RETIREMENT INVESTMENTS INSURANCE Accumulation and Protection Planning Combo A Protection and Retirement Strategy All In One.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Important Disclosures  Accumulation and Protection Planning Combo is, first and foremost, a concept. It is not a product or contract.  These materials are not intended to and cannot be used to avoid tax penalties and they were prepared to support the promotion or marketing of the matters addressed in this document. Each taxpayer should seek advice from an independent tax advisor.  The ING Life Companies and their agents and representatives do not give tax or legal advice. This information is general in nature and not comprehensive; the applicable laws change frequently and the strategies suggested may not be suitable for everyone. Each taxpayer should seek advice from his or her tax and legal advisors regarding their individual situation. CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Are You Protecting Your Financial Future? CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline The Realities We Face: Social Security and Federal Spending CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Additional Challenges – “The Need to Protect”  Premature Death: If your income stopped at your death, how would your family cope? A comprehensive financial strategy helps plan for these events and provides peace of mind.  Disability: Disability is something most people do not like to think about. However, the chances that you will become disabled are probably greater than you realize. Studies show that a 20-year-old worker has a 3-in-10 chance of becoming disabled before reaching full retirement age.  Longevity: For many, the time spent in retirement is longer than ever. With today’s medical advancements and healthier lifestyles, many Americans can expect to live much longer.  Health Care: Advances in medical research and technology have helped to create one of the world’s most modern health care systems. As the dialogue for how to pay for it all plays across the front pages of our newspapers and over the network airwaves, one thing is certain: as the chart notes, we will pay more and more for our healthcare costs. CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Additional Challenges – “The Need to Save”  Social Security  Personal Assets: Faced with the turbulent economy of recent years, millions of Americans the past few years have followed this financial strategy: “duck and cover.” That works well inside a boxing ring. Not so much when planning for a future that starts with a retirement you deserve.  Employer Sponsored Plans: Pension, Profit Sharing, 401(k), 403(b), SEP, SIMPLE You Need to Avoid:  Short-term decisions that lead to long-term financial mediocrity.  Retirement that leaves you wanting for more while living on less.  Planning that accounts for the expected while ignoring the potential for the unexpected. CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Possible Solutions  Work Longer - Retire Later  Increase Qualified Plan Contributions  Save More in Personal Assets  Work Longer - Retire Later  Increase Qualified Plan Contributions  Save More in Personal Assets CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Plus: Premature Death Can Devastate Your Financial Plans  If your income stopped because of your death, what would be the impact on your family?  Life insurance coverage on you may provide a “safety net” ING’s Accumulation and Protection Planning Combo provides death benefit protection in an efficient manner, and may provide tax advantaged dollar, growing to give you a supplemental income at retirement. CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline What IS Accumulation and Protection Planning Combo? The Accumulation and Protection Planning Combo combines term life insurance and cash value life insurance to provide:  Death Benefit Protection for your family  Tax Advantaged Accumulation for your retirement  Death Benefit Protection for your family  Tax Advantaged Accumulation for your retirement CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Key Benefits of Life Insurance  Income Tax-free Death Benefit  Income Tax-deferred Growth Potential  Tax-free Supplemental Income  Flexible Premium Contributions  No IRS Distribution Requirements or Penalties CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline Accumulation and Protection Planning Combo CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline CN Accumulation and Protection Planning Combo

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline CN Accumulation and Protection Planning Combo * A portion of the policy’s surrender value may be available as a source of supplemental retirement income through policy loans and withdrawals. Policy loans/partial withdrawals may have tax implications and may cause the policy to lapse. Income tax free policy distributions may be achieved by policy loans or withdrawing to the cost basis (usually premiums paid). This assumes the policy qualifies as life insurance, is not a modified endowment contract and is not lapsed or surrendered with an outstanding loan. Policy loans and withdrawals may reduce the policy’s death benefit and available net surrender value. In addition, in the case with an Indexed Universal Life policy, they may reduce or eliminate index credits and may limit your ability to make elections to the Indexed Strategy.

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline * A portion of the policy’s surrender value may be available as a source of supplemental retirement income through policy loans and withdrawals. Policy loans/partial withdrawals may have tax implications and may cause the policy to lapse. Income tax free policy distributions may be achieved by policy loans or withdrawing to the cost basis (usually premiums paid). This assumes the policy qualifies as life insurance, is not a modified endowment contract and is not lapsed or surrendered with an outstanding loan. Policy loans and withdrawals may reduce the policy’s death benefit and available net surrender value. In addition, in the case with an Indexed Universal Life policy, they may reduce or eliminate index credits and may limit your ability to make elections to the Indexed Strategy. CN Accumulation and Protection Planning Combo

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline * A portion of the policy’s surrender value may be available as a source of supplemental retirement income through policy loans and withdrawals. Policy loans/partial withdrawals may have tax implications and may cause the policy to lapse. Income tax free policy distributions may be achieved by policy loans or withdrawing to the cost basis (usually premiums paid). This assumes the policy qualifies as life insurance, is not a modified endowment contract and is not lapsed or surrendered with an outstanding loan. Policy loans and withdrawals may reduce the policy’s death benefit and available net surrender value. In addition, in the case with an Indexed Universal Life policy, they may reduce or eliminate index credits and may limit your ability to make elections to the Indexed Strategy. ** Death proceeds from a life insurance policy are generally income tax-free and if properly structured, may be free from estate tax. CN Accumulation and Protection Planning Combo

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline How Does It Work – A Sample Situation  Male, Age 45  $1,000,000 death benefit need  $10,000 available to: Purchase life insurance Save for retirement CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline How Does It Work – A Sample Situation Efficiency Equals Accumulation and Protection Combo After 20 Years he has approximately $300,000 in his permanent policy Initial Net Death Benefit Annual Premium Cash Value Life Insurance$250,000$8,882 ING TermSmart 20$750,000$1,118 Total:$1,000,000$10,000 CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline How Does It Work – A Sample Situation What if he put the $10,000 in a $1,000,000 permanent policy? Efficiency Equals Accumulation and Protection Combo Initial Net Death Benefit Annual Premium Cash Value Life Insurance$250,000$8,882 ING TermSmart 20$750,000$1,118 Total:$1,000,000$10,000 After 20 Years he has approximately $300,000 in his permanent policy CN

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline How Does It Work – A Sample Situation After 20 years he would have approximately $200,000 in his permanent policy Efficiency Equals Accumulation and Protection Combo Initial Net Death Benefit Annual Premium Cash Value Life Insurance$250,000$8,882 ING TermSmart 20$750,000$1,118 Total:$1,000,000$10,000 After 20 Years he has approximately $300,000 in his permanent policy CN What if he put the $10,000 in a $1,000,000 permanent policy?

Do not put content on the brand signature area Orange RGB= 255,102,000 Light blue RGB= 180,195,225 Dark blue RGB= 000,000,102 Grey RGB= 150,150,150 ING colour balance Guideline ING Accumulation and Protection Combo You may need to accumulate more funds in order to retire You may also want your family to be secure if you die unexpectedly It may make sense to accomplish both goals in the same financial tool CN