The Road to Your Retirement Mapping Your Retirement Income Resources Name of the speaker Registered Representative Date X.P -2 C (9/10)

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 Retirement - Insurance - Investments2 Important Information Insurance products, annuities and retirement plan funding issued by (third party administrative services may also be provided by) ING Life Insurance and Annuity Company ( Windsor, CT). Securities are distributed by ING Financial Advisers, LLC (member SIPC), Windsor, CT or through other broker/dealers with which it has selling agreements. Annuities may also be issued by ReliaStar Life Insurance Company (Minneapolis, MN) and ReliaStar Life Insurance Company of New York (Woodbury, NY). Variable annuities issued by ReliaStar Life Insurance Company are distributed by ING Financial Advisers, LLC. Variable annuities issued by ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York are distributed by Directed Service, LLC. Only ING Life Insurance Annuity Company and ReliaStar Life Insurance Company of New York are admitted and issue products in the state of New York. All companies are members of the ING Family of companies. © 2011 ING North America Insurance Corporation.

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 Retirement - Insurance - Investments3 Important Information Insurance products, annuities and retirement plan funding issued by (third party administrative services may also be provided by) ING Life Insurance and Annuity Company ( Windsor, CT). Securities are distributed by ING Financial Advisers, LLC (member SIPC), Windsor, CT or through other broker/dealers with which it has selling agreements. Annuities may also be issued by ING USA Annuity and Life Insurance Company (Des Moines, IA) and are distributed by Directed Services, LLC. All companies are members of the ING Family of companies. © 2011 ING North America Insurance Corporation.

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 Retirement - Insurance - Investments4 Important Information Securities and [financial planning] offered through ING Financial Partners, (member SIPC), 909 Locust Street, Des Moines, IA or through other broker/dealers with which it has selling agreements. © 2011 ING North America Insurance Corporation.

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 Retirement - Insurance - Investments5 Important Information Recordkeeping and Plan administrative services provided by ING Institutional Plan Services, LLC. © 2011 ING North America Insurance Corporation.

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 Retirement - Insurance - Investments6 Important Information Framewor(k) and (k)Choice Recordkeeping and Plan administrative services provided by ING Institutional Plan Services, LLC. Mutual funds offered through ING Financial Advisers, LLC (member SIPC). © 2011 ING North America Insurance Corporation.

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 Retirement - Insurance - Investments7 Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 1/2, an IRA 10% premature distribution penalty tax may apply. Money taken from the annuity will be taxed as ordinary income in the year the money is distributed. An annuity does not provide any additional tax deferral benefit, as tax deferral is provided by the plan. Annuities may be subject to additional fees and expenses to which other tax-qualified funding vehicles may not be subject. However, an annuity does provide other features and benefits, such as lifetime income payments and death benefits, which may be valuable to you. Variable investments, of any kind, are not guaranteed and are subject to investment risk including the possible loss of principal. The investment return and principal value of the security will fluctuate so that when redeemed, it may be worth more of less than the original investment. In addition, there is no guarantee that any variable investment option will meet its stated objective. For 403(b)(1) annuities, the Internal Revenue Code (IRC) generally prohibits withdrawals of 403(b) salary reduction contributions and earnings on such contributions prior to death, disability and age 59 ½, severance of employment, or financial hardship. Amounts held in a 403(b)(1) annuity as of 12/31/1988 are grandfathered and are not subject to these restrictions. For 403(b)(7) custodial accounts, the IRC generally prohibits withdrawals of any contributions and attributable earnings prior to death, disability, age 59 ½, severance of employment, or financial hardship. For both 403(b)(1) annuities and 403(b)(7) custodial accounts, the amount available for hardship is limited to the lesser of the amount necessary to relieve the hardship, or the account value as of 12/31/1988, plus the amount of any salary reduction contributions made after 12/31/1988 (exclusive of any earnings). You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing. Important Information (continued)

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 Retirement - Insurance - Investments8 Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 1/2, an IRA 10% premature distribution penalty tax may apply. Money taken from the annuity will be taxed as ordinary income in the year the money is distributed. An annuity does not provide any additional tax deferral benefit, as tax deferral is provided by the plan. Annuities may be subject to additional fees and expenses to which other tax-qualified funding vehicles may not be subject. However, an annuity does provide other features and benefits, such as lifetime income payments and death benefits, which may be valuable to you. Variable investments, of any kind, are not guaranteed and are subject to investment risk including the possible loss of principal. The investment return and principal value of the security will fluctuate so that when redeemed, it may be worth more of less than the original investment. In addition, there is no guarantee that any variable investment option will meet its stated objective. For 403(b)(1) annuities, the Internal Revenue Code (IRC) generally prohibits withdrawals of 403(b) salary reduction contributions and earnings on such contributions prior to death, disability and age 59 ½, severance of employment, or financial hardship. Amounts held in a 403(b)(1) annuity as of 12/31/1988 are grandfathered and are not subject to these restrictions. For 403(b)(7) custodial accounts, the IRC generally prohibits withdrawals of any contributions and attributable earnings prior to death, disability, age 59 ½, severance of employment, or financial hardship. For both 403(b)(1) annuities and 403(b)(7) custodial accounts, the amount available for hardship is limited to the lesser of the amount necessary to relieve the hardship, or the account value as of 12/31/1988, plus the amount of any salary reduction contributions made after 12/31/1988 (exclusive of any earnings). All Guarantees are based on the financial strength and claims-paying ability of the issuing insurance company, who is solely responsible for all obligations under its policies. You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing. Important Information (continued)

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 Retirement - Insurance - Investments9 You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing. Important Information (continued)

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 Retirement - Insurance - Investments10 This presentation/seminar contains information regarding insurance products for sale. Important Information (continued)

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 Retirement - Insurance - Investments11 Mapping Your Route – Have you chosen your course for retirement? Length of Stay – How long will you be retired? Speed Limit – What pace will you keep throughout retirement? Expenses – How much will your retirement cost you? Fuel – Where will your income resources come from? Packing – Exactly what type of income resources will you need? Itinerary – Have you segmented your resources for the journey? Possible Detours – Are you aware of the risks to your resources? GPS – How can a financial professional help you along the road? Have you planned for… Retirement Road Trip Checklist

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 Retirement - Insurance - Investments12 Mapping Your Route The active reality of todays retirees. Where will the road take you?

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 Retirement - Insurance - Investments13 Speed Limit The speed you set for yourself may help to plan your income needs. Max Speed – Revved up and raring to go Speed Limit – Active but at a slower pace Slow Lane – Taking it slow no rush

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 Retirement - Insurance - Investments14 Length of Stay You may need to live without a paycheck for as long as you live with one. A 65 year old male has a 50% chance of living past A 65 year old female has a 50% chance of living past SOURCE: Based on current Annuity 2000 Mortality Table assuming relatively good health. Society of Actuaries, Longevity: The Underlying Driver of Retirement Risk – 2005 Risks and Process of Retirement Survey Report (2006). Employers checksFunding your future goals

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 Retirement - Insurance - Investments15 Expenses How much money will you need to retire? ING has many tools to help you find the answer. Your Number Determine Your Needs My RetirementWIZARD (coming soon) Retirement IncomeWizard

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 Retirement - Insurance - Investments16 Fuel 60% 21% 19% Personal Savings and Investments Pension Plan* Social Security* *If applicable Source: Social Security Brief #25, National Academy of Social Insurance, May Persons 65+, income $44k+ Most financial experts agree that youll need to save approximately 70%-80% of your current income for each year you are retired

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 Retirement - Insurance - Investments17 Fuel 13 Where will your 60% of the fuel come from? Some possibilities may include: Employer-sponsored retirement plans Investments Second Career

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 Retirement - Insurance - Investments18 Packing What needs should you consider when sorting out retirement resources? Guarantees Flexibility Growth Inheritance

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 Retirement - Insurance - Investments19 Packing - Needs What are your overall income needs? ConsiderationsLook for How much?Income features When to begin?Withdrawal features How often and how long? Who else needs income? Cost? Is the income guaranteed?

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 Retirement - Insurance - Investments20 Packing - Considerations Guarantees ConsiderationsLook for Trade-offs Annual Withdrawals Payment levels Series of payments Company stability Cost Flexibility ConsiderationsLook for Trade-offs Investment decision making Investment range Variable withdrawals Cost Growth Potential ConsiderationsLook for Time horizon Variety of options Investment knowledge Ways to diversify Rebalancing Cost Passing on an inheritance ConsiderationsLook for Trade-offs Income for spouse Other life insurance Death benefits

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 Retirement - Insurance - Investments21 Itinerary Segment your resources to ensure they will last throughout your journey

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 Retirement - Insurance - Investments22 Itinerary – First Stop Short-term money covers necessities. What goes in: Social Security Pension Part-time employment income Benefits Investment income What comes out: Food Housing Utilities Taxes, insurance Emergency reserves

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 Retirement - Insurance - Investments23 Mid-term money covers niceties. What goes in: Retirement plans Interest / dividends Personal investments Home equity Income What comes out: Travel Entertainment House / car repairs Education Itinerary – Second Stop

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 Retirement - Insurance - Investments24 Itinerary – Third Stop Long-term money grows and replenishes. What goes in: Long-term stocks Long-term bonds Other investments What comes out: Income to compensate inflation or longevity Possible medical needs

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 Retirement - Insurance - Investments25 Itinerary – Pit Stop 22 Manage your money in the most effective method. Liquidate taxable investments first Maintain and invest tax-deferred funds as long as possible Tap money in a ROTH IRA as a last resort

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 Retirement - Insurance - Investments26 Possible Detours There can always be unexpected detours when mapping out your resources.

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 Retirement - Insurance - Investments27 Detour 1 Investment Risk: Withdrawing too much, too soon 1.Withdrawals assumed to be taken at beginning of year, and values on graph shown immediately after withdrawal. 2.Assumed annual return is 6.00 % 3.Assumed annual inflation rate is 3.69 %, the average annual inflation rate from Source: Bureua of Labor Statistics, 4.Initial withdrawal for each of the three scenarios is calculated as the scenario's withdrawal rate multiplied by initial amount of $500,000. Each withdrawal thereafter increased from previous one by inflation rate. 12 years 16 years 25 years Withdrawal Rate 9% 7% 5% Annual Inflation-Adjusted Withdrawals as a % of a $500,000 Nest Egg

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 Retirement - Insurance - Investments28 Detour 2 Inflation Risk: Losing purchasing power Assumes 3.69% inflation, the average annual inflation rate from Source: Bureau of Labor Statistics,

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 Retirement - Insurance - Investments29 Detour 3 Investment Risk: Investing too conservatively. A starting account value of $50k is assumed. Based on S&P 500 (Performance of 500 industrial, utility, transportation and financial companies) returns from 3/1/ /28/2009 and a ten year treasury bond purchased on 3/1/1989 and reinvested in a ten year treasury bond purchased on 3/1/1999. This is a hypothetical illustration. One cannot invest directly in an index.

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 Retirement - Insurance - Investments30 GPS – Tools for the Road Seeking professional assistance can provide assurance that you are on the right track. We can offer you the tools and assistance to help you: Choose your retirement age Determine when youd like to begin receiving benefits Decide how to design and manage your savings Convert savings to a potential income stream

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 Retirement - Insurance - Investments31 The ING Difference Fresh approach to life planning Straight talk about financial realities Personalized solutions that take the whole picture into account

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 Retirement - Insurance - Investments32 The Road to Your Retirement Mapping Your Retirement Income Resources Any questions?