Creative for Partners of Law Firms to combine disability and long term care insurance

7. Existing LTD Program - Partners Monthly Group LTD Income Attorney Compensation Protection Replaced Shortfall Partners are adversely impacted. Actual benefit falls significantly short of target benefit. Group only Income Replacement Percentage Target = 60% of Compensation TARGET = 60% Partner A $45,833 $25,000 55% 5% Partner B $62,500 $25,000 40% 20% Partner C $83,333 $25,000 30% 30% Partner D $125,000 $25,000 20% 40%

8. Existing LTD Program – Associate Attorneys Monthly Group LTD Income Attorney Compensation Protection Replaced Shortfall Associate Attorneys adversely impacted. Actual benefit falls significantly short of target benefit. Group only Income Replacement Percentage Target = 75% of Compensation TARGET = 75% Attorney A $12,500 $7,500 60% 15% Attorney B $20,833 $12,500 60% 15% Attorney C $25,000 $15,000 60% 15% Attorney D $41,667 $25,000 60% 15%

9. Solution: Contemporary Income and Asset Protection Catastrophic (LTC) Up To 100% Total Income Replacement Maximum Monthly Benefit of $10,000 $3,000 per month ILTC Retirement Years ... and helps preserve assets during retirement AGES 60 - 70 Income Protection Asset Protection Group LTD 60% of Compensation Maximum Monthly Benefit of $25,000 Supplemental Individual 60%/75% of Compensation (less Group LTD benefits) Maximum Monthly Benefit $15,000 - $20,000 Working Years Helps protect income during the working years... Individual Disability Income policies offer enhanced income replacement during the working years, with guaranteed insurability for an Individual Long Term Care insurance policy at retirement. (ILTC of $3,000/mo., 6-year BP, 90-day EP, 100% nursing home care, 50% home care, optional Inflation rider. Up to $5,000/mo. available with no evidence of medical insurability, up to $8,000 with underwriting)

10. Solution: Income Restoration Plan for Partners – 60% Monthly Group LTD Income Individual Combined Combined % Attorney Compensation Protection Replaced Supplemental Benefit Replaced Partner A $45,833 $25,000 55% $2,500 $27,500 60% Partner B $62,500 $25,000 40% $10,000 $35,000 56% Partner C $83,333 $25,000 30% $10,000 $35,000 42% Partner D $125,000 $25,000 20% $10,000 $35,000 28% Group and Individual Combined w/o Catastrophic Income Replacement Percentage TARGET = 60%* Income replacement level is increased to a more meaningful level. * Target is 60% of Compensation for Partner Attorneys with Non-Taxable Benefits.

11. Solution: Income Restoration Plan for Associates – 75% Monthly Group LTD Income Individual Combined Combined % Attorney Compensation Protection Replaced Supplemental Benefit Replaced Attorney A $12,500 $7,500 60% $1,875 $9,375 75% Attorney B $20,833 $12,500 60% $3,125 $15,625 75% Attorney C $25,000 $15,000 60% $3,750 $18,750 75% Attorney D $41,667 $25,000 60% $6,250 $31,250 75% Group and Individual Combined w/o Catastrophic Income Replacement Percentage TARGET = 75%* Income replacement level is increased to a more meaningful level. * Target is 75% of Compensation for Associate Attorneys with Taxable Benefits.

13. Guaranteed Standard Issue * GSI benefit amounts are estimates based on the number of eligible participants and review of census data. Non-Voluntary plans require 100% participation; Voluntary plans require 20% participation. ** Voluntary Plan Discounts illustrated are based on 20% participation rate. Guaranteed standard issue means that the coverage will be issued without medical underwriting, provided the applicant has been actively at work for the past 180 days, and is not currently disabled from Activities of Daily Living or using assistive devices. The Catastrophic Disability Benefit Rider and/or the Lifetime Continuation Benefit can be removed from policy upon application review. Smoker status will apply to premium rates. 30% $5,000 All 200 Attorneys, Voluntary Plan 25% $4,000 80 Partners, Voluntary Plan 40% $10,000+ All 200 Attorneys, Non-Voluntary Plan 35% $10,000 80 Partners, Non-Voluntary Plan Discount** GSI* Description