1. How to customize this presentation (delete this slide when done) Customize the copy In “Normal” view, you can add or edit copy on any slide where indicated. Click on the copy where indicated on the title slide and edit or update with your agent/agency information. Click on the non-affiliation copy where indicated in red on the final slide (the disclosures slide) and edit or update with your agency information. Reformat the red font color to white as you complete your edits. Do not alter any legally approved content or images required by Ameritas. Submit your customized file for Compliance Review You must submit your customized file to Maria Langan, AIC manager of Communications/Administration, through AdTrax on www.reged.com for review before you use it.www.reged.com

2. achieve the retirement you dream of avoid retirement traps 10/13/2015 2 Representative Name Agency Name

3. agenda Understanding retirement traps Address how to avoid retirement traps Next steps Questions and Answers 3 10/13/2015

4. retirement traps 4 10/13/2015 Taxes Contribution limits Disability Bear markets Withdrawal penalties Required Minimum Distributions Source: www.healthcarefinancenews.com, last accessed February 17, 2012.

5. sources of income Taxable Tax-Deferred Tax-Free 10/13/2015 5

6. taxes 10/13/2015 6 Lower maximum tax rates on capital gains and dividends could make the investment returns for the taxable investment more favorable. Investors should consider their personal investment choices and income tax brackets both current and anticipated when making an investment decision. It’s likely an investor’s tax bracket could change over time.

7. taxes 10/13/2015 7 Lower maximum tax rates on capital gains and dividends could make the investment returns for the taxable investment more favorable. Investors should consider their personal investment choices and income tax brackets both current and anticipated when making an investment decision. It’s likely an investor’s tax bracket could change over time.

8. contribution limits Many retirement savings tools such as a 401(k) or IRA enjoy tax-deferred growth but contributions are limited or, in some cases, may preclude a client’s eligibility. 10/13/2015 8 Source: http://www.usatoday.com/money/perfi/retirement/2010- 07-20-1Asocialsecurity20_ST_N.htm

9. disability Since there is no earned income while you are disabled, employer contributions to most qualified plans cease and an employee’s ability to contribute is suspended. 10/13/2015 Source: Commissioner’s Disability Insurance Tables A and C, assuming equal weights by gender and occupation class

10. down markets 10 10/13/2015 Once you retire, bear markets could possibly jeopardize the amount of money you have to live on.

11. down markets 11 10/13/2015

12. an alternate approach 12 10/13/2015

13. required minimum distributions Tax-deferred retirement plans require withdrawals whether you need it or not. Qualified plan balances may be subject to both income and transfer taxes upon your death, which often reach 30% or more. 10/13/2015 13

14. early retirement Full Retirement and Age 62 Benefit by Year of Birth 10/13/2015 14 Source: www.socialsecurity.gov/retire2/agereduction.htm

15. achieve the retirement you dream of 15 10/13/2015 Not only does life insurance offer a valuable death benefit, cash value policies can also provide retirement cash flow through a combination of withdrawals and policy loans, helping to supplement retirement income. Tax law permits a policy owner to withdraw life insurance policy cash values up to the policy owner’s basis or investment in the contract without income tax consequences. Withdrawals and loans will reduce the available death benefit. Withdrawals beyond basis may be taxable income. Excess and unpaid loans will reduce policy value and may cause the policy to lapse. If a policy lapses, unpaid loans are treated as distributions for tax purposes. For more information about the tax results of life insurance, consult your attorney or tax advisor.

16. avoid retirement traps Life insurance has no annual contribution limits or income eligibility limits. 10/13/2015 16 Contributions in excess of certain guidelines will disqualify the policy as life insurance for federal income tax purposes or may classify the policy as a modified endowment contract, thereby eliminating certain tax benefits.

17. avoid retirement traps Life insurance can help in the event of disability. 10/13/2015 17

18. avoid retirement traps Life insurance can help reduce the impact of a bear market. 10/13/2015 18

19. avoid retirement traps Life insurance has no penalties on distributions. 10/13/2015 19 Unless policy is a modified endowment contract.

20. avoid retirement traps Life insurance can help increase your legacy. 10/13/2015 20

21. next steps 21 10/13/2015 Data collection Set up next meeting date

22. 10/13/2015 22 10/13/2015 Representative Name Agency Name Phone Email (Agency name) is not an affiliate of Ameritas. 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, Acacia Life Insurance Company, The Union Central Life Insurance Company and Ameritas Investment Corp., member FINRA/SIPC. Ameritas Life Insurance Corp and Acacia Life Insurance Company are 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. At Ameritas, insurance agents solely provide financial information incidental to the sale of insurance products. Investment advisors provide financial planning and investment advice independent of the sale of financial services and products. Investment advisors may be licensed and registered with Ameritas Investment Corp. or other registered investment advisors. Representatives of Ameritas do not provide tax or other legal advice. Please consult your tax advisor or attorney regarding your situation. Ameritas® and the bison are registered service marks of Ameritas Life Insurance Corp. © 2013 Ameritas Mutual Holding Company, 5900 O Street, Lincoln, NE 68510