A Distinctively Different Way to Enhance Your Benefits Portfolio

1. A Distinctively Different Way to Enhance Your Benefits Portfolio Disability insurance policy form 1200 is 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 by state. 8545-03-102008-4653

2. How can you build a better benefits offering? All this and more with the help of DI@Work! Control costs for your organization? Offer more options to key executives? Extend more benefits to all employees?

3. More about this distinctively different benefit • What does the DI@Work program offer? • •More disability insurance that can complement your Group Long-Term Disability plan or stand alone • • More coverage for individuals—available at discounted rates for groups • • More flexibility in how the program is designed and how it is funded • • More comprehensive support for promoting the benefit, enrolling your employees, and servicing your participants

4. More about this distinctively different benefit Let’s talk more about who can benefit—and how: Top executives who need higher income protection All employees who need access to additional, affordable coverage Employers who want to enhance their benefits—while controlling their costs

5. More Options for Top TalentMore Value for All EmployeesMore Advantages for Your Organization

6. What “more” can you provide for your top talent? More disability insurance coverage? More protection for all sources of income? More flexibility in structuring their benefits plan? All this and morewith DI@Work!

7. Monthly benefit limits, e.g., 60% of salary, up to $10,000 per month Benefit Caps Limited Definition of “Income” Incentive compensation or bonuses aren't typically included Employees pay taxes on Group LTD* benefits when they receive them, reducing the net benefit Taxation More ways to attract and keep top talent Why Group Long-Term Disability Insurance may not be enough * When employer-paid This publication is offered for the purpose of education and information only and is not intended to constitute tax or legal advice. For information on your specific situation, please consult your personal tax or legal advisor.

8. $250K + 401(k) Deferral/Match Total Current Compensation $200K $50K Bonus Annual Gross Salary 401(k) Deferral/Match What Group LTD may cover: Replaces only 48% of total income! $120K 60% of Base Salary, up to $10,000 a month Annual Gross Salary What Group LTD Plus Individual Disability Insurance may cover: Individual Disability Insurance Bonus Annual Gross Salary 401(k) Deferral/Match Could be as much as 100% of total income More ways to attract and keep top talent Let’s look at an example:

9. Group Long-Term Disability vs. DI@Work IDI through DI@Work Group LTD Employee-paid Not Typically Optional Protects incentive income Not Typically Not Typically Protects retirement contributions Not Typically 1 Tax-free benefits X Flexible design options on individual basis Special coverage for key personnel Portable Guaranteed renewable to age 65/67 X X X 1If employee-paid. More ways to attract and keep top talent Benefits of buying Individual Disability coverage through the DI@Work program

10. More Options for Top TalentMore Value for All EmployeesMore Advantages for Your Organization

11. What “more” could you provide your all employees? Would employees really value more disability insurance? What % of employees are concerned about having enough income if they become disabled? 27% 48% 62% 83%

12. 83% Will employees value supplemental disability insurance? Would employees really value more disability insurance? What % of employees are concerned about having enough income if they become disabled? 27% 48% 62% 83% Navigating the Workplace Benefits Landscape, LIMRA, 2006 Report.

13. More ways to meet the needs of all employees Not just for highly compensated employees… Three out of every 10 workers will become disabled before they retire. U.S. Census Bureau, Table 198 Surveys, 1997.

14. More ways to meet the needs of all employees Many employees live paycheck to paycheck That makes adequate disability insurance no longer a luxury, but a key benefit.

15. 61% % of Employees Who Find Voluntary Benefits Appealing More ways to meet the needs of all employees Many may be willing to pay for this benefit themselves 60% Navigating the Workplace Benefits Landscape, LIMRA, 2006 Report.

16. More ways to meet the needs of all employees Why coverage through the DI@Work program is more accessible and affordable

17. More ways to meet the needs of all employees How individual disability insurance expands protection options Total disability definition options: can help tailor when benefits are paid Partial disability option: can be added to expand covered situations Catastrophic* disability benefit option: may replace up to 100% of income Product provisions and features may vary by state.*Catastrophic Disability Benefit Rider is not available in CA, CT or TX.

18. More ways to meet the needs of all employees How individual disability insurance expands protection options Flexible benefit levelsTo meet the varying needs of diverse groups Annual cost-of-living adjustment option* Retirement protection coverage option: replaces up to 100% of employee contributions and employer match Guaranteed access to additional coverage: Option to buy more each year at discounted rate *Not necessarily protection against increases in the cost of living.

19. More Options for Top TalentMore Value for All EmployeesMore Advantages for Your Organization

20. What “more” is your organization looking for? More support educating employees on their benefits? More control over your benefits costs? More ways to streamline benefits administration? More flexibility to tailor your benefits portfolio?

21. What “more” is your organization looking for? Now you can have it all…with DI@Work from Berkshire Life Insurance Company of America!

22. More advantages for your organization More control over benefits costs Your choice of funding arrangements: • Voluntary:paid for by employees; benefits paid to them would be tax-free •Employer-Paid:may be for just a select group of employees; deductible as a corporate expense •Cost-Sharing:costs can be shared by both the employer and the employee •Combination:any mix of the arrangements listed above for different groups This publication is offered for the purpose of education and information only and is not intended to constitute tax or legal advice. For information on your specific situation, please consult your personal tax or legal advisor.

23. 29% 53% % of BusinessesAlready Offering Voluntary Benefits % of BusinessesConsidering Adding Voluntary Benefits More advantages for your organization More control over benefits costs Why consider adding as a voluntary benefit Analyzing the Size and Potential of Voluntary Worksite Benefits, LIMRA, 2007.

24. More advantages for your organization More flexibility to tailor your program Different ways you can structure your individualdisability insurance through the DI@Work program: • As a complement to an existing Group LTD plan • As a stand-alone option for all or some of your employees • As a seamless program combining both Group Long-Term Disability from Guardian and Individual Disability Insurance from Berkshire Life, one of the few providers that can offer both

25. More advantages for your organization More ways to streamline your benefits administration How we can minimize your workload: • Expert hands-on management of the program announcement and enrollment process • Flexible billing arrangements, including direct billing your employees if you choose • Award-winning customer service team

26. ENGAGE ENROLL SERVICE RE-ENGAGE More advantages for your organization More ways to streamline your benefits administration • Ongoing campaign for newly eligible, previous declines, and those eligible for coverage increases • Ongoing campaign for newly eligible, previous declines, and those eligible for coverage increases • Customized letters/brochures • HTML emails • Flyers/posters • Intranet/ newsletter text • Postcards • - Automated voicemails • Initial enrollment period: • Online enrollment site • Personalized emails • Group meeting/recorded presentations • Education-based enrollment • True e-signature—no paper applications • Ongoing enrollment promotion • Reminder emails/follow-up calls • Automated voicemails • Personalized proposals • Choice of product packages • Enrollment tracking • Monitoring of enrollment activities • Demographic reporting • Initial enrollment period: • Online enrollment site • Personalized emails • Group meeting/recorded presentations • Education-based enrollment • True e-signature—no paper applications • Ongoing enrollment promotion • Reminder emails/follow-up calls • Automated voicemails • Personalized proposals • Choice of product packages • Enrollment tracking • Monitoring of enrollment activities • Demographic reporting • Customized letters/brochures • HTML emails • Flyers/posters • Intranet/ newsletter text • Postcards • - Automated voicemails • Payroll deduction reminders • Billing options • Welcome kit/policy • Toll-free claim service • Ongoing communication • Payroll deduction reminders • Billing options • Welcome kit/policy • Toll-free claim service • Ongoing communication

27. More advantages for your organization More ways to streamline your benefits administration Berkshire Life Insurance Company of America: 2007 Dalbar Award for outstanding service

28. More advantages for your organization More support educating your employees • Not a “generic” process, but customized to address your organization’s specific needs • Can accommodate unique messaging for different groups within the same plan • Flexible billing arrangements, including direct billing your employees if you choose • State-of-the-art online enrollment Web site (or traditional paper options if you prefer)

29. More Customized A customized experience that provides enrollment information for employees and various coverage options to choose More Educational Personalized education/ income scenarios with actionable navigation More Streamlined Ability to apply online by answering a few simple questions More advantages for your organization More support educating your employees State-of-the-art online experience

30. More advantages for your organization More support educating your employees Enrollment site can be customized to reflect: Your organization’s branding Your plan design:coverage limits and available options Each group’s unique arrangements:e.g., employees versus executives Each individual’s specific situation:ability to choose less coverage or even apply for more coverage beyond guaranteed offer

31. More advantages for your organization A distinctively different option to helpbuild your benefits plan: More insights into the benefits people truly value More flexible solutions tailored for each organization More customized communications More streamlined processes More expertise every step of the way

32. See how DI@Work can offer your organization more flexibility and your employees more value. Talk to your plan advisor or Berkshire Life today at 1-866-590-8847. To receive a proposal simply provide a high-level census and your company's LTD booklet.