1. Using Life Insurance to Enhance Wealth Transfer For Producer or Broker/Dealer Use Only. Not for Public Distribution.

2. Agenda Consider MetLife for your next Leveraged Credit Shelter Trust client Case studies and action plan What is a Leveraged Credit Shelter Trust and how does it work? Identify potential clients and their concerns

3. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Identify Potential Clients & Concerns For Producer or Broker/Dealer Use Only. Not for Public Distribution.

4. Widow or Widower Existing Credit Shelter Trust Age 50-85 Doesn’t Need Trust Income OK with Resigning as Trustee Focused on Wealth Transfer Do you Know this Client Insurable

5. For Producer or Broker/Dealer Use Only. Not for Public Distribution. I don’t need the income The Concern I don’t need the income from the Credit Shelter Trust, so how do I use those assets to increase the amount transferred to the trust’s remainder beneficiaries? increase the amount transferred

6. For Producer or Broker/Dealer Use Only. Not for Public Distribution. The Issue The Credit Shelter Trust (CST) is designed to transfer assets up to the deceased's lifetime exemption amount to non-spouse beneficiaries while still providing the surviving spouse with access to income from those assets, if needed. transfer assets access to income

7. For Producer or Broker/Dealer Use Only. Not for Public Distribution. The Leveraged Credit Shelter Trust Strategy For Producer or Broker/Dealer Use Only. Not for Public Distribution.

8. What is a Leveraged Credit Shelter Trust? A simple way for widows or widowers to utilize life insurance in their Credit Shelter Trusts to enhance the amount of wealth left to the beneficiaries. life insurance enhance wealth

9. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Potential solutions for decreasing trust income Municipal bonds Growth stocks Annuities

10. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Life insurance –Income tax-free death benefit for trust beneficiaries –Tax-deferred growth of policy cash value –Potential for guarantees 1 1 All product guarantees are based on the claims-paying ability and financial strength of the issuing insurance company Potential solutions for decreasing trust income

11. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Potential solutions For choosing the right funding option Investment alternatives for trust assets Cost of death benefit protection Optional death benefit guarantees Immediately leveraged wealth transfer Step-up in basis (at death) Tax-deferred accumulation Wealth transfer tax-free 2 Life Insurance Traditional Investments YES NO YES NO YES 3 NO YES NO YES 4 NO YES 2 Subject to strict adherence to gift tax laws regarding annual exclusion gifts. Clients should seek advice from legal and tax advisors before any transfers are made to an irrevocable trust. 3 While technically not a stepped up basis at death, life insurance death benefits are generally paid income tax-free under IRC Section 101(a). 4 Only specific life insurance contracts offer guaranteed death benefits. Guarantees are based on the financial strength and claims paying ability of the issuing insurance company.

12. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Implementing the Strategy Provide Client Personalized Illustration and Product Prospectus, if Applicable 5 1 Discuss Wealth Transfer Goals with Client 2 Inventory Current assets in both trusts 3 Evaluate Credit Shelter Trust Funding Options and Life Insurance Needs 4 Determine Premium Amount 6 Initiate Underwriting Discuss wealth transfer goals with client Client confers w/tax and legal counsel to ensure this technique is appropriate for the particular CST Evaluate current trust assets, credit shelter trust funding options, life insurance needs and insurability Determine premium amount Provide personalized client illustration and product prospectus, if applicable Initiate underwriting

13. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Case Studies & Action Plan For Producer or Broker/Dealer Use Only. Not for Public Distribution.

14. Case Study Age: 68 Estate: $5m CST: $1m funded with after-tax investments growing at 5% 3 Children: ages 50, 48 and 45 Risk Tolerance: Low Goal: Increase wealth transfer to children with reduced risk Meet Catherine *This example is hypothetical, actual results will vary.

15. For Producer or Broker/Dealer Use Only. Not for Public Distribution. The cost of doing nothing… Note: Assumes Catherine lives an additional 17 years. 5% is based on an annual rate of return. For Illustrative Purposes Only. Actual Results will vary.

16. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Proposed strategy Reposition half of trust assets to Guarantee Advantage Universal Life with Coverage Continuation Rider Note: Assumes Catherine lives an additional 17 years.

17. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Compare the results $166,452 additional wealth created All product guarantees are based on the claims-paying ability and financial strength of the issuing insurance company. Note: Assumes Catherine lives an additional 17 years.

18. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Benefits to your client Retains unwanted income in the trust Income tax-free death benefit for trust beneficiaries Tax-deferred growth of policy cash value Potential for death benefit guarantees 5 5 All product guarantees are based on the claims-paying ability and financial strength of the issuing insurance company

19. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Benefits to you Introduces you to future generations of your most successful clients Deepens client relationships Potential for new sales May uncover additional assets

20. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Determine Premium Amount and policy type Provide Client Personalized Illustration and Product Prospectus, if Applicable 6 Determine whether trust can purchase life insurance on surviving spouse Evaluate investment alternatives for trust Economics of life insurance purchased in the trust Determine insurability of surviving spouse Spouse should resign as trustee 5 Inventory Current Assets in Both Trusts 4 Schedule Time for Client Meetings 2 Identify and Qualify Clients 1 Initiate Underwriting 7 3 Discuss Wealth Transfer Goals with Client and life insurance needs Determine whether trust can purchase life insurance on surviving spouse Evaluate investment alternatives for trust Economics of life insurance purchased in the trust Determine insurability of surviving spouse Spouse should resign as trustee and cannot have a power of appointment over the trust Client to confer w/independent tax and legal counsel to ensure technique is appropriate in their particular circumstances Initiate underwriting Identify and qualify clients Schedule time for client meetings Discuss wealth transfer goals with client and life insurance needs Inventory current assets in both trusts Determine premium amount and policy type Provide client personalized illustration and product prospectus, if applicable Action plan

21. For Producer or Broker/Dealer Use Only. Not for Public Distribution. MetLife Brand One of America’s largest financial companies with roots as far back as 1863 Serves over 90 of the top one hundred FORTUNE 500 ® companies 6 Recognized as the Nation’s Largest Life Insurer 7 6 MetLife. Quick Facts: Full Year 2009 7 Based on life insurance in-force as of December 31, 2008.

22. For Producer or Broker/Dealer Use Only. Not for Public Distribution. Important Information Pursuant to IRS Circular 230, MetLife is providing you with the following notification: The information contained in this document is not intended to (and cannot) be used by anyone to avoid IRS penalties. This document supports the promotion and marketing of insurance products. You should seek advice based on your particular circumstances from an independent tax advisor. MetLife, its agents, and representatives may not give legal or tax advice. Any discussion of taxes herein or related to this document is for general information purposes only and does not purport to be complete or cover every situation. Tax law is subject to interpretation and legislative change. Tax results and the appropriateness of any product for any specific taxpayer may vary depending on the facts and circumstances. You should consult with and rely on your own independent legal and tax advisors regarding your particular set of facts and circumstances. Prospectuses for Equity Advantage Variable Universal Life, and for the investment portfolios offered thereunder, are available from MetLife. The policy prospectus contains information about the policies features, risks, charges and expenses. Investors should consider the investment objectives, contract features, risks, charges and expenses of the investment company carefully before investing. The investment objectives, risks and policies of the investment options, as well as other information about the investment options, are described in their respective prospectuses. Clients should read the prospectuses and consider this information carefully before investing. Product availability and features may vary by state. MetLife life insurance policies have limitations, exclusions, charges, termination provisions and terms for keeping them in force. There is no guarantee that any of the variable investment options in this product will meet its stated goals or objectives. The cash value is subject to market fluctuations so that, when withdrawn, it may be worth more or less than its original value. Guarantees are based on the claims paying ability and financial strength of the issuing insurance company. MetLife, its agents and representatives may not give legal or tax advice. Any discussion of taxes herein or related to this document is for general information purposes only and does not purport to be complete or cover every situation. Tax law is subject to interpretation and legislative change. Tax results and the appropriateness of any product for any specific taxpayer may vary depending on the facts and circumstances. You should consult with and rely on your own independent legal and tax advisors regarding your particular set of facts and circumstances. Life insurance products are issued by MetLife Investors USA Insurance Company, Irvine, CA, Metropolitan Life Insurance Company, New York, NY, and in New York only by First MetLife Investors Insurance Company, New York, NY. All guarantees are based on the claims-paying ability and financial strength of the issuing insurance company. Variable products are distributed by MetLife Investors Distribution Company, Irvine, CA. All are MetLife companies. February 2011 Insurance Products are: Not A Deposit Not FDIC-Insured Not Insured By Any Federal Government Agency Not Guaranteed By Any Bank Or Credit Union May Go Down In Value BDVL21444 L0211161351[1212] © 2011 METLIFE, INC PEANUTS © 2011 Peanuts Worldwide