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©2007 Lincoln National CorporationLFD0705-1400 EMFW-0019-07

Order code: EM-FLY-DIR-ENROLL-PPT

You Can FlySave in your retirement plan with theLincoln DirectorSM group variable annuity

TAKAGI INDUSTRIAL CO. U.S.A., INC.401(K) PROFIT SHARING PLAN

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As of 12/31/2006.Marketing name for Lincoln National Corporation and its affiliates.*VARDS – ranked by 2005 sales**Pension and Investments, November 2005 – Public life insurers ranked by assets

Lincoln Financial Group

Flagship company established in 1905The Lincoln National Life Insurance Company

Fortune 500 company, NYSE: LNCAssets under management inexcess of $234 billionRanks among the industry leaders

5th variable annuity sales*7th employer sponsored annuities**

Leader in 401(k) retirement plansOver 10,000 organizations

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“The Cost of Neglecting Your 401(k),”Uncommonwealth.comSM, September 28, 2006.The 2006 Retirement Confidence Survey, Employee Benefit Research Institute, April 2006.The 2005 Lincoln Long LifeSM Survey, The Lincoln RetirementSM Institute, October 2005. “Retirement Roulette,” Registered Representative, July 2006.

Put Your Future First

Bottom line: Devote more time to planning your future.

Average length of vacation:1 to 2 weeks

August

Average time annually spentplanning for vacation:

4 hours or more

Average length of retirement:10, 20, or 30 years

August 2017 August 2027August 2037

Average time annually spentplanning for retirement:

1 hour or less

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You can fly!Saving gives wings to your work

Decide to saveDecide how much to saveDecide where to saveEnroll in your plan

Lincoln Financial Group asked: “What do you value most in retirement?”

Nine out of 10 answered:“Being independent.”

“Seniors Cite Independence asKey to Happiness in Retirement,” Lincoln Long LifeSM Survey,October 2004.

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Reasons to Save

You save consistently You receive an immediate tax breakYou harness the power of tax deferral

Decide to save

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You Save Consistently

Bottom line: The sooner you start saving, the better.Don’t let another payday fly by!

Assumptions: $200 a month saved in retirement plan6% annual rate of return

This is a hypothetical illustration and is not indicative of any product or performance and does not reflect any taxes due upon distribution. Investment options are subject to market risk.

Age

2526

3536

4546

Retirementplan balance

at age 65

$383,393$359,354

$195,851$182,428

$91,129$ 83,634

Cost of waitingone year

$24,039

$13,423

$7,496

Decide to save

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You Receive an Immediate Tax Break

Bottom line: You may be retired for decades.

This is a hypothetical example. Taxes on retirement plan assets will be due upon distribution and if taken before age 59½may be subject to an additional 10% federal tax penalty.

Contribution Rate

Take-home pay (25% tax rate)

Retirement plan contribution

Net difference in take-home pay

0%

$1,125

$0

$0

2%

$1,103

$30

$23

4%

$1,089

$60

$45

6%

$1,058

$90

$68

8%

$1,035

$120

$90

10%

$1,013

$150

$113

Assuming a $1,500 biweekly salary:

Decide to save

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You Harness the Power of Tax Deferral

This is a hypothetical example. It is not indicative of any product or performance and does not reflect any expenseassociated with investing. Taxes will be due upon distribution of the tax deferred amount, and if shown, results would be lower.Actual investment results will fluctuate with market conditions, so that the amount withdrawn may be worth more orless than the original amount invested.

End ofyear 10

$22,653

End ofyear 15

End ofyear 20

Bottom line: Tax deferral can help yourmoney work harder for you.

$33,653

$57,662

$38,315

$57,833

$91,129

Without tax deferral

With tax deferral

Assumptions: $200 monthly contribution6% interest25% tax bracket

Decide to save

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$1,230,500

$957,056

$683,611

This is a hypothetical example for planning purposes only. Note: Does not include other sources of retirement savings/income. Does not factor any interest paid on retirement savings.

$25,000 salary

$35,000 salary

$45,000 salary

Decide how much to save

Assuming:75% of annual salaryfor 25 years at 3% inflation.Salary illustrated is at retirement.

How much should you save?

Need

Need

Need

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Three Fundamentals of Smart Investing

Outpace inflationKnow your optionsDiversify your portfolio

Decide where to save

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Know Your Options

Understand your plan’s investment optionsStocksBondsCash equivalents

Understand the Lincoln VIP Profile fundsDetermine your investor profileUnderstand your retirement plans benefits in the Lincoln DirectorSM group variable annuity

Decide where to save

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The Pyramid of Investment RiskDecide where to save

Cash/stable value

Bonds

Balanced(Stocks/Bonds)

Stocks

Mor

e ris

k, h

ighe

r pot

entia

l ret

urn

Less risk, lower potential return

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Create Your Portfolio

Review the fund sheets included inyour enrollment bookConsider the investment objectives,risks, charges and expenses carefullybefore investing

Decide where to save

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Choose from names you know and trustDecide where to save

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These model portfolios are illustrations only and are not intended as investment advice or recommendations for any individuals.The models have been developed as general examples for investors risk profiles and utilize program investment options.The final decision on investment choices is the participant's.

2010 20302020 2040

Lincoln VIP Profile funds Time-based

Moderate

Conservative

Moderately Conservative Aggressive

Moderately Aggressive

Decide where to save

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You are eligible to join after 6 months of service.Entry Dates: March 1st or September 1st after you meet the eligibility requirements

To enroll:1. Request an enrollment kit from your Human

Resources. 2. Fill out and return the enrollment form,

investment selection form and beneficiary form to your Human Resources.

Enroll in Your Plan

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Understand Your Plan’s BenefitsEmployer contributions

Employer matching contribution The company may make discretionary Profit Sharing and/or matching up to the first 6% of your contributionYou must be an active employee as of the end of Plan Year and have worked at least 1000 hours during the Plan Year.Vesting Schedule:

2 year = 20% 5 years= 80%3 years= 40% 6 years=100%4 years= 60%

Decide where to save

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This material was prepared to support the promotion and marketing of a variable annuity product. Lincoln Financial Group® affiliates, their distributors, and their respective employees, representatives, and/or insurance agents do not provide tax, accounting, or legal advice. Any tax statements contained herein were not intended or written to be used, and cannot be used for the purpose of avoiding U.S. federal, state, or local tax penalties. Please consult your own independent advisor as to any tax, accounting, or legal statements made herein.

CA Senate Bill 620: This presentation may not be used with California residents age 65 and older.      

Lincoln DirectorSM is a group variable annuity contract issued by The Lincoln National Life Insurance Company, Fort Wayne, IN, on policy form #19476 (and variations thereof) and offered by broker/dealers with selling agreements. The Lincoln National Life Insurance Company is not authorized, and does not solicit business in the State of New York. For residents of New York, Lincoln DirectorSM group variable annuity contract is issued by Lincoln Life & Annuity Company of New York, Syracuse, NY, on policy form #19476NY-A 7/04 and offered by broker/dealers with selling agreements.

A group variable annuity is a long-term investment product designed particularly for retirement purposes. Variable annuities contain both investment and insurance components, and have fees and charges, including mortality and expense, administrative, and advisory fees. Optional guarantee features are available for an additional charge and are based on the financial strength of the insurer. The annuity’s value fluctuates with the market value of the underlying investment options and all assets accumulate tax-deferred.

Securities distributed by Lincoln Financial Distributors, Inc.

Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates.Affiliates are separately responsible for their own financial and contractual obligations.

Lincoln Financial Group1300 South Clinton Street Fort Wayne, IN 46802

www.LFG.com

©2007 Lincoln National CorporationLFD 0705-1345 EMFW-0019-07

Order code: EM-FLY-LALR-ENROLL-PPT

Take control of your future!To change investment option or check your balance, please call

(800)-248-0838

Or login to Lincoln’s website.