This presentation is provided for informational purposes only and should not be considered tax or legal advice. Please contact your tax or legal advisor

This presentation is provided for informational purposes only and should not be considered tax or legal advice. Please contact your tax or legal advisor regarding the tax treatment of the policy and policy benefits. You should consult with your own independent tax and legal advisors regarding your particular set of facts and circumstances. The information provided is not intended or written to be used, and

cannot be relied upon, to avoid penalties imposed under the Internal Revenue Code or state and local tax law provisions. Disability insurance policies 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. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) 2015-0094 (Exp. 01/17)

Individual Disability Income Insurance

Retirement Protection Plus (RPP) Program

Maintaining a Healthy Retirement Strategy

Your Retirement Plan

• Financing retirement is critical

• Contribute to company’s retirement plan

• Must be able to work and contribute to your plan

Disability insurance policies 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. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) 2015-0094 (Exp. 01/17)

Individual Disability Income Insurance – Retirement Protection Plus (RPP) Program

Does this make my plan vulnerable?

Disabilities can – and do – Happen

• Just over 1 in 4 of today’s 20-year-olds will become disabled before they retire1

• Approximately 90% of disabilities are caused by illnesses rather than accidents2

1.Social Security Administration, Fact Sheet April 20142.Council for Disability Awareness, Long-Term Disability Claims Review, 2014



Actual Claim Scenarios

*Claims paid for by Berkshire Life Insurance Company of America, a Guardian company. Every claim is unique and must be evaluated on its own merits. Elimination Periods vary. The diagnosis of these medical conditions alone does not entitle an individual to disability benefits. A person’s eligibility for benefits is determined on a case by case basis according to the terms and conditions of their policy.

Rece

nt

Cla

ims*



OCCUPATIONAGE AT ONSET

POLICY ISSUE DATE

CLAIM* START DATE GENDER DIAGNOSIS

Bank Owner 37 8/21/09 11/8/10 M Subarachnoid Hemorrhage

Accountant 37 10/10/09 6/4/11 F Carotid Artery Dissection

Cardiologist 54 2/17/10 5/26/11 M Malignant Pancreas Neoplasm

Engineer 40 12/25/10 2/10/11 M Intracranial Injury

Consultant 60 2/1/11 9/1/12 M Colon Cancer

Director 55 4/1/11 11/10/11 F Multiple Sclerosis

Living Longer, Disabled Lives


Due to improvements in medical technology, people with illnesses are able to live longer – however, they’re living longer disabled lives.


Maintaining a Healthy Retirement Strategy


Retirement Protection Plus (RPP)*

•Designed to replace retirement contributions during a period of disability

• Uses disability income insurance to replace up to 100% of retirement plan contributions (including employer matches)

• Ease of applying

*Neither a pension plan nor a substitute for one.Disability insurance policies 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. Product provisions and features may vary from state to state. PUB5958BL-PPT (01/15) 2015-0094 (Exp. 01/17)

Retirement Plan With & Without Interruption

Chart Assumptions: $2,000 per month contributed to the plan beginning at age 35. Total disability occurs at age 36 and contributions stop. Disability continues to age 65. 8% return. Actual rate of return may vary.


Combined assets –

Retirement Fund if Disabled plus RPP Trust Assets – would

total $2,862,326.


How RPP Works

• Individual application• Benefits are irrevocably assigned to a trust at time of

policy issue• At time of claim, benefits are paid directly into trust• Trust proceeds are distributed at age 65

Disability Policy (Benefits

Irrevocably Assigned)

Irrevocable

Assignment of

Benefits

RPP Disability Income

Application



2015 RPP Maximum Issue Limits


Disability insurance policies 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. Product provisions and features may vary from state to state PUB5958BL-PPT (01/15) 2015-0094 (Exp. 01/17)

Ease of application – Apply for up to 15% (19% if employer-paid) of annual earned income with no proof of retirement contributions or proof of existence qualified plan

NOTE: Berkshire will not insure more than 100% of contributions and the plan must have been in effect and funded for at least one year prior to the date of application.

Benefit Payment & Trust Assets

Disability Benefits

Irrevocable Trust

Disability Policy

(Benefits Irrevocably Assigned)

• Insured Directs Investment of Trust Assets

• Withdrawals may be made from the trust to pay taxes due on DI benefits and other tax obligations created by invested trust income.

Trust Assets

Distributed at Age

65

$$$$



RPP Guidelines

• Maximum benefit: $4,420 per month– accommodates 2015 maximum defined

contribution limits of $53,000

– higher amounts may be considered

• Maximum benefit for age 50+: $4,920 per month

• Minimum issue amount: $500 per month



Plan Ahead & Protect Your Retirement with RPP

Next Steps:

• Determine the level of protection you want

• Complete an application



[Agent Name, Title] [Agent Phone][Agent Email]


Thank You for Your Time


Documents

This presentation is provided for informational purposes only and should not be considered tax or legal advice. Please contact your tax or legal advisor