Retirement ProtectionPlus Program

Protection for Retirement Plan Contributions

8564-11-092009-11697

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

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

A Question

• If sickness or injury made you unable to work, what would happen to your retirement plan?

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

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.

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

35 40 45 50 55 60 65Age

$2,235,539*

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

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

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

Retirement Protection Plus

Program benefits…

• Protect your retirement savings

• Discounted premium cost

• You own the policy

10

Next Steps

• Determine the level of protection you want

• Complete an application

Retirement ProtectionPlus Program

Protection for Retirement Plan Contributions

8564-11-092009-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.