Administrative Workflow Initial Conversion Summary Lay LTD & Life and Clergy Supplemental 1. Adoption agreement through General Board (September) 2. Eligible and ineligible participant listing (early November) 3. Auto enrollment file to Unum (early November) 4. Plan sponsor adds/changes participant information (November) 5. Participant “adds/changes” file to Unum 6. Enrollment confirmation (plan sponsor on-line CAMPUS view) 7. First plan(s) invoice (mid-December) Participant 3 Unum 5 General Board/ Ceridian Since the first point of entry into the Unum plans is via the Lay LTD and Life plan or clergy supplemental life plan, steps 1-6 highlight administrative flow for those two plans…….. 4 1 6 Plan Sponsor 7 2

Administrative Workflow Initial Optional Life Enrollment Period Participant 1 Optional Life 1. Optional Life Enrollment Packet distributed to eligible participant (January) 2. Participant enrollment via Unum (CAMPUS) (February) Enrollment confirmation (incl. policy) to plan enrollee with coverage effective of April 1, 2009 (mid to late March) 4. Initial premium bill to participant (mid to late March) 2 4 3 General Board/ Ceridian Unum Then 7-11 highlight flow specific to the Optional life Insurance plan…. Plan Sponsor

New Unum Plans Ongoing Administrative Workflow Summary Lay LTD & Life and Clergy Supplemental 1. Adoption agreement and enrollments - (automatic renewal each year; unless otherwise amended) 2. Lay and clergy plan enrollment file and CPP eligibility file to Unum 3. Billing direct to plan sponsor 4. Premium submitted to General Board 5. General Board sends premium collected to Unum 6. Follow-up on invoices (unpaid and discrepancies, etc.) 14 Participant 7 9 13 10 8 2 Optional Life 7. Plan enrollments and information requests - during annual enrollment period; or - following eligible status change during year 8. Billing direct to participant 9. Premium sent direct to Unum 10. Ongoing inquiries 5 General Board Unum Then from an administrative workflow perspective, this is how it will all get done…… This slide provides a visual…..a pretty insane visual…… for how key admin functions will work between the four key constituents……..plan sponsor, participant, General Board and Unum; for the different plans as indicated by the 3 boxed and colored sections. To eliminate some of the insanity, let’s take a look at each box separately….. 12 11 4 6 All Plans 11. Service inquiries and information view capabilities 12. Demographic changes, beneficiary changes, death certificates, etc. 13. Disability and death claim applications 14. Disability and death claim payments Plan Sponsor 1 3