1. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Year-End Services Workshop for the 2012 Plan Year January, 2013

2. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company In order to comply with Treasury Department regulations, we advise you that the information contained herein was prepared to promote and support the marketing of the products and services by OneAmerica Securities Inc. and American United Life Insurance Company®. It is not intended to constitute tax advice, was not written or intended to be used by any taxpayer for the purpose of avoiding tax penalties that may be imposed on the taxpayer, and cannot be used by any taxpayer for that purpose. Advice regarding the tax treatment of matters discussed herein should be sought from an independent tax advisor in light of your particular circumstances. Tax qualified retirement plans from American United Life Insurance Company® (AUL) are funded by an AUL group annuity contract. While a participant in an annuity contract may benefit from additional investment and annuity related benefits under the annuity contract, any tax deferral is provided by the plan and not the annuity contract. Group variable annuity contracts are issued by AUL and registered group variable annuity contracts are distributed by OneAmerica Securities, Inc., Member FINRA, SIPC, a Registered Investment Advisor, 433 N. Capitol Ave., Indianapolis, IN 46204, 1-877-285- 3863, which is a wholly owned subsidiary of AUL.

3. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Registered group variable annuities are sold by prospectus. Both the product prospectus and underlying fund prospectuses can be obtained from your investment professional or by writing to 433 N. Capitol Ave., Indianapolis, IN 46204, 1-877-285- 3863. Before investing, carefully consider the fund's investment objectives, risks, charges and expenses. The product prospectus and underlying fund prospectus contain this and other important information. Read the prospectuses carefully before investing. Any investment involves risk and there is no assurance that the investment objective of any investment option will be achieved. Before investing, understand that variable annuities are subject to market risk, including possible loss of principal. Neither AUL, OneAmerica Securities, Inc. nor their representatives provide tax or legal advice. For answers to your specific questions please consult a qualified attorney or tax advisor.

4. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Why Collect Data? Forfeiture reallocation Profit sharing contribution calculation Compliance testing Annual report preparation DOL Form 5500 preparation Participant status and vesting updates

5. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Compliance Testing

6. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Compliance Testing Compliance Testing Overview –See handout for brief description of tests –For more information: Census instructions at www.oneamerica.com/yearend Test results available at: –eSponsor Compliance Tab

7. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Compliance Tests Required Annual TestsMandated by Minimum Coverage IRC section 410(b) Actual Deferral Percentage IRC section 401(k) Actual Contribution PercentageIRC section 401(m) These tests utilize the highly compensated employee (HCE) information provided on the census.

8. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Who Is a Highly Compensated Employee (HCE)? A more than 5% owner in the current or prior plan year Family attribution as it applies to 5% ownership: –SpouseSpouse –Parent Child (Adopted but not Step-Children) –Grandchild Grandparent No attribution from grandparent to grandchild No attribution between siblings No attribution between in-laws To Between

9. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Who Is a Highly Compensated Employee (HCE)? Cont. Earned greater than $110,000 in prior (2011) plan year –Compensation = 415 compensation –If elected in your adoption agreement or your plan document, the top-paid group may apply Note: Family attribution does not apply to non-owners

10. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Top Heavy Determination Required AnnualMandated by: Determination Top HeavyIRC section 416 Top heavy utilizes the key employee information provided on the census. Note: Does not apply to 403(b) plans.

11. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Who Is a Key Employee? Meets any of the following criteria: –Officer with compensation greater than $165,000 in 2012 –A more than 5% owner Includes family attribution –A more than 1% owner with compensation greater than $150,000 Includes family attribution with compensation greater than $150,000 Not subject to COLA limits Note: Not all key employees are highly compensated employees (HCEs) and vice versa. See Census instructions for more detail at www.oneamerica.com/yearend.

12. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company A former key employee: –Is an employee who is currently a non-key –Was a key employee in any prior plan year –Should be coded as such on the year-end census Who Is a Key Employee? Cont.

13. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Other Limits Annual LimitsMandated by Annual Additions LimitIRC section 415 Annual Deferral LimitIRC section 402(g) 2012 Additions Limit for IRC section 415 is $50,000 2012 Deferral Limit for IRC section 402(g) is $17,000

14. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Other tests that may apply… Required Annual Tests Mandated by Depending on plan design, you may also need: Benefits Right & Features IRC section 401(a)(4) General Test IRC section 401(a)(4) Average Benefits IRC section 410(b) Compensation Ratio IRC section 414(s) (Additional fees will apply)

15. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Data Collection

16. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Reporting Employees and Hours Reporting all employees is necessary for: –Testing services –Annual report preparation –5500 reporting For multiple plans or divisions –Each census must be received

17. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Reporting Employees and Hours Hours are required for: –Testing services –Vesting calculations Reflected on Participant Statements –Participant eligibility To receive forfeiture reallocations and/or employer contributions

18. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Reporting Contributions Report all matching contributions –Submitted to AUL –Not submitted to AUL

19. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company 415 and Plan Year Compensation 415 and plan compensation must both be reported on the year-end census Your plan document provides the definition of plan compensation to be used –If 415 and plan compensation are the same, provide the same figures in both columns on your census –If they differ, report plan compensation in the appropriate column as otherwise defined Refer to the Compensation Guide in the handouts or www.oneamerica.com/yearend Note:For 2012, the compensation limit is $250,000. For 2013, the limit is $255,000

20. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company 415 and Plan Year Compensation The maximum salary to be used as basis for an employer contribution is $250,000 for 2012 Remember, your plan’s document may also exclude from it’s definition of compensation certain forms of pay including: –Bonuses –Overtime –Commissions

21. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Partial Year Compensation Applies to employees who are eligible after the first day of the plan year –Including those who choose not to participate Plan Compensation-Partial year(A): –Earned from entry date to end of the plan year Plan Compensation-Partial year(B): –For match and/or employer contributions –Applies if eligibility requirement different than deferral requirement –Earned from entry date to end of plan year

22. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Partial Year Compensation Example Joe Employee –Hired 1/1 –Entry Date for deferrals 4/1 –Entry Date for match 7/1 415 Compensation: –1/1 to 12/31 _______________________________________________ 1/1 415 and Full Year Compensation (defined by plan) 12/31 ____________________________________ 4/1 Plan Compensation-Partial year(A) 12/31 ________________________ 7/1 Plan Compensation-Partial year(B) 12/31

23. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Catch-Up Contributions Must be age 50 by the end of the calendar year and exceed one of the following limits: –402(g) Deferral limit ($17,000 in 2012) –415 Annual additions limit ($50,000 in 2012 or 100% of pay) –Plan deferral limit (see adoption agreement or your plan document) –ADP limit (not known until ADP testing complete) Employees can make catch-up contributions of: –$5,500 in 2012 –$5,500 in 2013

24. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Catch-Up Contributions Contributions will automatically be reclassified as catch-up if failure of: –ADP Test –402(g) Deferral Limit –415 Annual Additions Limit Dedicated field in ExACCT to report catch-up contributions –Only use after participant has exceeded a limit –Do not include in deferral amount

25. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Example: –Joe is age 50, earns $170,000, defers 10% Joe intends to defer the maximum amount, $17,000 –Effective July 1 Joe’s pay was increased by 10% Joe does not reduce his deferral percentage $8,500 additional pay through end of year X 10% deferral rate increases deferral by $850 –$850 is re-characterized as catch-up contribution Catch-Up Contributions

26. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Catch-up Contributions For 403(b) plans only: The current dollar limits on elective deferrals may also be increased for certain participants in a 403(b) plan –Generally, an employee who has completed 15 years of service with a qualified organization may be eligible for the 403(b) catch- up –ExACCT contains a field marked “Catch-up” to report these contributions A 15 year catch-up calculation worksheet is available on our eRetirement-Plan Sponsor website –Age 50 related catch-up is labeled “Catch Up 50”in ExACCT Registered group variable annuity contracts issued by AUL are distributed by OneAmerica Securities, Inc., Member FINRA, SIPC, a Registered Investment Advisor, P.O. Box 1984, Indianapolis, IN 46206, (317) 285-1877, which is a wholly owned subsidiary of AUL.

27. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Roth 401(k)/403(b) Roth Deferrals –Roth monies must be accounted for separately –Separate accounting must continue until Roth is completely distributed –Roth deferral election is required by the employee –Roth catch-up allowed but subject to limit

28. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Roth 401(k)/403(b) Roth Deferrals – cont’d –Included in ADP test –Included in top heavy determination –Subject to 402(g) limit –Subject to 415 limit

29. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company For Help Determining What Data to Report … Please refer to Census instructions Instructions located at: –Website: www.oneamerica.com/yearend –Call or email your Plan Services Consultant –Census Instructions booklet

30. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company Creating the Census Presentation Time for a 10 minute break

31. Products and financial services provided by A MERICAN U NITED L IFE I NSURANCE C OMPANY ® | a O NE A MERICA ® company O NE A MERICA ® companies: A MERICAN U NITED L IFE I NSURANCE C OMPANY ® O NE A MERICA S ECURITIES, I NC. P IONEER M UTUAL L IFE I NSURANCE C OMPANY A stock subsidiary of American United Mutual Insurance Holding Company T HE S TATE L IFE I NSURANCE C OMPANY M C C READY A ND K EENE