1. The Retirement Protection Plus Program Disability Insurance Protection for Retirement Plan Contributions

2. The Hypothetical 401(k)  Robert is a 35 year old male earning $100,000. He contributes 10% of his salary to his 401(k). Robert’s employer makes an additional 3% matching contribution.  During the course of a 30 year career, Robert will contribute over $650,000 toward his retirement assuming an annual 3% increase in income for future years with continued personal contributions and employer matches of 10% and 3%, respectively.  Assuming Robert earns an 8% return on his 401(k) investments, the account balance at age 65 could grow to $2,377,704.

3. The Impact of a Disability on Robert’s 401(k)* *Assumes that no retirement contributions are made during the disability Hypothetical 401(k) Balance at Age 65

4. The Uncertainty of Disability  What are the odds of becoming too sick or injured to work during peak income earning years?  Can Robert predict the likelihood or duration of a potential disability?  What can be done to safeguard his future and protect his family’s financial security? Probability of Disability* Age Today For 6 Months For One Year For Two Years For Five Years 2535%27%17%13% 3033%21%16%13% 3531%20%16%13% 4028%18%15%12% 4525%17%14%11% 5014%12%17%10% * Source: 1985 Commissioner’s Disability Income Table

5. The Solution: The Retirement Protection Plus (RPP) Program  Retirement Protection Plus is not a pension plan or a substitute for one.  RPP is a program that helps provide disability income insurance to replace retirement plan contributions in the event that one becomes disabled.  RPP uses ProVider Plus, our own occupation, non-cancellable and guaranteed renewable to age 65 individual disability income insurance product.*  The Goal:to provide insureds with close to what they could have expected from their retirement plan if there were no disability. *Disability insurance policy forms 0100, 1100 or 2100 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. Policy forms NC111 or NC112 provided by Guardian.

6. The Solution: The Retirement Protection Plus (RPP) Program  RPP protects up to 100% of current retirement contributions plus 100% of the contributions the employer makes.  Issue limits under the RPP program are closely aligned with defined contribution plan limits as set forth by the Internal Revenue Service.  In the event of a total disability, benefits are paid into an irrevocable trust.  Important optional riders such as the Cost of Living Adjustment rider and the Future Increase Option rider will help protect increased annual contributions based on increased future earnings, without further proof of medical insurability.

7. The Solution: The Retirement Protection Plus (RPP) Program  The irrevocable trust is administered by the Guardian Trust Company, FSB.* There are no trust administrative fees.  Proceeds are deposited into the trust and invested by the Guardian Trust Company, FSB at the insured’s direction.  Trust proceeds are available to the insured at age 65. *Guardian Trust Company, FSB, is a wholly owned subsidiary of The Guardian Life Insurance Company of America, New York, NY. Fiduciary accounts and investments held in fiduciary accounts such as mutual funds, annuities and securities are not FDIC insured, are not deposits or other obligations of Guardian Trust, are not guaranteed by Guardian Trust, and involve investment risks, including possible loss of principal.

8. Hypothetical 401(k) & RPP Trust Balance at Age 65 Male, age 35, occupation class 4 Earning $100,000 annually at age 35 10% of salary 401(k) contributions Salary increases 3% annually Average annual rate of return on 401(k) is 8% Average annual rate of return on RPP Trust is 8% Future Increase Option exercised whenever applicable (min. $200 benefit increase) 401(k) and RPP Trust 8% return is hypothetical and used for illustration purposes only Illustration Assumes: Policy includes: $1,080 monthly benefit, 6 month elimination period, To Age 65 benefit period, 3% Cost of Living Adjustment rider, and $880 Future Increase Option The Solution: The Retirement Protection Plus (RPP) Program

9.  The RPP Program offers invaluable protection against the impact of disability to 401(k) savings  In the best of circumstances (that is, one never suffers a disability), the sum of all premiums paid under the RPP program accounts for approximately 1.1% of the balance of the hypothetical 401(k) savings at age 65  In a worst case scenario (that is, one becomes permanently disabled immediately after the purchase of coverage under the RPP program), there can be peace of mind knowing that contributions towards retirement can continue. And, in our example, the RPP Trust could replace as much as 92% or more of the retirement savings.