The Road to Your Retirement Mapping Your Retirement Income Resources Name of the speaker Registered Representative Date 3012548.X.P -2 C10-0811-010 (9/10)

The Road to Your Retirement

Mapping Your Retirement Income Resources

Name of the speakerRegistered RepresentativeDate

3012548.X.P -2 C10-0811-010 (9/10)

Retirement - Insurance - Investments 2

Important Information

Insurance products, annuities and retirement plan funding issued by (third party administrative services may also be provided by) ING Life Insurance and Annuity Company ( Windsor, CT). Securities are distributed by ING Financial Advisers, LLC (member SIPC), Windsor, CT or through other broker/dealers with which it has selling agreements. Annuities may also be issued by ReliaStar Life Insurance Company (Minneapolis, MN) and ReliaStar Life Insurance Company of New York (Woodbury, NY). Variable annuities issued by ReliaStar Life Insurance Company are distributed by ING Financial Advisers, LLC. Variable annuities issued by ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York are distributed by Directed Service, LLC. Only ING Life Insurance Annuity Company and ReliaStar Life Insurance Company of New York are admitted and issue products in the state of New York. All companies are members of the ING Family of companies.

© 2011 ING North America Insurance Corporation.



Insurance products, annuities and retirement plan funding issued by (third party administrative services may also be provided by) ING Life Insurance and Annuity Company ( Windsor, CT). Securities are distributed by ING Financial Advisers, LLC (member SIPC), Windsor, CT or through other broker/dealers with which it has selling agreements. Annuities may also be issued by ING USA Annuity and Life Insurance Company (Des Moines, IA) and are distributed by Directed Services, LLC. All companies are members of the ING Family of companies.




Securities and [financial planning] offered through ING Financial Partners, (member SIPC), 909 Locust Street, Des Moines, IA 50309 or through other broker/dealers with which it has selling agreements.




Recordkeeping and Plan administrative services provided by ING Institutional Plan Services, LLC.




Framewor(k) and (k)Choice Recordkeeping and Plan administrative services provided by ING Institutional Plan Services, LLC. Mutual funds offered through ING Financial Advisers, LLC (member SIPC).



Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 1/2, an IRA 10% premature distribution penalty tax may apply. Money taken from the annuity will be taxed as ordinary income in the year the money is distributed. An annuity does not provide any additional tax deferral benefit, as tax deferral is provided by the plan. Annuities may be subject to additional fees and expenses to which other tax-qualified funding vehicles may not be subject. However, an annuity does provide other features and benefits, such as lifetime income payments and death benefits, which may be valuable to you.

Variable investments, of any kind, are not guaranteed and are subject to investment risk including the possible loss of principal. The investment return and principal value of the security will fluctuate so that when redeemed, it may be worth more of less than the original investment. In addition, there is no guarantee that any variable investment option will meet its stated objective.

For 403(b)(1) annuities, the Internal Revenue Code (IRC) generally prohibits withdrawals of 403(b) salary reduction contributions and earnings on such contributions prior to death, disability and age 59 ½, severance of employment, or financial hardship. Amounts held in a 403(b)(1) annuity as of 12/31/1988 are “grandfathered” and are not subject to these restrictions. For 403(b)(7) custodial accounts, the IRC generally prohibits withdrawals of any contributions and attributable earnings prior to death, disability, age 59 ½, severance of employment, or financial hardship. For both 403(b)(1) annuities and 403(b)(7) custodial accounts, the amount available for hardship is limited to the lesser of the amount necessary to relieve the hardship, or the account value as of 12/31/1988, plus the amount of any salary reduction contributions made after 12/31/1988 (exclusive of any earnings).

You should consider the investment objectives, risk, and charges and expenses of the investment options carefully before investing. Fund prospectuses contain this and other information and can be obtained by contacting your local ING representative. Please read carefully before investing.

Important Information (continued)


Variable annuities, group annuities or funding agreements are long-term investments designed for retirement purposes. If withdrawals are taken prior to age 59 1/2, an IRA 10% premature distribution penalty tax may apply. Money taken from the annuity will be taxed as ordinary income in the year the money is distributed. An annuity does not provide any additional tax deferral benefit, as tax deferral is provided by the plan. Annuities may be subject to additional fees and expenses to which other tax-qualified funding vehicles may not be subject. However, an annuity does provide other features and benefits, such as lifetime income payments and death benefits, which may be valuable to you.

Variable investments, of any kind, are not guaranteed and are subject to investment risk including the possible loss of principal. The investment return and principal value of the security will fluctuate so that when redeemed, it may be worth more of less than the original investment. In addition, there is no guarantee that any variable investment option will meet its stated objective.

For 403(b)(1) annuities, the Internal Revenue Code (IRC) generally prohibits withdrawals of 403(b) salary reduction contributions and earnings on such contributions prior to death, disability and age 59 ½, severance of employment, or financial hardship. Amounts held in a 403(b)(1) annuity as of 12/31/1988 are “grandfathered” and are not subject to these restrictions. For 403(b)(7) custodial accounts, the IRC generally prohibits withdrawals of any contributions and attributable earnings prior to death, disability, age 59 ½, severance of employment, or financial hardship. For both 403(b)(1) annuities and 403(b)(7) custodial accounts, the amount available for hardship is limited to the lesser of the amount necessary to relieve the hardship, or the account value as of 12/31/1988, plus the amount of any salary reduction contributions made after 12/31/1988 (exclusive of any earnings).

All Guarantees are based on the financial strength and claims-paying ability of the issuing insurance company, who is solely responsible for all obligations under its policies.







This presentation/seminar contains information regarding insurance products for sale.



Mapping Your Route – Have you chosen your course for retirement?

Length of Stay – How long will you be retired?

Speed Limit – What pace will you keep throughout retirement?

Expenses – How much will your retirement cost you?

Fuel – Where will your income resources come from?

Packing – Exactly what type of income resources will you need?

Itinerary – Have you segmented your resources for the journey?

Possible Detours – Are you aware of the risks to your resources?

GPS – How can a financial professional help you along the road?

Have you planned for…

Retirement Road Trip Checklist


Mapping Your Route

The active reality of today’s retirees. Where will the road take you?


Speed Limit

The speed you set for yourself may help to plan your income needs.

Max Speed – Revved up and raring to go

Speed Limit – Active but at a slower pace

Slow Lane – Taking it slow no rush


Length of Stay

You may need to live without a paycheck for as long as you live with one.

A 65 year old male has a 50% chance of living past

A 65 year old female has a 50% chance of living past

81

84

SOURCE: Based on current Annuity 2000 Mortality Table assuming relatively good health. Society of Actuaries, Longevity: The Underlying Driver of Retirement Risk – 2005 Risks and Process of Retirement Survey Report (2006).

Employer’s checks Funding your future goals

25 35 45 55 65 75 85 95


Expenses

How much money will you need to retire?

ING has many tools to help you find the answer.

•Your Number

•Determine Your Needs

•My RetirementWIZARD (coming soon)

•Retirement

•IncomeWizard


Fuel

60%

21%

19%

Personal Savings and Investments

Pension Plan*

Social Security*

*If applicable

Source: Social Security Brief #25, National Academy of Social Insurance, May 2007. Persons 65+, income $44k+

Most financial experts agree

that you’ll need to save

approximately 70%-80% of your current income for

each year you are retired


Fuel

13

Where will your 60% of the fuel come from?

Some possibilities may include:

•Employer-sponsored retirement plans

• Investments

•Second Career


Packing

What needs should you consider when sorting out retirement resources?

Guarantees

Flexibility

Growth

Inheritance


Packing - Needs

What are your overall income needs?

Considerations Look for

How much? Income features

When to begin? Withdrawal features

How often and how long?

Who else needs income?

Cost?

Is the income guaranteed?


Packing - ConsiderationsGuarantees


Trade-offsAnnual Withdrawals

Payment levels Series of payments

Company stability

Cost

Flexibility


Trade-offsInvestment decision making

Investment range Variable withdrawals

Cost

Growth PotentialConsiderations Look for

Time horizon Variety of options

Investment knowledge

Ways to diversify

Rebalancing

Cost

Passing on an inheritance


Trade-offs Income for spouse

Other life insurance Death benefits


Itinerary

Segment your resources to ensure they will last throughout your journey.

12

3


Itinerary – First Stop

Short-term money covers necessities.

What goes in:

•Social Security

•Pension

•Part-time employment income

•Benefits

• Investment income

What comes out:

•Food

•Housing

•Utilities

•Taxes, insurance

•Emergency reserves


Mid-term money covers niceties.

What goes in:

•Retirement plans

• Interest / dividends

•Personal investments

•Home equity

• Income

What comes out:

•Travel

•Entertainment

•House / car repairs

•Education

Itinerary – Second Stop


Itinerary – Third Stop

Long-term money grows and replenishes.

What goes in:

•Long-term stocks

•Long-term bonds

•Other investments

What comes out:

• Income to compensate inflation or longevity

•Possible medical needs


Itinerary – Pit Stop

22

Manage your money in the most effective method.

Liquidate taxable investments first

Maintain and invest tax-deferred funds as long as possible

Tap money in a ROTH IRA as a last resort


Possible Detours

There can always be unexpected detours when mapping out your resources.


Detour 1

Investment Risk: Withdrawing too much, too soon

1. Withdrawals assumed to be taken at beginning of year, and values on graph shown immediately after withdrawal.

2. Assumed annual return is 6.00 %

3. Assumed annual inflation rate is 3.69 %, the average annual inflation rate from 1947 - 2009. Source: Bureua of Labor Statistics, www.bls.gov/cpi

4. Initial withdrawal for each of the three scenarios is calculated as the scenario's withdrawal rate multiplied by initial amount of

$500,000. Each withdrawal thereafter increased from previous one by inflation rate.

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

12 years 16 years 25 years

Withdrawal Rate 9% 7% 5%

Annual Inflation-Adjusted Withdrawals as a % of a $500,000 Nest Egg


-

200.00

400.00

600.00

800.00

1,000.00

2009 2014 2019 2024 2029 2034

Year

Infl

ati

on

Ad

juste

d V

alu

eDetour 2

Inflation Risk: Losing purchasing power

Assumes 3.69% inflation, the average annual inflation rate from 1947 - 2009. Source: Bureau of Labor Statistics, www.bls.gov/cpi


Detour 3

Investment Risk: Investing too conservatively.

A starting account value of $50k is assumed. Based on S&P 500 (Performance of 500 industrial, utility, transportation and financial companies) returns from 3/1/1989 - 2/28/2009 and a ten year treasury bond purchased on 3/1/1989 and reinvested in a ten year treasury bond purchased on 3/1/1999.

This is a hypothetical illustration . One cannot invest directly in an index.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

Mar

ch 1

989

Mar

ch 1

999

Mar

ch 2

009

Ac

co

un

t V

alu

e

50% Treasury

70% Treasury

30% Treasury


GPS – Tools for the Road

Seeking professional assistance can provide assurance that you are on the right track.

We can offer you the tools and assistance to help you:

•Choose your retirement age

•Determine when you’d like to begin receiving benefits

•Decide how to design and manage your savings

•Convert savings to a potential income stream


The ING Difference

Fresh approach to life planning

Straight talk about financial

realities

Personalized solutions that take the whole picture

into account


The Road to Your RetirementMapping Your Retirement Income Resources

Any questions?

The Road to Your Retirement Mapping Your Retirement Income Resources Name of the speaker Registered Representative Date 3012548.X.P -2 C10-0811-010 (9/10)

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