1. Retirement Protection Plus Program Protection for Retirement Plan Contributions 8564-11-09 2009-11697 Disability insurance Policy Forms 1400 or 1500 underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Policy provisions and features may vary from state to state. Retirement Protection Plus is not a pension plan or a substitute for one.

2. 2 Your Retirement Plan Saving for retirement is one of the most critical financial issues that you face But to assure an adequate retirement income, you must be able to work and contribute to your plan

3. 3 A Question If sickness or injury made you unable to work, what would happen to your retirement plan?

4. 4 Your Retirement Plan is Vulnerable Contributions continue only as long you remain on the payroll. Group and individual disability insurance do not cover retirement plan contributions

5. 5 What’s the Impact? Individual age 35 works to age 65 and makes $1,500 monthly contributions to a defined contribution plan. *Assumes annual rate of return of 8% on retirement contributions with no disbursements taken prior to age 65. This rate is for Illustration purposes only. Actual results may vary. Age $2,235,539*

6. 6 Retirement Protection Plus Helps to protect retirement income in the event of a serious disability Pays benefits to replace lost retirement plan contributions

7. 7 How It Works Funded by an individual disability income policy, or by a special rider attached to a policy Can replace 100% of current retirement plan contributions, including employer contribution Not a pension plan or a substitute for one

8. 8 How It Works Benefits are paid directly into a special trust Trustee is Berkshire Bank, Pittsfield, MA Trust assets are invested by trustee at your direction Trust assets distributed at age 65

9. 9 Retirement Protection Plus Program benefits… Protect your retirement savings Discounted premium cost You own the policy

10. 10 Next Steps Determine the level of protection you want Complete an application

11. Retirement Protection Plus Program Protection for Retirement Plan Contributions 8564-11-09 2009-XXXX *Disability income products underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY (Guardian). Product provisions and features may vary by state.