Guardian Retirement SolutionsTMFor Plan Sponsors

A Focus on Your Needs

InformationIMPORTANTThe Guardian Choice® group variable funding agreement and The Guardian Advantage® group variable annuity contract are issued by The Guardian Insurance & Annuity Company, Inc. (GIAC), a Delaware corporation whose principal place of business is 7 Hanover Square, New York, NY 10004. GIAC is a wholly owned subsidiary of The Guardian Life Insurance Company of America (Guardian), New York, NY.

Guardian does not issue The Guardian Choice® and The Guardian Advantage® and does not guarantee the benefits they provide.

Guardian Retirement Solutions™ refers to the administrative support services, including participant recordkeeping as well as marketing, enrollment and educational materials, provided by GIAC in conjunction with the individual and group retirement products issued by GIAC.

This document is not intended by The Guardian Life Insurance Company of America, The Guardian Insurance & Annuity Company, Inc. (GIAC) or any of its employees or agents to be considered as investment, tax, or legal advice.

Please consult your investment, tax and legal advisors for guidance and information that is specific to your plan.

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It’s AboutYOU

Benefit from a CUSTOMER-FOCUSED APPROACH to Retirement.

Access FLEXIBLE Solutions.

Rely on WORLD-CLASS SERVICE and SUPPORT for You and Your Employees.

Gain from GUARDIAN’S More than 150-YEAR HERITAGE of Promises Kept.

At Guardian Retirement SolutionsTM it’s about you. Your business, your employees, your retirement plan. We are dedicated to working with you, your third-party administrator (TPA) and your financial professional to help you provide your employees with a retirement solution to help them save for the long-term.

Guardian Retirement SolutionsTM is focused solely on serving the unique needs of small businesses like yours by providing access to services typically reserved for large plans. You can count on us to provide the resources, support and tools you’re looking for as you develop a retirement solution that works for you and your employees.

Work with your TPA, Financial Professional, and Guardian Retirement SolutionsTM, and you can:

What does customer- focused mean?

• A focus on your needs

• Flexibility and choice

• Solutions that work for you and your employees

• No proprietary fund requirements

• Reasonable pricing

• Access to independent, third-party service providers

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Robust Fiduciary Support ServicesYou can mitigate your fiduciary risk by accessing the robust fiduciary support services of two independent registered investment advisers: 1. SWBC Investment Advisory Services LLC (SWBC) and 2. Stadion Money Management LLC (Stadion).

1. SWBC - an ERISA Section 3(21) FiduciaryPart of a plan fiduciary’s responsibility is to prudently select and monitor a diverse set ofinvestment options. SWBC, an independent RIA, offers robust investment advisory and fiduciary support services that are meant to help mitigate the risks of plan fiduciaries of participant-directed qualified retirement plans.

SWBC acts as a limited scope fiduciary under ERISA section 3(21) to plan fiduciaries who elect to use their services and enter into an advisory services agreement with SWBC. Under this agreement, SWBC provides recommendations regarding the allocation options available under The Guardian Advantage® and The Guardian Choice®.

Following the recommendations of SWBC can help mitigate your fiduciary risk for prudently selecting, monitoring, and diversifying the investment options that are available under the plan. However, it is ultimately the responsibility of the plan fiduciary to determine what investment options are offered under the plan.

SWBC offers you:

• A written commitment of SWBC’s fiduciary investment advisory services

• Help developing an Investment Policy Statement

• Comprehensive quarterly investment monitoring reports and conference calls

• Investment line-up selection in accordance with ERISA’s “prudent expert” rule and diversification requirements

2. Stadion – an ERISA Section 3(38) Investment ManagerStadion provides an actively managed account service that is available as a plan’s Qualified Default Investment Alternative (QDIA).2

Stadion acts as a 3(38) Investment Manager under ERISA. They provide a QDIA Warranty to plan fiduciaries that covers participants’ accounts over which Stadion has discretionary control. The warranty assures the plan sponsor that Stadion and its QDIA managed account service meet the relevant requirements for QDIAs under federal regulations, and that Stadion will indemnify the plan fiduciaries for any unreimbursed losses due to any breach of Stadion’s representations.

1. Not available in Pennsylvania.

2. The plan sponsor must contract directly with Stadion to offer this managed account service. While there is no cost to the plan or plan sponsor, an annual fee of 0.55% will be paid by participants utilizing the service.

SWBC and Stadion are not affiliates or subsidiaries of The Guardian Life Insurance Company of America (Guardian) or The Guardian Insurance & Annuity Company, Inc. (GIAC). Plan fiduciaries must contract directly with SWBC and Stadion.

Funding Vehicles

We offer two funding vehicles appropriate for a wide range of qualified retirement plans including 401(a), 401(k), profit-sharing, traditional defined benefit, cash balance, and any appropriate combination.

The Guardian Choice®

Generally for plans with assets greater than $1 million, The Guardian Choice® is a group variable funding agreement for small and mid-size companies.1

The Guardian Advantage®

Generally for plans with assets less than $1 million, The Guardian Advantage® is a group variable annuity contract also for small and mid-size companies.

Flexible

SOLUTIONS

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A National Network of Third-Party AdministratorsAs part of our effort to allow you to design a plan that best suits your needs, you can choose from a national network of local TPAs. TPAs can help reduce your administrative burden and ensure your plan is in compliance.

Passive Trustee Services Through Wilmington Trust CompanyWilmington Trust Company provides nondiscretionary, passive trustee services to qualified plans using our funding vehicles. Having an independent corporate trustee may add an extra layer of oversight and protection for both the plan sponsor and the plan participants. While not required, it’s a service plan sponsors can consider based on their retirement plan needs.

can help REDUCE your

administrative BURDENS.

Working with a TPA

Benefits of Working with a TPA:

• Customizedplandesignsolutionstomaximizeyourtaxbenefits

• Requiredplandocumentation

• Ongoingservicestomeetcurrentlegalrequirements

• Compliancetestingandreporting

• Benefitsandloanadministration

Independent TPAs in the network are not affiliates or subsidiaries of GIAC or The Guardian Life Insurance Company of America.

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Investment

FLEXIBILITYAccess to Prominent Investment ManagersIn order to ensure that The Guardian Choice® and The Guardian Advantage® funding vehicles offer a broad range of well-recognized investment options, we utilize the independent expertise of SWBC to assist with the selection of the options that are made available for you to choose for your plan. Additionally, we do not mandate that plan sponsors choose any proprietary funds when selecting the investment options for their plan.

The investment options that are available under The Guardian Advantage® and The Guardian Choice® are from some of the nation’s most well-recognized investment managers. The investment options span the risk/reward spectrum and pursue a variety of investment objectives—from the safety of principal to aggressive growth of capital.

Please note that the availability of investment options from the above investment managers will vary based on which funding vehicle you select.

SM

Key Features

No proprietary fund requirements

Broad range of well-recognized investment options

Choice and flexibility in investment selection

Self-directed brokerage option*

Fixed Rate Option (FRO)

Multiple QDIA options

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You have the flexibility to choose an investment line-up that works for you and your plan participants. You can choose from two focused lists of investment options, or customize the menu of investment options for your plan. If you choose to contract with SWBC, you will receive SWBC’s written commitment of its fiduciary investment advisory obligations.

The Core Focus List The Core Focus List is comprised of a group of investment options that has been rigorously evaluated by SWBC. These investment options feature the following characteristics:

• Activelymanagedinvestmentoptionsfromwell-recognized investment managers

• Complementedbyasmallselectionofindex-based,passivelymanaged investment options

•MeetsdiversificationrequirementsofERISASection404(c)

The Passive Focus ListThe Passive Focus List consists of a group of investment options that has also undergone rigorous evaluation by SWBC. These investment options are characterized by:

•Emphasisonindex-based,passivelymanagedinvestmentoptions

• Focusonfundswithlowerfundexpenseratios

•MeetsdiversificationrequirementsofERISASection404(c)

Plan Trustee Customized ListIf you prefer, you can create a customized list of investment options from the large selection available.

•Pickandchooseinvestmentoptionsbasedontheneedsofyourplan

• MeetsthediversificationrequirementsofERISASection404(c)iffundsare selected from a minimum set of investment categories, including:

– Large Cap – Non-U.S. Large Cap Equity

– Small Cap/Mid Cap – U.S. Intermediate Term Bond

– Capital Preservation

YOUMaking It Easier For

QDIA Requirements

If you utilize the services of SWBC, you must select a QDIA option for your plan. A QDIA is required for all three options.

Fund Replacements

SWBC makes replacing funds seamless by providing you with a replacement notice and timeline that requires no action from you unless you choose not to implement the recommendation of SWBC.

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World-Class

and Support SERVICEGuardian Retirement SolutionsTM prides itself on providing world-class service and support that always puts you and your plan participants first. From enrollment support to ongoing employee communications and education, from participant-level recordkeeping services to plan sponsor and participant tools and resources, we’re dedicated to supporting your needs.

Your Service Team Overview

Your Implementation Specialist

Your Relationship Manager*

Your Customer Service Team

Provides seamless coordination for all take-over plan implementation needs

Works closely with financial professionals to assist with plan sponsor needs and ongoing support

Provides a single point of contact for plan sponsors

Hosts welcome calls Enrollment specialists provide onsite enrollment meetings and support

Dedicated, regionalized client service teams for plan sponsors and participants committed to following through on all the daily expectations and needs of plan sponsors

Manages all transfer requirements of take-over plans, including: blackout notices, termination notices to existing carriers, asset transfer, final valuation reports, and allocation expectations, etc.

Helps plan sponsors develop programs to increase plan participation, participant deferral rates and employee engagement

Long-tenured team of support specialists who are knowledgeable in all workflow processes and possessing extensive product knowledge

Establishes contracts with ACH and customized payroll submissions

Provides customized annual plan reviews

24-hourissueresponse,same-dayservice on contribution and distribution processing*

Ensures all participants are enrolled prior to asset transfer and provides confirmations

Offers valuable insights and tools to increase employee participation

Available8:00a.m.–7:30p.m.ET

*For plans that meet certain asset levels.

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For J.D. Power and Associates 2011 Call Center Certification ProgramSM information, visit www.jdpower.com

Experience personalized service from our long- tenured customer service team.

Increase Enrollment and ParticipationWe offer you enrollment and participant education programs to help your clients’ employees enroll and increase salary deferrals. This includes a myriad of marketing communication support, on-site meetings and web-based tools to help participants make informed investment decisions and keep track of their accounts.

At Your “Recordkeeping” ServiceWe deliver superior service to help ease your clients’ administrative burden by offering:

• Census, online, or traditional paper enrollment

• Detailed online plan reports and information

• Simplified contribution processing

• Loan administration and modeling available online

• Fast and dependable recordkeeping technology

• AnnualauditpackagepreparationtocompleteForm5500

• Secure Transaction e-Withdrawal capabilities.

Award-Recognized ServicesRecognizedin2011byJ.D.PowerandAssociatesforCallCenterOperationCustomer SatisfactionExcellenceundertheJ.D.PowerandAssociatesCallCenterCertification ProgramSM. The Call Center Certification Program distinction acknowledges a strong commitment by the company’s Retirement Solutions Division call center operations to provide “An Outstanding Customer Service Experience.”

Communication Support:

Annual Plan Review for Plan Sponsors*

Comprehensive enrollment kit

Informative quarterly statements

x Educational plan sponsor and plan participant quarterly newsletters

y Online tools and calculators

z Plan participant education & seminars

{ Participantaccountservicesonline24/7

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Guardian:

of Promises Kept150+ YEARS

The Guardian Life Insurance Company of America is one of the largest and oldestmutuallifeinsurancecompaniesinAmerica.Since1860,Guardianhasbeen providing financial strategies to help individuals, families, and small business owners achieve financial security.

In addition, as a mutual life company owned by its policyholders, Guardian operates for the benefit of its policyholders, rather than outside stockholders. This heritage of a customer-focused approach carries over into each business line and subsidiary. It also means a commitment to long-term strategic thinking, rather than short-term profits. While the markets may change, Guardian’s timeless values of doing the right thing, holding itself to the highest standards, and focusing on people do not.

The Guardian Choice® group variable funding agreement and The Guardian Advantage®

group variable annuity contract are issued by The Guardian Insurance & Annuity Company, Inc.(GIAC),aDelawarecorporationwhoseprincipalplaceofbusinessis7HanoverSquare,NewYork,NY10004.GIACisawhollyownedsubsidiaryofTheGuardianLifeInsuranceCompany of America (Guardian), New York, NY.

Guardian does not issue The Guardian Choice® and The Guardian Advantage® and does not guarantee the benefits they provide.

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The Guardian Insurance & Annuity Company, Inc. is proud to receive exemplary ratings from the four major independent rating agencies.

A++ Superior ability to meet on-going obligations to policyholders (the highest of 16 ratings)

A.M. Best Company

AA+Very Strong capacity to meet policyholder and contract obligations (2ndhighestof24ratings)

Fitch Ratings

Aa2 Excellent financial security (3rd highest of 21 ratings)

Moody’s Investors Service

AA+ Very Strong financial security characteristics (2ndhighestof20ratings)

Standard & Poor’s

and StabilitySTRENGTH

Proud to receive ratingsEXEMPLARYMAJORfrom four rating agencies.

As of 6/30/2011. Please note that strength and claims-paying ability ratings apply only to GIAC’s ability to pay guarantees provided under its group variable annuity and group variable funding agreement products. These ratings do not apply to the investment performance of the variable investment options offered through GIAC products. Ratings are subject to change without notice.

Guardian’s Changing Times, Timeless Values

• A Rich Heritage of Integrity and Trust

• We Do the Right Thing

• People Count

• We Hold Ourselves to the Highest Standards

• An Unwavering Commitment to Small Business Owners

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The Guardian Insurance & Annuity Company, Inc. 7 Hanover Square New York, NY 10004-4025 www.GuardianRetirement.com

®

GP016202(08/11) 2011–9085

It’s About YOU

At Guardian Retirement SolutionsTM it’s about you. Your business, your employees, your retirement plan. We are dedicated to working with you,

your third-party administrator (TPA) and your financial professional to help you provide your employees with a retirement solution to help them

save for the long-term.

Guardian Retirement SolutionsTM is focused solely on serving the unique needs of small businesses like yours by providing access to services typically reserved for large plans. You can count on us to provide the resources, support and tools

you’re looking for as you develop a retirement solution that works for you and your employees.

Contact Guardian Retirement SolutionsTM

Call: 877-500-2380Visit: www.GuardianRetirement.com

The Guardian Advantage® group variable annuity contract and The Guardian Choice® group variable funding agreement are issued by The Guardian Insurance & Annuity Company, Inc. (GIAC), a Delaware corporation whose

principal place of business is 7 Hanover Square, New York, NY 10004. GIAC is a wholly owned subsidiary of The Guardian Life Insurance Company of America (Guardian), New York, NY.

Guardian does not issue The Guardian Choice® and The Guardian Advantage® and does not guarantee the benefits they provide.

Guardian Retirement Solutions™ refers to the administrative support services, including participant recordkeeping as well as marketing, enrollment and educational materials, provided by GIAC in conjunction with the individual and

group retirement products issued by GIAC.

This document is not intended by The Guardian Life Insurance Company of America, The Guardian Insurance & Annuity Company, Inc. (GIAC) or any of its employees or agents to be

considered as investment, tax, or legal advice.

Please consult your investment, tax and legal advisors for guidance and information that is specific to your plan.

Investments offered under The Guardian Advantage® group variable annuity and The Guardian Choice® group variable funding agreement are not deposits or obligations of, or guaranteed or endorsed by, any bank or

depository institution, nor are they insured by the Federal Deposit Insurance Corporation, the Federal Reserve Board or any other agency. They involve risk, including possible loss of the principal amount invested.