1. For Producer or Registered Representative use only. Not for use with clients. RP 2684 3-14

2. For Producer or Registered Representative use only. Not for use with clients. proven ideas to grow your retirement plan business in 2014 Joe Roy, Senior Regional Director Steve Dunlap, Regional Director Ameritas Life Insurance Corp. Retirement Plans Division Rick Rietmann Standard Financial Services John Kenan Southeast Financial Services, Inc.

3. For Producer or Registered Representative use only. Not for use with clients. disclosure This information is provided by Ameritas ®, which is a marketing name for subsidiaries of Ameritas Mutual Holding Company, including: Ameritas Life Insurance Corp., Ameritas Life Insurance Corp. of New York, and Ameritas Investment Corp., member FINRA/SIPC. Ameritas Life Insurance Corp. is not licensed in New York. Each company is solely responsible for its own financial condition and contractual obligations. For more information about Ameritas ®, visit ameritas.com. Standard Financial Services and Southeast Financial Services, Inc. are not affiliates of Ameritas. Ameritas ® and the bison design are registered service marks of Ameritas Life Insurance Corp. Fulfilling life ® is a registered service mark of affiliate Ameritas Holding Company. © 2014 Ameritas Mutual Holding Company

4. For Producer or Registered Representative use only. Not for use with clients. converting SIMPLE IRA plans to Safe Harbor 401(k)s SIMPLE IRA should have been in place for a while Owners should be bumping up against the maximum Notify employees by November 2 that the SIMPLE IRA is being terminated.

5. For Producer or Registered Representative use only. Not for use with clients. converting SIMPLE IRA plans to Safe Harbor 401(k)s Participants over 50 can greatly increase contributions Salary deferrals: $12,000 vs $17,500 Catch-up: $2,500 vs $5,500 Total increase: $8,500 per year

6. For Producer or Registered Representative use only. Not for use with clients. converting SIMPLE IRA plans to Safe Harbor 401(k)s Match goes from 3% to 4% or employer contribution goes from 2% to 3% (increase in 1% of employer contribution) Can also do a profit sharing contribution Administrative costs higher in 401(k) plan Have done 3 to 5 similar cases in each of the last 3 years

7. For Producer or Registered Representative use only. Not for use with clients. converting SIMPLE IRA plans to Safe Harbor 401(k)s Help your clients when they outgrow their SIMPLE IRA New commission opportunity for you Have done 3 to 5 similar cases in each of the last 3 years

8. For Producer or Registered Representative use only. Not for use with clients. converting SIMPLE IRA plans to Safe Harbor 401(k)s 2013 CASE Electric company in Waverly, Neb. Current plan was a SIMPLE IRA Used an Affinity TPA for financial professional’s introduction to client

9. For Producer or Registered Representative use only. Not for use with clients. converting SIMPLE IRA plans to Safe Harbor 401(k)s 2013 CASE Assets of over $1 million Company approaching 100 employees Client liked the Auto-Enrollment Safe Harbor plan Handed out semi-completed rollover forms at a safety meeting Received almost 100% of the rollovers

10. For Producer or Registered Representative use only. Not for use with clients. sales successes in 2013 Case in Boise, Idaho — Rick Rietmann Current plan with a financial institution -Lack of customer service -No assigned CSR -No RM equivalent -Agent had an excellent relationship with the owner

11. For Producer or Registered Representative use only. Not for use with clients. sales successes in 2013 Case in Boise, Idaho — Rick Rietmann Multiple companies under one plan One company had an ESOP (left in place) Broke the plan into 2 plans Improved testing / simplified administration

12. For Producer or Registered Representative use only. Not for use with clients. sales successes in 2013 Case in Boise, Idaho — Rick Rietmann Used a team approach Regional Manager brought into sales process Provided plan administrative expertise Built a relationship early in the process with client Standard Financial used a team approach in individual enrollments

13. For Producer or Registered Representative use only. Not for use with clients. sales successes in 2013 Relationships / Pain / Auto Features Auto-enrollment / auto everything Using target date funds to assist in auto-enrollment Isolating/identifying the pain points of the client Trump card: the financial professional’s relationship

14. For Producer or Registered Representative use only. Not for use with clients. Success stories – 4 cases totaling $11M in transfer assets and $1M in annual contributions Total fees were a secondary concern to the value of the plan’s features and services it’s about the client experience

15. For Producer or Registered Representative use only. Not for use with clients. 1 st Case Study - Large employer with very low participation Limited HR/Payroll/Benefits resources Aging ownership it’s about the client experience

16. For Producer or Registered Representative use only. Not for use with clients. Strategies Multiple Employer Plan Effective Communication Auto Enrollment – Target Date funds as QDIA Results Overall participation increased by 86 it’s about the client experience

17. For Producer or Registered Representative use only. Not for use with clients. 2 nd Case Study - Safe Harbor plan: 57 employees / 7 participants in 3 locations Increased participation to 49 Ancillary opportunities with ownership and key employees it’s about the client experience

18. For Producer or Registered Representative use only. Not for use with clients. Thank You!