1. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. Corporate Office: 250 South Executive Drive, Suite 300 Brookfield, WI 53005 800.627.3660 www.NISBenefits.com Understanding Your Retiree Special Pay Plan Rochester Public Schools

2. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 2 What is a Special Pay Plan (SPP)? Allows you to receive Separation-of- Service and or retirement severance payments in a way that permanently saves taxes for you and your employer!

3. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 3 You permanently save 7.65% FICA Tax! Your employer permanently saves 7.65% FICA Tax!

4. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 4 Fixed Annuity* Guaranteed not to fall below 2.50% through 2014.** Guarantees are subject to the claims paying ability of AUL. * American United Life Insurance Company’s unallocated group Fixed Annuity. **After 2014 the minimum guarantee is a floating rate between 1-3%, reset annually. Not FDIC insured. Based on the claims- paying ability of the investment provider.

5. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. How does the Special Pay Plan work? Your employer contributes the severance amount determined by your employment contract into the SPP dollar for dollar Amounts over the annual IRS limit of $52,000 will be contributed into the SPP the next tax year You can access SPP assets at anytime, however IRS 403(b) distribution rules apply Time withdrawals when your tax bracket is lower 5

6. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 6 You can ROLLOVER funds from other retirement accounts into your SPP.

7. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 7 MidAmerica, National Insurance Services, and GWN Securities, Inc. are not affiliates of American United Life Insurance Company® (AUL), a OneAmerica® company, and are not OneAmerica® companies.

8. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. Questions 8

9. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 9 Things to remember: Win/Win You permanently saved 7.65% FICA tax. Wait to withdraw SPP assets when your tax bracket is lower. Fixed rate guarantee of 2.50% through calendar year 2014. Rollover funds from your other retirement accounts if they are crediting lower rates of interest. *Not FDIC insured. Based on the claims-paying ability of the investment provider.

10. Securities offered through GWN Securities Inc. 11440 Jog Road, Palm Beach Gardens FL 33418 866.650.0132 Member FINRA, SIPC. National Insurance Services is not affiliated with GWN Securities, Inc. 10 To view balance and transactions: Log into: www.MidAmerica.biz User name: Social security number* Password: Last 4 digits of social security* *Note: You will be prompted to change your user name and password after your first login. Address/beneficiary change, claims, forms, statements, etc: www.MidAmerica.biz 800.430.7999 Investment advice: National Insurance Services Aaron A. Casper, AIF® aacasper@nisbenefits.com NIS Corporate Office 800.627.3660