The first step in choosing a DI policy …Is Choosing the Right DI Company

Individual disability income products are 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.

8578A

2011- 4126

Step 1: Choose the Right DI Company

• Do no harm, • Choose a carrier with the strength

• and stability to fulfill promises.

• Key measures of financial strength– Ratings and Comdex– Capitalization Ratio– Company Surplus Growth

Source: Vital Signs April 2011

Please consult with your financial advisor for complete details concerning the ratings stated above. Some of the ratings reflect the performance of the parent company and/or other entities related to the issuing insurer.

As of April 2011 A.M. Best Company

S & P Moody’s Fitch Comdex

Northwestern Mutual Insurance Company

A++ AAA Aaa AAA 100

Berkshire Life Insurance Company of America

A++ AA+ N/A N/A 99

The Guardian Life Insurance Company of America

A++ AA+ Aa2 AA+ 98

Massachusetts Mutual Life Insurance A++ AA+ Aa2 AA+ 98

Metropolitan Life Insurance Company A+ AA- Aa3 AA- 95

Principal Life Insurance Company A+ A Aa3 AA- 92

Standard Insurance Company A AA- A1 A+ 88

Union Central Life Insurance Company (UNIFI Companies)

A A+ N/A A+ 86

UNUM Life of America A A- A3 A 76

Peer Ratings and Comdex

How do Berkshire Life and Guardian rank?

Among the highest ratings with each major ratings agency

Guardian’s ratings reaffirmed in 2010 by S&P, AM Best Company and Fitch

Comdex is at the CoreBerkshire Life has a Comdex of 99 Guardian has a Comdex of 98Industry experts define a Comdex as:

• Companies at 95 = “extremely safe”1

• Companies at 90 = safe• Companies at 85 = reasonably safe

1. Richard M. Weber, MBA, CLU, AEP and Chris Hause, FSA, MAAA, CLU, Life Insurance as an Asset Class: Managing a Valuable Asset

AM Best CompanyA++

Berkshire Life Guardian

S&P AA+

Berkshire LifeGuardian

Moody’sAa2

Guardian

FitchAA+

Guardian

Berkshire Life is not rated by Moody’s & Fitch

Ratings and Comdex Highlights

Capitalization Ratio

Company Ranked by 5-Year Average 2006 2007 2008 2009 2010 Average

Berkshire Life Insurance Company of America

16.9% 17.6% 17.8% 17.7% 18.2% 17.6%

The Guardian Life Insurance Company of America

16.1% 16.3% 14.7% 15.9% 16.1% 15.8%

Massachusetts Mutual Life Insurance 13.1% 13.4% 11.4% 13.2% 14.1% 13.0%

Northwestern Mutual Life Insurance 13.5% 13.4% 11.1% 11.0% 12.5% 12.3%

Standard Insurance Company 12.4% 12.6% 12.1% 12.4% 11.7% 12.2%

Company Ranked by 5-Year Average 2006 2007 2008 2009 2010 Average

UNUM Life of America 10.6% 9.9% 8.8% 9.9% 9.8% 9.8%

Principal Life Insurance Company 7.9% 7.6% 8.0% 8.0% 8.1% 7.9%

Union Central Life Insurance Company 8.1% 7.8% 6.0% 8.4% 8.3% 7.7%

Metropolitan Life insurance Company 6.3% 7.7% 6.9% 6.7% 7.0% 6.9%

Companies with Average Cap Ratio Over 12.0%

Companies with Average Cap Ratio Under 12.0%

Berkshire Life and Guardian are at the top.

All information provided was obtained from each company’s statutory statements.

Company 2005-2010 Five Year Growth in Surplus Rate

Berkshire Life Insurance Company of America 10.9%

Massachusetts Mutual Life Insurance 9.1%

Metropolitan Life Insurance Company* 8.3%

Standard Insurance Company 7.5%

The Guardian Life Insurance Company of America 7.0%

Northwestern Mutual Life Insurance 6.7%

Principal Life Insurance Company 3.6%

Union Central Life Insurance Company 3.4%

UNUM Life of America 2.6%

A key indicator of a carrier’s ability to pay future claims.Source of capital for funding future growth.

Surplus Growth

* Adjusted for M&AAll information provided was obtained from each company’s statutory statements.

Berkshire Life and Guardian “top of the stack” Staying Power Company Comdex(1) 2010

Capitalization Ratio(2)

2005-2010 Five-Year Growth in Surplus Rate(2)

2010 Assets toLiabilities

Ratio(2)

Stock or Mutual

Berkshire Life Insurance Company of America 99 18.2% 10.9% 121.3% Subsidiary of Guardian3

The Guardian Life Insurance Company of America 98 16.1% 7.0% 115.4% Mutual

UNUM Life of America 76 9.8% 2.6% 109.5% Stock

Massachusetts Mutual Life Insurance Company 98 14.1% 9.1% 108.7% Mutual

Northwestern Mutual Life Insurance 100 12.5% 6.7% 108.7% Mutual

Standard Insurance Company 88 11.7% 7.5% 108.1% Stock

Union Central Life Insurance Company 86 8.3% 3.4% 106.1% Stock

Metropolitan Life Insurance Company 95 7.0% 8.3% 104.4% Stock

Principal Life Insurance Company 92 8.1% 3.6% 103.7% Stock

1. Vital Signs April 20112. All information provided was obtained from each company’s statutory statements.3. Berkshire Life Insurance Company of America, Pittsfield, MA, is a wholly owned stock subsidiary

of The Guardian Life Insurance Company of America, New York, NY

Stack the Staying Power

Choose the Right Company

• Berkshire Life/Guardian Staying Power

• Top Tier Comdex Rankings: 99/98

• Top 1% in insurance company ratings rankings*

• Best in Class Capitalization Ratio:18.2%/16.1%

• Best in Class Surplus Growth: 10.9%/7.0%

Company Assets as of 12/31/10

Berkshire Life Insurance Company of America Admitted Assets: $2.8 billion, Liabilities: $2.3 billion, Surplus: $0.5 billion

The Guardian Life Insurance Company of America Admitted Assets: $33.2 billion, Liabilities: $28.7 billion, Surplus: $4.4 billion

*Vital Signs April 2011. Berkshire Life is not rated by Moody’s or Fitch Vital Signs, a collection of published industry research, provides financial analysis of 718 participating carriers. Of those 718

companies, only 119 are rated by all four independent rating agencies; out of those 119 companies, only 12 have ratings comparable to Guardian’s; and the top four mutual life insurance companies

(including Guardian) are among the TOP 1% of the 718 rated insurance companies.