1. Rep Name Registered Representative Date Job Dislocation: Managing the Financial Impact of Unexpected Job Loss 3017877.X.P-1 C10-0811-014 (9/10)

2. 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.

3. 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.

4. Retirement - Insurance - Investments4 Important Information Securities and [financial planning] offered through ING Financial Advisers, LLC (member SIPC), One Orange Way, Windsor, CT, 06095-4774 or through other broker dealers with which they have selling agreements. © 2011 ING North America Insurance Corporation.

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

6. 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.

7. Retirement - Insurance - Investments7 Important Information (continued) Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 ½, 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.

8. Retirement - Insurance - Investments8 Important Information (continued) Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 ½, 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.

9. Retirement - Insurance - Investments9 Important Information (continued) 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.

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

11. Retirement - Insurance - Investments11 Agenda Departing ways Severance package checklist Questions to ask about your companys benefit plans What to do with your retirement plan Protect yourself when it comes to financial advice Keep your finances on track during unemployment Tackling your job search

12. Retirement - Insurance - Investments12 5 Know Your Options When is your last day? Whats included in your severance package? Are actions or special conditions required on your part to qualify for your package? Do you need an advisor?

13. Retirement - Insurance - Investments13 6 Package Checklist Severance income or bonus Incentive pay Stay pay Unemployment benefits Vacation/PTO pay Early retirement benefits Health insurance

14. Retirement - Insurance - Investments14 7 Package Checklist Life, disability and accident insurance Tuition reimbursement Credit union Outplacement counseling Defined contribution plan (401(k), 403(b), etc.) Defined benefit plan (pension)

15. Retirement - Insurance - Investments15 More About Retirement Plans Pension plans Provides a series of payments – a defined benefit – after you retire Calculated based on a combination of salary, age and years of service 401(k), 457(b), 403(b) plans Define contribution – allows you to defer a portion of your salary and receive tax benefits May move (rollover) your 401(k), 457(b), 403(b) savings when you leave an employer Cash balance plans Provide a benefit stated in terms of an account balance Employee profit sharing plans Company contributes certain amount of annual profits to participants Employee stock bonus plans Company contributes certain number of shares of its own stock

16. Retirement - Insurance - Investments16 Ask Questions – Understand your Benefits Ask questions about your retirement plans What are the terms of the plans that cover me? When do I vest and how much is my benefit? When can I start getting payments? Health insurance options Learn about COBRA Stay healthy

17. Retirement - Insurance - Investments17 8 Retirement Plan Decisions You can decide what to do with your employer-sponsored retirement savings plans: Cash out Leave with employer Rollover

18. Retirement - Insurance - Investments18 9 Why? Why not? Cash Out Cash in hand… but at a hefty price 20% federal income tax 10% penalty if younger than age 59 ½ Potentially higher tax rate if sent into higher bracket Loss of future tax-deferred growth

19. Retirement - Insurance - Investments19 10 Why? Why not? Leave with Employer Its allowed Simply do nothing Maintain tax deferral Same investment options Possible lower fees Contributions & matching stop Possible limited loans or withdrawals Lack of control Possible unattractive investment options Possible higher fees Not allowed

20. Retirement - Insurance - Investments20 11 Why? Why not? Rollover Consolidate assets Maintain tax deferral Flexible investment choices Other attractive options May not be able to consolidate Possible higher costs Paperwork Possible limited options/choices

21. Retirement - Insurance - Investments21 Before You Hire a Financial Professional Registered representative or broker-dealer www.finra.org/brokercheck Investment adviser www.adviserinfo.sec.gov Insurance agent www.naic.org Representatives or advisers in any state, call your state securities regulator www.nasaa.org Some financial designations are very reputable, but not all of them Beware of investments that sound too good to be true

22. Retirement - Insurance - Investments22 12 Managing Money Between Jobs Act quickly to reduce spending Assess your short-term cash situation Severance pay Unemployment benefits Restructure debt with a credit counselor Last-resort loans from home equity, life insurance or 401(k)

23. Retirement - Insurance - Investments23 13 Career Choices Keep same career? Upgrade your career? Go back to school? Start your own business?

24. Retirement - Insurance - Investments24 14 Seek Advice Presenting your work history Interview skills How to meet employers Networking Where to find out about jobs

25. Retirement - Insurance - Investments25 15 Dont Give Up Looking for work is your new full-time job Network Join professional groups Volunteer Always follow up Stay connected

26. Retirement - Insurance - Investments26 16 Interview Tips Practice with a friend or career coach Know what points you want to make Be prepared for tough questions Use examples Ask good questions

27. Retirement - Insurance - Investments27 17 Leverage All Resources Internet User groups Job sites Company sites Build your own site Job fairs Search firm/recruiters State dislocated workers units Unemployment office Who you know

28. Retirement - Insurance - Investments28 18 In Summary Know your options Get organized Understand your benefits Ask questions Fulfill requirements Get moving Take action Leverage resources Dont give up

29. Thank You! Questions and Answers Managing the Financial Impact of Unexpected Job Loss Securities offered through, member SIPC. Job Dislocation: