1. Presenter Name (Edit on Title Master) Title (Edit on Title Master) June XX, 2006 (Edit in View: Header and Footer) ©2006 Lincoln National Corporation LFD0606-0995 (UBP-0012-06) 06/06 For educational and informational purposes only. Success is an attitude Small steps to accomplish great things!

2. For educational and informational purposes only. LFD0606-0995 Please read This seminar is for Educational and Informational purposes only. It is intended to be accurate and authoritative in regard to the subject matter covered. Lincoln Financial Distributors, Inc. presents this seminar for informational purposes only. It is presented with the understanding that we are not engaged in rendering legal or tax advice. While this seminar discusses general tax aspects and investment concepts, we make no representation as to suitability for individual clients. Interested parties should seek their own tax and legal advice before implementing a plan of the type described in this presentation.

3. For educational and informational purposes only. “It is our attitude at the beginning of a difficult task which, more than anything else, will affect it’s successful outcome.” William James American philosopher ©2006 Lincoln National Corporation LFD0606-0995 UBP-0012-06 06/06

4. For educational and informational purposes only. What would you like to get out of today? ©2006 Lincoln National Corporation LFD0606-0995 UBP-0012-06 06/06

5. For educational and informational purposes only. LFD0606-0995 Agenda items Types of common investments Risks of investing Simple ways to minimize risk

6. For educational and informational purposes only. LFD0606-0995 Agenda items Types of common investments Cash Cash equivalents (CDs, Treasury bills) Bonds Stocks Mutual funds Retirement accounts

7. For educational and informational purposes only. LFD0606-0995 Types of investments Cash Checking account Savings account

8. For educational and informational purposes only. “The most powerful force in the universe is compound interest.” —Albert Einstein

9. For educational and informational purposes only. LFD0606-0995 Types of investments Cash Simple interest vs. compound interest Which would you rather choose? For illustrative purposes only and is not indicative of any particular investment or performance. Investment$1,000 Time20 years Interest rate7% Simple interest account$2,330.00 after 20 years Compound interest account$3,616.53 after 20 years

10. For educational and informational purposes only. LFD0606-0995 Types of investments Cash equivalents Certificates of deposit Treasury bills Money market accounts

11. For educational and informational purposes only. LFD0606-0995 Types of investments Bonds Corporate bonds Municipal bonds Government bonds

12. For educational and informational purposes only. LFD0606-0995 Types of investments Stocks

13. For educational and informational purposes only. LFD0606-0995 Types of investments Mutual funds

14. For educational and informational purposes only. LFD0606-0995 Types of investments Retirement accounts Individual Retirement Account (IRA) 401(k) 403(b)

15. For educational and informational purposes only. Agenda items Risks of investing Investment risk Market risk Liquidity risk Interest rate risk Credit risk Inflation risk

16. For educational and informational purposes only. LFD0606-0995 Risks of investing Investment risk

17. For educational and informational purposes only. LFD0606-0995 Risks of investing Market risk

18. For educational and informational purposes only. LFD0606-0995 Risks of investing Liquidity risk

19. For educational and informational purposes only. LFD0606-0995 Interest Rates Bond Prices Risks of investing Interest rate risk

20. For educational and informational purposes only. LFD0606-0995 Risks of investing Credit risk

21. For educational and informational purposes only. LFD0606-0995 Risks of investing Inflation risk If over 30 years, the value of $1 decreases by 3% per year* *The average rate of inflation is 3% over the past 20 years. Inflation is represented by the Consumer Price Index. $1.50 $3.00 $7.28 $8.00 $19.42 Current average cost Projected cost

22. For educational and informational purposes only. LFD0606-0995 Agenda items Simple ways to minimize risk Diversification Asset allocation Rebalancing *These concepts do not assure a profit or protect against an investment loss.

23. For educational and informational purposes only. LFD0606-0995 Simple ways to minimize risk Diversification *Diversification does not assure a profit or protect against an investment loss.

24. For educational and informational purposes only. LFD0606-0995 Simple ways to minimize risk Asset allocation *Asset Allocation does not assure a profit or protect against an investment loss. Younger investor Older investor These examples are for illustrative, educational, and informational purposes only. 80% 50% 40% 20% 40% 10%

25. For educational and informational purposes only. LFD0606-0995 Simple ways to minimize risk Rebalancing *Rebalancing does not assure a profit or protect against an investment loss after one year rebalanced

26. For educational and informational purposes only. LFD0606-0995 Putting your knowledge to use Jonah’s concerns: losing the money he had saved not having money for a “rainy day” Jonah’s investments: savings account -he used the savings account to accumulate his money Treasury bill -he invested his money in a T-bill because they are low risk low risk mutual fund -he used the mutual fund to help grow his money

27. For educational and informational purposes only. LFD0606-0995 Only the beginning It starts with you!

28. For educational and informational purposes only. LFD0606-0995 Thank you Questions? Neither Lincoln nor its representatives provide legal or tax advice. You should contact your tax advisor or attorney regarding your particular situation. Securities and investment advisory services distributed by Lincoln Financial Distributors, Inc., a broker/dealer and registered investment advisor. Insurance products are issued by Lincoln affiliates. Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates.