1. [Agent Name] [Company] [Phone] [E-mail] AFN41716

2. A Sound Investment in Helping Protect You and Your Company

3. Overview Understanding Long-Term Care ‒ What is Long-Term Care? ‒ When Will You Need Long-Term Care? ‒ What Does Long-Term Care Cost? ‒ Who Pays for Long-Term Care? Benefit to Employers Benefit to Employees Workplace Solutions Program Next Steps

4. What is Long-Term Care? Persons with physical illness or disabilities often need hands-on assistance with activities of daily living such as: Persons with cognitive impairments may need supervision, protection or verbal reminders to accomplish everyday activities Bathing Dressing Eating Continence Toileting Transferring

5. Who Uses Long-Term Care Services? 58% 65 and older 42% Includes Working Age Adults, ages 18-64 Forty-two percent of Americans who need long-term care are under age 65. Source: Health Policy Institute, Georgetown University, 2008.

6. Long-Term Care Costs Today, the average cost for a year in a nursing home is $75,000. * At 5% compound inflation, these costs may double to over $150,000 per year in fifteen years and quadruple to over $300,000 per year in 30 years. *“Women and Long-Term Care,” Research Report, Ari N. Houser, AARP Public Policy Institute, April 2007.

7. Monthly Home Care Costs Source: Mutual of Omaha Insurance Company, “Cost of Long-Term Care Services,” April 2008. These rates are based on a home health aid providing 5 hours of care per day, 7 days per week. Atlanta $2,700 Miami $2,400 New York City $3,000 Portland $3,150 Pittsburgh $2,850 Dallas $2,700 Seattle $3,300 Richmond $2,700 Madison $3,300 San Francisco $3,600 Salt Lake City $3,000 Denver $3,150 Boston $3,300 Chicago $3,000 Boise $2,400 San Diego $3,000 Phoenix $2,850 Albuquerque $2,700 Jacksonville $2,850 Las Vegas $3,150 Los Angeles $3,000 Portland $3,150 Syracuse $3,150 Hartford $3,150

8. Monthly Nursing Home Care Costs Source: Mutual of Omaha Insurance Company, “Cost of Long-Term Care Services,” April 2008. Nursing home costs are based on a semi-private room. Atlanta $4,860 Miami $5,850 New York City $9,570 Portland $6,660 Pittsburgh $6,330 Dallas $3,710 Seattle $6,810 Richmond $5,280 Madison $5,250 San Francisco $6,330 Salt Lake City $4,080 Denver $5,490 Boston $8,190 Chicago $5,190 Boise $5,130 San Diego $6,060 Phoenix $4,800 Albuquerque $4,470 Jacksonville $5,250 Las Vegas $5,190 Los Angeles $5,070 Portland $6,120 Syracuse $7,950 Hartford $9,330

9. Long-Term Care Financial Risk *“Women and Long-Term Care,” Research Report, Ari N. Houser, AARP Public Policy Institute, April 2007. 1 Year of Assistance 3 Years of Assistance 5 Years of Assistance Today$ 75,000 $225,000$375,000 In 10 Years 122,167366,501610,835 In 20 Years 198,997596,992994,987 In 30 Years 324,146972,4371,620,728 Costs today and in the future for one, three or five years of assistance in a nursing home.*

10. Who Pays for Long-Term Care? Source: Georgetown University: Long-Term Care Financing Project, National Spending for Long-Term Care Fact Sheet, Harriet L. Komisar and Lee Shirey Thompson, Updated February 2007. Medicare 20.4% Medicaid 48.9% Private LTC Insurance 7.2% Other Private 2.7% Out of Pocket 18.1% Other Public 2.6%

11. Long-Term Care Insurance Benefits to Employers

12. The Impact of Long-Term Care on the Workplace The “Sandwich Generation” Baby boomers meeting the caregiving needs of their own children and elderly parents – may be: Late for work Distracted at work Required to take time off to carry out their responsibilities

13. Long-Term Care Insurance “The Cutting Edge Benefit” Adding long-term care insurance to your company’s employee benefit plan… Can help enhance your ability to recruit and retain your valuable employees Demonstrates you care about your employees and their families Helps make you a “leader” in your industry by providing this vital employee benefit May be able to create a carve-out plan for key employees. This policy gives you the option to select which classes of employees you wish to extend coverage to and how much you want to participate in the cost.

14. Myth #1 “I have to cover all employees.” NOT TRUE Long-Term Care Insurance can be offered on a selective basis to any employee class you choose (IRS Section 105-106) Employers can pay ALL, SOME or NONE of the premium

15. Myth #2 “I have to be a large employer to receive tax breaks.” NOT TRUE Tax breaks are available to: Individuals C-Corporations S-Corporations Self-employed Sole Proprietorships Partnerships See your professional tax advisor for advice regarding tax issues.

16. Tax Benefit Summary * – C Corporation C-Corporation Business Tax Benefit 100% of premium is deductible Personal Tax Benefit For Owner(s) 1 None Income Tax To Employee Generally no income tax to employees Income Tax To Owners Generally no income tax to owners Taxation Of Benefits Received Generally tax-free. May be taxable if per diem is received in excess of Qualified LTCi expenses incurred and/or Internal Revenue Code maximum *Internal Revenue Code Section 162(a)(l), Section 213(d). Employers should consult with their own tax and legal advisors. 1 No deduction allowed on coverage for the owner, spouse or dependents if the owner is eligible to participate in any other employer subsidized (wholly or partially paid by an employer) plan including that of a spouse’s employer. [This slide is optional. Appropriate tax benefit summary slide will be shown to the employer.]

17. Tax Benefit Summary * – S Corporation S-Corporation Business Tax Benefit 100% of total premiums paid for employees, spouses & dependents are deductible Personal Tax Benefit For Owner(s) 1 Owners of more than 2% can deduct 100% of “eligible” premiums paid for themselves, their spouses & dependents on their personal tax returns Income Tax To Employee Generally no income tax to employees Income Tax To Owners Premiums paid on behalf of 2% or more owners, their spouses and dependents are treated as taxable income to the owners Taxation Of Benefits Received Generally tax-free. May be taxable if per diem is received in excess of Qualified LTCi expenses incurred and/or Internal Revenue Code maximum * Internal Revenue Code Section 162(l), Section 213(d)(l)(D)(10). Employers should consult with their own tax and legal advisors. 1 No deduction allowed on coverage for the owner, spouse or dependents if the owner is eligible to participate in any other employer subsidized (wholly or partially paid by an employer) plan including that of a spouse’s employer. [This slide is optional. Appropriate tax benefit summary slide will be shown to the employer.]

18. Tax Benefit Summary * – Partnerships Partnerships Business Tax Benefit 100% of premium is deductible Personal Tax Benefit For Owner(s) 1 Partners can deduct 100% of eligible premiums paid for themselves, spouses and dependents on their personal tax returns Income Tax To Employee Generally no income tax to employees Income Tax To Owners Premiums paid on behalf of partners, their spouses and dependents are treated as taxable income to the partners Taxation Of Benefits Received Generally tax-free. May be taxable if per diem is received in excess of Qualified LTCi expenses incurred and/or Internal Revenue Code maximum * Internal Revenue Code Section 162(l), Section 213(d)(l)(D)(10). Employers should consult with their own tax and legal advisors. 1 No deduction allowed on coverage for the owner, spouse or dependents if the owner is eligible to participate in any other employer subsidized (wholly or partially paid by an employer) plan including that of a spouse’s employer. [This slide is optional. Appropriate tax benefit summary slide will be shown to the employer.]

19. Tax Benefit Summary * – Sole Proprietor Sole Proprietor Business Tax Benefit 100% of total premiums paid for employees, spouses and dependents are deductible Personal Tax Benefit For Owner(s) 1 The Owner can deduct 100% of “eligible” premiums paid for himself/herself, spouse and dependents on their personal tax return Income Tax To Employee Generally no income tax to employees Income Tax To Owners Generally no income tax to owner Taxation Of Benefits Received Generally tax-free. May be taxable if per diem is received in excess of Qualified LTCi expenses incurred and/or Internal Revenue Code maximum * Internal Revenue Code Section 162(l), Section 213(d)(l)(D)(10). Employers should consult with their own tax and legal advisors. 1 No deduction allowed on coverage for the owner, spouse or dependents if the owner is eligible to participate in any other employer subsidized (wholly or partially paid by an employer) plan including that of a spouse’s employer. [This slide is optional. Appropriate tax benefit summary slide will be shown to the employer.]

20. Myth #3 “Insurance is a good solution, but it’s too expensive.” NOT TRUE It’s more affordable than you probably realize Costs significantly less than health insurance premiums Premiums are level from year to year* Employers can pay all, some or none of the employee’s premium * Premiums for Flex-to-Age 85 sm become level after age 65

21. Long-Term Care Insurance Benefits to Employees

22. Retirement-related survey found… 63% of pre-retirees are concerned about having enough money to pay for long-term care 40% indicated they would use long- term care insurance as a strategy to protect themselves financially 61% describe themselves as interested in obtaining insurance to protect against retirement risks 2007 Risks and Process of Retirement Survey Report, Society of Actuaries.

23. Why long-term care insurance? It benefits your employees. Can help protect retirement assets Favorable underwriting Reduced premium rates Extended family coverage Portability Tax advantages

24. Why long-term care insurance? It benefits your employees. Full portability, employees keep reduced rates as long as policy is in effect Payroll deduction Additional family members may be eligible for coverage: Spouses* Adult Children (18 and older) of employees/retirees Parents, step-parents, in-laws and siblings Grandparents, step-grandparents and in-laws *Includes domestic & civil union partners, where permitted by law.

25. Long-Term Care Insurance

26. Advantages of Purchasing Through the Employer Available to actively-at-work employees Available to eligible employees’ spouses or domestic partners Underwriting based on as few as three health questions Minimum participation requirements Premium reduction Simple pre-packaged plans

27. Workplace Solutions – 5 Plan Options

28. Great Built-In Benefits Five-year rate guarantee Portability Waiver of premium Calendar day elimination period No elimination period for CASH-First Benefit Policy is guaranteed renewable for life See Outline of Coverage for details on qualifying benefits.

29. Optional Benefits Additional Premium Required Inflation Protection Options 3%, 3.5%, 4%, 4.5% or 5% Compound* Maximum Lifetime, Monthly Maximum and Monthly Cash Benefits increase every year** * Not available in all states. ** Assuming a compound inflation protection option is selected.

30. United of Omaha

31. Workplace Solutions – Base Plan Issue AgeMonthly Premium 35$11.06 45$12.42 55$16.70 65$30.30 $50,000 Initial Maximum Lifetime Benefit $2,000 Initial Maximum Monthly Benefit $800 Initial Maximum Cash Benefit *Does not include inflation protection option.

32. Next Steps Choose:  Employer Pay-All  Executive Carve-out  Voluntary Then work with your agent to: Collect census Complete group approval forms Develop education and enrollment strategy and timelines

33. United LTCi Solutions WORKPLACE SOLUTIONS Long-Term Care Insurance Helping you, your employees and their families with asset protection. This is a solicitation of insurance. Policy forms LTC09U-5ML, LTC09U-10ML (or state equivalent). In ID, LTC09U-5ML- ID, LTC09U-10ML-ID; in OK, LTC09U-5ML-OK, LTC09U-10ML-OK; in OR, LTC09U-5ML-OR, LTC09U-10ML-OR; in PA, LTC09U-5ML-PA, LTC09U-10ML-PA; in TX, LTC09U-5ML-TX, LTC09U-10ML-TX; in WA, LTC09U-5ML-WA, LTC09U-10ML-WA. Coverage may vary by state. These policies have exceptions, limitations and reductions. An insurance agent may contact you by telephone. Long-term care insurance underwritten by United of Omaha Life Insurance Company, a Mutual of Omaha company, Mutual of Omaha Plaza, Omaha, NE 68175.

34. [Agent Name] [Company] [Phone] [E-mail]