1. TRUST. CHOICE. ACCESSIBILITY. 403(b) Retirement Plan

2. Road To Retirement F ree Money L ife Models O pportunity R OTH I t’s the Little Things D iversification A ccessibility T ax Deferred E arly Planning C hoice H uman Touch

3. Where do you want to go? Retirement plan distribution options Presenter Name: Richard Phelan Lincoln Financial Consultant

4. Imagine your futureself You ?

5. Change happens  Did you know? The average American holds 10.5 jobs between ages 18 and 40 Source: U.S. Bureau of Labor Statistics, August 2006. Age 18Age 40

6. All aboard for Retirement Harbor!

7. How long are you going to live? Bottom line: You may be retired for decades. Source: “Retirement Roulette,” Registered Representative report on a study by the Employee Benefit Research Institute, July 2006. Chance of living beyond the age of... Chance of living beyond the age of... At least one person has a chance of living beyond the age of... Male8592 Female88 94 Couple9297 50%25% 50%25% 50%

8. Agenda  You are here  Know your options  Who’s riding shotgun?

9. You are here  What kind of withdrawal options would you like to have?  What kind of access do you want to have to your money?  Do you want a lifetime income stream?  Do you want guarantee options?  Are you interested in avoiding fees?

10. Enjoy a favorite trip  You’re content with the plan you have  You like its investment managers  You like the withdrawals options  It is easy to access your money  Your plan provider will help you meet RMD regulations Take income from your current investments

11. Enjoy a favorite trip  You’re familiar with the plan and what it offers  You don’t need anything more  You probably won’t incur new fees  Opportunities for lifetime income Take income from your current investments

12. Enjoy a favorite trip  Inactive or retiree accounts may have limitations  Investment options limited  Withdrawals and distributions subject to plan provisions  Former employer may be sold or change the plan Take income from your current investments

13. Enjoy a new adventure  You want to explore your options  You are interested in having more control over your investment choices  You need flexible access to your money  You are concerned about outliving your retirement assets  You want to protect your assets from market volatility Roll your money over to an IRA

14. Enjoy a new adventure  Variety of investment choices  Simplified income planning  Access to your money  Continued tax-deferred growth Roll your money over to an IRA

15. Enjoy a new adventure  New fees, charges, and surrender period may apply  Early withdrawals may be subject to 10% IRS penalty Roll your money over to an IRA

16. Plan your own route  Lifetime income options with guaranteed minimum monthly payments  Guarantee options to protect your principal, earnings, and income  Death benefit protection options  Diverse fund lineups from highly respected investment management companies Guarantees are backed by the claims-paying ability of the issuing insurance company. An annuity for an IRA?

17. Detour! Take the cash  You want or need the money now  You are willing to pay the taxes and penalties  You have other sources of retirement income

18. State income taxes 10% early withdrawal penalty if under age 59½ 20% or $10,000 IRS withholding After taxes and penalties. Before taxes and penalties Detour! Take the cash Additional taxes *Not to be construed as tax or legal advice. For illustration purposes only—does not represent any particular investment.

19. Detour! Take the cash  You’ll have immediate access to what’s left of your money  Lose as much as half in taxes and penalties  Lose benefits of tax deferral  Reduced basis for retirement income

20. How efficient is your vehicle? 30-year savings growth of $50,000 rollover vs. cashout This hypothetical example assumes a 31% federal tax rate, a 5% state and local tax rate, and an 8% annual return. It is not indicative of any product or performance, and does not reflect any expense associated with investing. Taxes are due upon distribution. It is possible to lose money investing in securities. Changes in tax rates and tax treatment of investment earnings may impact the comparative results. You should consider your personal investment horizon and income tax bracket, both current and anticipated, when making an investment decision as these may further impact the results of the comparison. $120,760 $503,133 $27,000 reinvestment $50,000 cashed out and remainder reinvested in taxable vehicle $50,000 reinvestment $50,000 kept in tax-deferred qualified plan difference: $382,373 The tax-deferred investment is a far more efficient vehicle for growing your retirement savings!

21. Don’t be afraid to ask for directions You’re in the driver’s seat!  Take stock of your goals and options  Choose the road that’s right for you  Let us help get you where you want to go!

22. 2011 IRS Contribution Limits  $16,500 less than age 50  $22,000 for age 50 on or before 12/31 Set aside additional money Reposition some assets Consider different investment ideas

23. ACTION STEPS TO TAKE TODAY  Determine your retirement income sources  Get an estimate of your retirement expenses  Review your investment strategy  Check your beneficiaries  Save more – there’s still time!  Visit www.myretirement.orgwww.myretirement.org

24. Disclosures This material was prepared to support the promotion and marketing of insurance or investment company products. Lincoln Financial Group ® affiliates, their distributors, and their respective employees, representatives, and/or insurance agents do not provide tax, accounting, or legal advice. Any tax statements contained herein were not intended or written to be used, and cannot be used for the purpose of avoiding U.S. federal, state, or local tax penalties. Please consult your own independent advisor as to any tax, accounting, or legal statements made herein. Variable annuities are long-term investment products designed for retirement purposes. Investment return and principal value of an investment will fluctuate so that an investor’s unit values, when redeemed, may be worth more or less than their original cost. Purchase of an annuity contract through a qualified plan does not provide any additional tax deferral benefits beyond those already provided through the plan. If you are purchasing an annuity contract through a plan, you should consider purchasing it for its death benefit, annuity options, and other non-tax-related benefits. Variable products are sold by prospectus. Consider the investment objectives, risks, and charges and expenses of the variable product and its underlying investment options carefully before investing. The prospectus contains this and other information about the variable product and its underlying investment options. To request a prospectus call 877 533-0003 or obtain one from your investment representative. Please read it carefully before you invest or send money. Securities distributed by Lincoln Financial Distributors, Inc., a broker/dealer and wholesale distribution organization of Lincoln Financial Group. Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Affiliates are separately responsible for their own financial and contractual obligations. May go down in value Not a depositNot FDIC-insuredNot insured by any federal government agency Not guaranteed by any bank or savings association ©2008 Lincoln National Corporation

25. Road To Retirement Thank you for joining us today Contact Information Christine A. Carter, CMFC(r) Consultant | Client Services TIAA-CREF | Financial Services for the Greater Good Tel: 877.267.4510 Fax: 813. 910.2090 ccarter@tiaa-cref.org ccarter@tiaa-cref.org Richard Phelan Retirement Consultant Lincoln Financial Group Phone: 321-773-4500 Toll-free: 1-888-744-4294 Fax: 260-455-9551 Richard.Phelan@LFG.com Office of Human Resources 321-674-8100