1. Do not put content on the brand signature area Reward with simplicity Executive Bonus Plans ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417

2. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Important disclosures The Voya ™ 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. You should seek advice from your tax and legal advisors regarding your individual situation. These materials are not intended to and cannot be used to avoid tax penalties, and were prepared to support the promotion or marketing of the matter addressed in this document. The taxpayer should seek advice from an independent tax advisor. Life insurance products are issued by ReliaStar Life Insurance Company (Minneapolis, MN), ReliaStar Life Insurance Company of New York (Woodbury, NY) and Security Life of Denver Insurance Company (Denver, CO). Within the state of New York, only ReliaStar Life Insurance Company of New York is admitted and its products issued. All are members of the Voya ™ family of companies. 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.

3. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Introducing the Executive Bonus Plan Simple Plan Design

4. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Introducing the Executive Bonus Plan Simple Plan Design Deduction for Employer

5. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Introducing the Executive Bonus Plan Simple Plan Design Deduction for Employer May avoid § 409A Rules

6. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Introducing the Executive Bonus Plan Simple Plan Design Deduction for Employer May avoid § 409A Rules Flexibility to Change Timing of Distributions* *Loans and withdrawals may generate an income tax liability, reduce available cash value and reduce the death benefit or cause the policy to lapse.

7. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Introducing the Executive Bonus Plan *Loans and withdrawals may generate an income tax liability, reduce available cash value and reduce the death benefit or cause the policy to lapse. Simple Plan Design Deduction for Employer May avoid § 409A Rules Flexibility to Change Timing of Distributions* Not Subject to ERISA

8. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Executive Bonus Plan Employer makes premium payments on cash value life insurance policy owned by executive Premium Payments treated as taxable income to Executive Executive may use policy cash values to supplement retirement income¹ Policy provides Executive a death benefit² ¹ The policy’s cash values are available to the executive as a source of supplemental retirement income through loans and withdrawals. Loans and withdrawals may generate an income tax liability, reduce available cash value, reduce death benefit or cause the policy to lapse. ² Proceeds from an insurance policy are generally income tax free.

9. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Executive Bonus Plan: How it works 1 EmployerExecutive

10. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Executive Bonus Plan: How it works 1 EmployerExecutive Voya Life Companies 2

11. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Executive Bonus Plan: How it works 3 1 EmployerExecutive Voya Life Companies 2

12. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Executive Bonus Plan: How it works 3 1 EmployerExecutive Voya Life Companies 24

13. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Executive Bonus Plan Potential disadvantages Immediate taxation to executive No “golden handcuffs” No cost recovery available to employer Potential advantages Not subject to ERISA May not be subject to 409A rules Cash values may provide additional funds for retirement Flexibility on timing of cash value distributions Death benefit generally not taxable as income Policy not subject to claims by the employer’s creditors

14. Do not put content on the brand signature area ©2014 Voya Services Company. All rights reserved. CN0318-16260-0417 Thank You!