This presentation is provided for informational purposes only and should not be considered tax or legal advice. Please contact your tax or legal advisor regarding the tax treatment of the policy and policy benefits. You should consult with your own independent tax and legal advisors regarding your particular set of facts and circumstances. The information provided is not intended or written to be used, and cannot be relied upon, to avoid penalties imposed under the Internal Revenue Code or state and local tax law provisions. Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17) Individual Disability Income Insurance Retirement Protection Plus (RPP) Program Maintaining a Healthy Retirement Strategy

Your Retirement Plan Financing retirement is critical Contribute to company’s retirement plan Must be able to work and contribute to your plan Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17) Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Does this make my plan vulnerable?

Disabilities can – and do – Happen Just over 1 in 4 of today’s 20-year-olds will become disabled before they retire 1 Approximately 90% of disabilities are caused by illnesses rather than accidents 2 1.Social Security Administration, Fact Sheet April Council for Disability Awareness, Long-Term Disability Claims Review, 2014 Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

Actual Claim Scenarios *Claims paid for by Berkshire Life Insurance Company of America, a Guardian company. Every claim is unique and must be evaluated on its own merits. Elimination Periods vary. The diagnosis of these medical conditions alone does not entitle an individual to disability benefits. A person’s eligibility for benefits is determined on a case by case basis according to the terms and conditions of their policy. Recent Claims* Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17) Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program OCCUPATION AGE AT ONSET POLICY ISSUE DATE CLAIM* START DATEGENDERDIAGNOSIS Bank Owner378/21/0911/8/10MSubarachnoid Hemorrhage Accountant3710/10/096/4/11FCarotid Artery Dissection Cardiologist542/17/105/26/11M Malignant Pancreas Neoplasm Engineer4012/25/102/10/11MIntracranial Injury Consultant602/1/119/1/12MColon Cancer Director554/1/1111/10/11FMultiple Sclerosis

Living Longer, Disabled Lives Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Due to improvements in medical technology, people with illnesses are able to live longer – however, they’re living longer disabled lives. Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

Maintaining a Healthy Retirement Strategy Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Retirement Protection Plus (RPP)* Designed to replace retirement contributions during a period of disability Uses disability income insurance to replace up to 100% of retirement plan contributions (including employer matches) Ease of applying *Neither a pension plan nor a substitute for one. Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

Retirement Plan With & Without Interruption Chart Assumptions: $2,000 per month contributed to the plan beginning at age 35. Total disability occurs at age 36 and contributions stop. Disability continues to age 65. 8% return. Actual rate of return may vary. Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Combined assets – Retirement Fund if Disabled plus RPP Trust Assets – would total $2,862,326. Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

How RPP Works Individual application Benefits are irrevocably assigned to a trust at time of policy issue At time of claim, benefits are paid directly into trust Trust proceeds are distributed at age 65 Disability Policy (Benefits Irrevocably Assigned) Irrevocable Assignment of Benefits RPP Disability Income Application Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

2015 RPP Maximum Issue Limits Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state PUB5958BL-PPT (01/15) (Exp. 01/17) Ease of application – Apply for up to 15% (19% if employer-paid) of annual earned income with no proof of retirement contributions or proof of existence qualified plan 2014 RPP Maximum Monthly Issue Limit 2015 IRS Defined Contribution Limit Maximum 2015 RPP Maximum Monthly Issue Limit AnnualMonthly Age ,34053,0004,420 Age 50 and up4,80059,0004,920 NOTE: Berkshire will not insure more than 100% of contributions and the plan must have been in effect and funded for at least one year prior to the date of application.

Benefit Payment & Trust Assets Disability Benefits Irrevocable Trust Disability Policy (Benefits Irrevocably Assigned) Insured Directs Investment of Trust Assets Withdrawals may be made from the trust to pay taxes due on DI benefits and other tax obligations created by invested trust income. Trust Assets Distributed at Age 65 $$$$ Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

RPP Guidelines Maximum benefit: $4,420 per month –accommodates 2015 maximum defined contribution limits of $53,000 –higher amounts may be considered Maximum benefit for age 50+: $4,920 per month Minimum issue amount: $500 per month Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

Plan Ahead & Protect Your Retirement with RPP Next Steps: Determine the level of protection you want Complete an application Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)

[Agent Name, Title] [Agent Phone] [Agent ] Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program Thank You for Your Time Disability insurance policies are underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) (Exp. 01/17)