Ameriprise Financial is the umbrella marketing name used by two separate and distinct broker-dealers of Ameriprise Financial, Inc.: Ameriprise Advisor Services, Inc. and Ameriprise Financial Services, Inc. Investments and financial advisory services are offered through Ameriprise Advisor Services, Inc., member NYSE/FINRA/SIPC, which is not affiliated with H&R Block, Inc. or any of its affiliates. Investments and financial planning services are offered through Ameriprise Financial Services, Inc., Member FINRA and SIPC. Some products and services described may not be available in all jurisdictions or to all clients.

© 2009 Ameriprise Financial, Inc. All rights reserved.

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Ameriprise Financial has a history of

helping

clients through challenging times

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Ameriprise Financial:

• Is strong and stable• Focuses on our clients’ goals and dreams• Has a114 year history of helping clients through all types of economic change

Ameriprise Financial and its representatives or affiliates do not provide tax or legal advice. Consult with your tax advisor or attorney regarding specific tax/legal issues.

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CREATING YOUR NEW PERSPECTIVE

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Buy a new home

Retire with financial security.

SETTING FINANCIAL GOALS

Have enough cash to cover unexpected events.

Minimize my taxes

Take care of my family if I am injured or worse.

.

Dreams

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Concerns

A NEW PERSPECTIVE ON YOUR FINANCES

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Cash to cover unexpected events.

Minimize my taxes.

Retire with financial security.

Take care of my family if

I am injured or worse.

The information is not intended to be used as the sole basis for investment decisions, nor should it be construed as advice designed to meet the particular needs of an individual investor. Ameriprise Financial and its subsidiaries do not give legal or tax advice. Please seek the advice of professionals, as appropriate, regarding the evaluation of any specific information, opinion, advice, or other content. Financial planning services and investments offered through Ameriprise Financial Services, Inc., Member FINRA and SIPC. © 2009 Ameriprise Financial, Inc. All rights reserved.

MAINTAINING CONTROL> Immediate needs

Can you pay your basic expenses?How long will your cash reserves last?How will you provide health coverage

for your family?> Medium-term concerns

What happens if your cash reserves run low?

Is your family protected if something happens to you?

Is it time to do something with your retirement plan?

> Long-term issuesCan you still meet your long-term

financial goals?Do you need to rethink your plans for

the future?

WHEN YOU’RE FIRST LAID OFF> Can you pay your basic expenses?

Money in

Money out

Cash reserves

> How will you provide health coverage for your family?

COBRA

ARRA

Spouse’s coverageKay

Fears she may lose her jobSalary of $80,00038 years old Married with one childSelf-employed spouseOwns a home

This hypothetical example is provided for illustrative purposes only.

CREATING A PAYCHECK

Income: Money InLiabilities: Money

Out

Your Cushion: Cash Reserves

> Severance

> Unemployment

> Spouse or partner income

> Part-time or temporary work

> Daily expenses

> Regular household bills

> Loans

> Health insurance premiums

> Primary

Readily available

Checking and savings

Money markets

> Secondary

Not as liquid

CDs

Treasuries

KAY’S SOLUTION> Recreate the household budget

Concentrate on essentials

> Avoid increasing debt

Renegotiate payments

Consider debt consolidation

> Protect your credit

PROTECTING YOUR FAMILYHow will you provide health coverage for your family?

> COBRA

> ARRA premium reduction

> 65% off COBRA rates

> Must lose your job between 9/1/2008 and 12/31/2009

> Must pay back all of it if you earn more than $145,000 ($290,000 for joint filers)

> Must pay back some of it if you earn between $125,000 and $145,000($250,000 – $290,000 for joint filers)

> Can’t be eligible for Medicare or a spouse’s health care plan

> Spouse’s health care plan

SIX MONTHS AND YOU’RE STILL OUT OF WORK> What happens if your cash reserves run low?

Spouse’s retirement plan

Secondary reserves

Tax management

Higher cash returns

> Is your family protected if something happens to you?

Life and disability insurance

Long-term care

> Is it time to do something with your retirement plan?

ENHANCING THE PAYCHECKWhat happens if your cash reserves

run low?> Shift cash from secondary

reserves to primary reserves> Time maturities on cash

investments to match expenses> Reduce contributions to spouse’s

retirement plan> Explore tax reductions

MANAGING TAXES> Withholding on unemployment> Timing of your severance payment> Tax filing status> Adjusting spouse withholding

GOING FURTHER TO PROTECT YOUR FAMILYIs your family protected if something happens to

you?

> Life and disability insurance

> Long-term care

What if?

MAKING A RETIREMENT PLAN DECISION

Is it time to do something with your retirement plan?

LEAVING IT

Pros

> Familiarity with plan reports

> Tax-deferred status maintained

> Money shielded from creditors

> Penalty-free distributions for persons age 55 and over when separated from service

> Net Unrealized Appreciation (NUA) issues on stock holdings

> Generally no fees, loads or commissions and low investment expenses.

Cons

> Fewer investment opportunities

> Less flexibility to access money or change allocation: blackout dates

> Fewer exceptions to the 10% early withdrawal penalty

> Limited beneficiary planning

> Mandatory 20% withholding on distributions

MOVING IT

Pros> Complete break with

old company> All money kept in one plan> No current taxes or penalties> Shielded from creditors> Penalty-free distributions for

persons age 55 and over when separated from service.

> If the new employer plan is not an IRA plan but a 401(a) or 403(b), another benefit may be the ability to take loans, if the plan permits.

Cons> Same as “Leave it,” plus:

Treatment of after-tax contributions

Need to compare options, privileges and fees

TAKING IT

Pros

> Cash in hand right away

Cons

> Taxes and penalties must be paid

> No longer building tax-deferred savings for your retirement

KAY’S MONEYOption 1: Kay takes a lump sum distribution

$30,000 retirement plan money– 6,000 withholding– 1,500 income taxes (in excess of withholding)– 3,000 tax penalty

$19,500

Assumptions: Kay has a marginal federal tax rate of 25% on the entire distribution and is 38 years old. State and local taxes are not included and would further reduce her distributions.

This hypothetical example is provided for illustrative purposes only. It is not intended to reflect actual investments in any securities. Past performance is no guarantee of future results.

Option 2: Kay stays invested

8% return $60,000* in 9 years$120,000* in 18 years$240,000* in 27 years

*Note that the Rule of 72 generally provides a good rough estimate but is not precise to the dollar. Rate of return is for illustrative purposes only and not intended to reflect a specific investment. This illustration is intended only to demonstrate mathematical principles and should not be regarded as absolute. Furthermore, periodic declines in markets will result in diminishing the effective application of the Rule of 72.

This illustration does not reflect any actual investment, and investment values will fluctuate.

STILL UNEMPLOYED …> Can you still reach your long-term

financial goals?Redefine and redesignMove retirement assets to an IRA

> Do you need to rethink your plans for the future?

ROLLING OVER TO AN IRA

Pros

> Account in your name

> Typically a wide range of investment choices and greater flexibility

> Continued tax deferral without current taxes or penalties

> Flexibility of beneficiary arrangements

> Exceptions to the 10% penalty

> No mandatory withholding

Cons

> Can’t withdraw without penalty until age 59½

> Protection from creditors, depending on state laws

> NUA tax treatment on stock holdings

> There may be mutual fund loads or commissions or fees for trading within the IRA,

CONVERTING TO A ROTH IRA

Roth IRA conversion

> Subject to current tax

> May be advantageous if your account value has dropped

> Tax-free qualified distributions at retirement

> Income less than $100,000

> No income limit in 2010

> Two-year spread in 2010

SUMMING UP> Right away

Weigh income against expenses – cut back

Get health care from COBRA

Leave the retirement plan

> After a few monthsRaise cash with secondary reserves

Look for tax reduction opportunities

Get protection back in place

Try not to tap your retirement money

> In the long termRedefine and redesign your financial plans

Consider rolling over your retirement assets to an IRA

WHERE CAN YOU GO FROM HERE?

Your meeting with an Ameriprise financial advisor will include a review of your existing financial situation and potential opportunities, gaps, or general strategies. You will not receive an extensive review or financial advisory services for which fees are charged.

Attend another workshop: Learn more about the individual cornerstones.Meet with a financial advisor for your own personal New Perspective review.

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Ameriprise Financial is the umbrella marketing name used by two separate and distinct broker-dealers of Ameriprise Financial, Inc.: Ameriprise Advisor Services, Inc. and Ameriprise Financial Services, Inc. Investments and financial advisory services are offered through Ameriprise Advisor Services, Inc., member NYSE/FINRA/SIPC, which is not affiliated with H&R Block, Inc. or any of its affiliates. Investments and financial planning services are offered through Ameriprise Financial Services, Inc., Member FINRA and SIPC. Some products and services described may not be available in all jurisdictions or to all clients.

Past performance is no guarantee of future results. Neither Ameriprise Financial nor its affiliates or representatives may provide tax or legal advice. Always consult with your tax advisor or attorney concerning your situation.

© 2009 Ameriprise Financial, Inc. All rights reserved.30