a separate policy with a policy fee for the amount –No special option dates Updated ProVider Plus Updated ProVider Plus –Successful exercises are issued an AMB rider for the amount issued –Special Option Dates Date declared by the Company Loss of GLTD (replaces GDR) –The 1/3 rule does not apply for FIO amounts under $1,000

16. Residual Disability Rider Current ProVider Plus Current ProVider Plus –Triggers on 20% loss –50% benefit for first 6 months Proportional benefit thereafter Proportional benefit thereafter –6 month averaging –Greater than 75% loss equals 100% benefit –$500 rule –Indexation of Prior Income Updated ProVider Plus Updated ProVider Plus –Triggers on 15% loss –Loss of income benefit for first 12 months Proportional benefit thereafter –Greater than 75% loss equals 100% benefit –Explicit Recovery Benefit –Indexation of Prior Income

17. Premiums Improved Class 6 premiums Improved Class 6 premiums Competitive COLA premiums in addition to higher guaranteed indexing Competitive COLA premiums in addition to higher guaranteed indexing Lower premiums for young professionals Lower premiums for young professionals Improved female premiums Improved female premiums Competitive unisex premiums Competitive unisex premiums No fee for Guard-o-matic No fee for Guard-o-matic Lower premiums for RPP Lower premiums for RPP

18. Payment Options Step Rate Premiums – New Step Rate Premiums – New –Available to issue ages up to age 40 –Premiums remain level to age 35 or 5 years, whichever is longer –The ultimate premium is equal to 95% of the attained age level premium Graded & Level Premiums Graded & Level Premiums –Same approach

19. Step-Rate Example Example Example –Male Select Risk, Issue Age 30, To Age 65 Benefits –$4,000 of Monthly Indemnity –Residual Disability Benefits & 3% COLA The Level Annual Premium = $1,581.20 The Level Annual Premium = $1,581.20 Step Rate Premium Step Rate Premium –The Initial Annual Premium = $1,339.20 For 5 Years –The Ultimate Annual Premium = $1,803.60 To 65 The Introductory Graded Annual Premium is $620.80 The Introductory Graded Annual Premium is $620.80

20. Class 6 Rates $4,000 Monthly Indemnity with Residual Disability Benefits $4,000 Monthly Indemnity with Residual Disability Benefits Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$ 918.00 $ 710.00 - 22.7% 25$ 918.00 $ 710.00 - 22.7% 35$1,226.80 $1,067.20 - 13.0% 35$1,226.80 $1,067.20 - 13.0% 45$1,897.60 $1,612.80 - 15.0% 45$1,897.60 $1,612.80 - 15.0% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,284.80 $1,128.80 - 12.1% 25$1,284.80 $1,128.80 - 12.1% 35$1,939.20 $1,668.80 - 13.9% 35$1,939.20 $1,668.80 - 13.9% 45$2,696.40 $2,223.20 - 17.5% 45$2,696.40 $2,223.20 - 17.5%

21. Class 6 w/ COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,084.40 $ 841.60 - 22.4% 25$1,084.40 $ 841.60 - 22.4% 35$1,434.00 $1,227.20 - 14.4% 35$1,434.00 $1,227.20 - 14.4% 45$2,153.60 $1,863.20 - 13.5% 45$2,153.60 $1,863.20 - 13.5% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,542.00 $1,260.40 - 18.3% 25$1,542.00 $1,260.40 - 18.3% 35$2,302.00 $1,878.00 - 18.4% 35$2,302.00 $1,878.00 - 18.4% 45$3,082.80 $2,510.40 - 18.6% 45$3,082.80 $2,510.40 - 18.6%

22. Class 5 & 5M $4,000 Monthly Indemnity with Residual Disability Benefits $4,000 Monthly Indemnity with Residual Disability Benefits Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$ 995.20 $ 895.60- 10.0% 25$ 995.20 $ 895.60- 10.0% 35$1,331.20$1,350.40+ 1.4% 35$1,331.20$1,350.40+ 1.4% 45$2,059.60$2,046.40- 0.6% 45$2,059.60$2,046.40- 0.6% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,394.00$1,427.60+ 2.4% 25$1,394.00$1,427.60+ 2.4% 35$2,105.20$2,114.80+ 0.5% 35$2,105.20$2,114.80+ 0.5% 45$2,928.40$2,823.20- 3.6% 45$2,928.40$2,823.20- 3.6%

23. Class 5 & 5M w/COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,176.40$1,063.60- 9.6% 25$1,176.40$1,063.60- 9.6% 35$1,556.80$1,554.40- 0.2% 35$1,556.80$1,554.40- 0.2% 45$2,337.60$2,365.60+ 1.2% 45$2,337.60$2,365.60+ 1.2% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,673.60$1,595.60- 4.7% 25$1,673.60$1,595.60- 4.7% 35$2,499.60$2,381.20- 4.7% 35$2,499.60$2,381.20- 4.7% 45$3,348.40$3,189.60- 4.7% 45$3,348.40$3,189.60- 4.7%

24. Class 4 & 4M $4,000 Monthly Indemnity with Residual Disability Benefits $4,000 Monthly Indemnity with Residual Disability Benefits Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,344.80$1,130.40- 16.0% 25$1,344.80$1,130.40- 16.0% 35$1,723.20$1,709.20- 0.8% 35$1,723.20$1,709.20- 0.8% 45$2,690.80$2,594.80- 3.6% 45$2,690.80$2,594.80- 3.6% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,902.80$1,806.80- 5.0% 25$1,902.80$1,806.80- 5.0% 35$2,826.80$2,680.80- 5.2% 35$2,826.80$2,680.80- 5.2% 45$3,938.00$3,538.60- 9.0% 45$3,938.00$3,538.60- 9.0%

25. Class 4 & 4M w/COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,599.20$1,343.20- 16.0% 25$1,599.20$1,343.20- 16.0% 35$2,024.00$1,968.20- 2.7% 35$2,024.00$1,968.20- 2.7% 45$3,059.20$3,001.20- 1.9% 45$3,059.20$3,001.20- 1.9% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$2,296.40$2,020.00- 12.0% 25$2,296.40$2,020.00- 12.0% 35$3,368.40$3,020.40- 10.3% 35$3,368.40$3,020.40- 10.3% 45$4,509.20$4,050.00- 10.2% 45$4,509.20$4,050.00- 10.2%

26. Class 3 & 3M Premiums $4,000 Monthly Indemnity with Residual Disability Benefits $4,000 Monthly Indemnity with Residual Disability Benefits Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,641.80$1,362.40- 17.0% 25$1,641.80$1,362.40- 17.0% 35$2,127.60$2,063.20- 3.0% 35$2,127.60$2,063.20- 3.0% 45$3,341.20$3,134.40- 6.2% 45$3,341.20$3,134.40- 6.2% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$2,360.80$2,182.00- 7.6% 25$2,360.80$2,182.00- 7.6% 35$3,568.40$3,240.40- 9.2% 35$3,568.40$3,240.40- 9.2% 45$4,985.60$4,331.20- 13.1% 45$4,985.60$4,331.20- 13.1%

27. Class 3 & 3M w/COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA $4,000 Monthly Indemnity with Residual Disability Benefits & 3% COLA Benefits To Age 65, 90 Day Elimination Period Benefits To Age 65, 90 Day Elimination Period Male Select Risks Male Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$1,950.00$1,620.80- 16.9% 25$1,950.00$1,620.80- 16.9% 35$2,500.40$2,377.20- 4.9% 35$2,500.40$2,377.20- 4.9% 45$3,798.00$3,626.00- 4.5% 45$3,798.00$3,626.00- 4.5% Female Select Risks Female Select Risks AgeCurrent ProVider PlusUpdated ProVider Plus AgeCurrent ProVider PlusUpdated ProVider Plus 25$2,842.00$2,440.40- 14.1% 25$2,842.00$2,440.40- 14.1% 35$4,252.40$3,650.80- 14.1% 35$4,252.40$3,650.80- 14.1% 45$5,707.20$4,895.60- 14.2% 45$5,707.20$4,895.60- 14.2%

28. 10-Year Benefit Period New benefit period targeting middle aged clients New benefit period targeting middle aged clients –35 year olds will pay approximately 26% less than with a To Age 65 benefit period –45 year olds will pay approximately 20% less than with a To Age 65 benefit period –50 year olds will pay approximately 11.5% less than with a To Age 65 benefit period Also an option for underwriters when confronted by an adverse risk Also an option for underwriters when confronted by an adverse risk

29. 4-Year Delayed COLA A new Cost of Living Adjustment rider A new Cost of Living Adjustment rider –Unique for the IDI industry The insured self-insures the inflation risk of a short duration disability The insured self-insures the inflation risk of a short duration disability –Provides a guaranteed 3% compound indexation of benefits starting on the 4 th anniversary of claim The 4-Year Delayed COLA costs less The 4-Year Delayed COLA costs less –Approximately 30% less for a 25 year old –Approximately 35% less for a 35 year old –Approximately 32% less for a 45 year old

30. ALL NEW RPP Male Select Risks Male Select Risks $1,000 Monthly Indemnity with 3% COLA, Benefits To Age 65, 180 Day Elimination Period $1,000 Monthly Indemnity with 3% COLA, Benefits To Age 65, 180 Day Elimination Period AgeCurrent ProVider PlusUpdated ProVider PlusDifference AgeCurrent ProVider PlusUpdated ProVider PlusDifference 25$254.80$171.20- 32.8% 25$254.80$171.20- 32.8% 35$324.70$236.40- 27.2% 35$324.70$236.40- 27.2% 45$466.10$340.30- 27.0% 45$466.10$340.30- 27.0% 25$274.30$208.70- 23.9% 25$274.30$208.70- 23.9% 35$350.40$291.20- 16.9% 35$350.40$291.20- 16.9% 45$504.00$422.50- 16.2% 45$504.00$422.50- 16.2% 25$363.90$256.40- 29.5% 25$363.90$256.40- 29.5% 35$448.30$360.90- 19.5% 35$448.30$360.90- 19.5% 45$651.20$527.30- 19.0% 45$651.20$527.30- 19.0% 25$437.40$305.10- 30.2% 25$437.40$305.10- 30.2% 35$547.50$432.20- 21.1% 35$547.50$432.20- 21.1% 45$801.20$634.50 45$801.20$634.50

31. RPP – Female Rates Female Select Risks Female Select Risks $1,000 Monthly Indemnity with 3% COLA, Benefits To Age 65, 180 Day Elimination Period $1,000 Monthly Indemnity with 3% COLA, Benefits To Age 65, 180 Day Elimination Period AgeCurrent ProVider PlusUpdated ProVider PlusDifference AgeCurrent ProVider PlusUpdated ProVider PlusDifference 25$ 351.90$245.10- 30.3% 25$ 351.90$245.10- 30.3% 35$ 508.00$350.20- 31.1% 35$ 508.00$350.20- 31.1% 45$ 657.60$450.30- 31.5% 45$ 657.60$450.30- 31.5% 25$ 379.90$302.30- 20.4% 25$ 379.90$302.30- 20.4% 35$ 549.60$435.00- 20.9% 35$ 549.60$435.00- 20.9% 45$ 712.20$562.00- 21.1% 45$ 712.20$562.00- 21.1% 25$ 512.90$375.00- 26.9% 25$ 512.90$375.00- 26.9% 35$ 732.00$543.20- 25.8% 35$ 732.00$543.20- 25.8% 45$ 949.20$703.90- 25.8% 45$ 949.20$703.90- 25.8% 25$ 626.40$449.30- 28.03% 25$ 626.40$449.30- 28.03% 35$ 916.00$653.70- 28.6% 35$ 916.00$653.70- 28.6% 45$1,192.00$849.20 45$1,192.00$849.20