1. A Long-Term Care Insurance Program for Your Business AFN41627

2. Your Most Important Business Asset What’s your most important business asset? Your employees.

3. Your Employee Benefits Program May help your employees: Protect the lifestyle they live today Plan for a secure retirement But does it address how to pay for long-term care services?

4. What is Long-Term Care? Services for people who are unable to care for themselves. Help with daily activities Personal care services

5. What is Long-Term Care? Long-term care services can be received: At home In an assisted living facility In a nursing home

6. What Does it Cost? Long-term care services can be expensive. Home Health Aide - $19 per hour Assisted Living Facility - $2,813 per month Nursing Home (semi-private room) - $177 per day Source: Mutual of Omaha’s Cost-of-Care Survey, 2008

7. Long-Term Care Insurance Policy Can Help Provides funds to help your employees: Get the care they need in the setting that’s right for them Avoid the risk of depleting their retirement savings

8. Long-Term Care Insurance Makes Good Business Sense It can help you: Attract and retain quality employees Enhance your company’s reputation as a place people want to work Build morale and develop a workforce of loyal employees

9. Long-Term Care Insurance Offers Tax Advantages* Premiums may be tax deductible. The information provided is not intended to be tax advice. Consult your tax advisor to determine the tax benefits for your business. *IRS Revenue Procedure 2008-66 Self-Employed Business Owners Sole Proprietor Partnership LLC S Corporation Premiums paid by the company for the owner, spouse and dependents may be tax deductible as a business expense The deductible amount is based on eligible premium guidelines Owners of C CorporationsPremiums paid by the company for the owner/employee, a designated class of employees, spouse and dependents may be tax deductible as a business expense The deductible amount is not subject to eligible premium guidelines

10. Long-Term Care Insurance Offers Tax Advantages Benefits received are intended to be tax free as long as they do not exceed the greater of: Qualified long-term care daily expenses The per-day limitation ($280 in 2009)* *Internal Revenue Code 7702B

11. The Impact of a Long-Term Care Situation When an employee needs long-term care, he or she may face: A reduction in income due to the inability to work Paying the high cost of long-term care services When a family member needs long-term care, an employee may have to: Miss work or decrease work hours Take extended leaves of absence Eliminate business trips Pass up a promotion or new assignment Give up the job entirely

12. Mutual Care  at Work Can Help It can help your employees: Protect their retirement savings Protect their extended family members – spouse, parents, in-laws, adult children, siblings, grandparents and all step-equivalents

13. Mutual Care  at Work Here’s how it works: You choose which employees you want to participate You select how you want to fund the program Employees have the convenience of purchasing insurance at work Premium rates generally are lower than if policies were purchased on an individual basis Coverage is available to extended family members Coverage is portable – employees can take their policies with them, even if they leave the company

14. Mutual Care  at Work We handle the details for you: Employee notification Informational meetings Employee enrollment Set-up of appropriate billing program for your business

15. Are you ready to get started? Let’s build a Mutual Care at Work program for your business! Coverage for businesses with 3 to 9 employees Coverage for businesses with 10 or more employees

16. Mutual Care  at Work Questions? Long-term care insurance underwritten by Mutual of Omaha Insurance Company, Mutual of Omaha Plaza, Omaha, NE 68175. This is a solicitation of insurance. Policy forms LTC09M-5ML, LTC09M-10ML (or state equivalent). In ID: LTC09M- 5ML-ID, LTC09M-10ML-ID. In NY: LTC09M-5ML-NY, LTC09M-10ML-NY. In OK: LTC09M-5ML-OK, LTC09M- 10ML-OK. In OR: LTC09M-5ML-OR, LTC09M-10ML-OR. In PA: LTC09M-5ML-PA, LTC09M-10ML-PA. In TX: LTC09M-5ML-TX, LTC09M-10ML-TX. In WA: LTC09M-5ML-WA, LTC09M-10ML-WA. These policies have exceptions, limitations and reductions. You may be contacted by telephone by an insurance agent.

17. Brent D. Gardner, CLU, ChFC (800) 680-5596 brent@vpdbenefits.com