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As you think about your own retirement planning, there are several questions that you may want to consider.

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First, are you comfortable with your current sources of retirement income?

In other words, do you feel that your current retirement plan will provide you and your family with sufficient income to provide for your needs throughout retirement?

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Does your employer have an adequate pension plan?

Pension plans have been a traditional means of providing retirement income for employees, but many employers no longer offer these benefits.

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You should also ask yourself whether your family will be able to maintain their lifestyle in the event of your death?

Much of retirement planning focuses on accumulating a targeted amount at retirement age. But what happens to your family if you don’t make it to retirement age? Do you have a plan to provide for your family when your income is lost?

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What would happen to your retirement plan if there is a significant decline in the financial markets?

A majority of employees have reported a significant decline in their pension and retirement savings over the last two years (Towers Watson 2010 Retirement Attitudes Study). Because of this, some employees may be looking for sources of retirement income that are not exposed to the potential negative returns associated with investments in the equities market.

Would a downturn in the market have a negative impact on your retirement preparedness?

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And have you considered what will happen to your retirement income if income tax rates go up?

Since much of retirement saving is based on tools which allow for the contribution of pre-tax dollars (such as 401(k) Plans and other qualified plans) which are not taxed until distributions are taken during retirement, there is an inherent risk that the purchasing power of those dollar could be reduced if tax rates are increased in the future.

There is no way to know what income tax rates will be when you reach retirement age. However, if you look at the history of individual income tax rates you can see that rates have been much higher at times in the past. So you should at least consider the possibility that future income tax rates may be higher than today’s income tax rates. If that is the case, it may make more sense to pay income taxes today and take tax-free distributions later.

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Finally, do you have a plan to provide for the higher education needs of your children?

If your plan for meeting these needs relies upon your sources of retirement income, you may find that there are limitations on accessing money when you need it.

For example, if your primary source of retirement income is a qualified retirement plan, you may not be able to freely access that money until after you have reached age 59½. Unless your distribution meets one of the limited exceptions listed in section 72(t) of the Internal Revenue Code, early distributions from a qualified retirement plan will be subject to ordinary income taxes plus a 10% penalty. This means that if you are in the 28% tax bracket, and you need to use your retirement funds to pay $1,000 of expenses prior to age 59½, you would have to take a distribution of $1,613 in order to cover the expenses plus the taxes owed on the early distribution.

And if your primary source of retirement income is a nonqualified retirement plan from your employer, you may have even less ability to get access to funds prior to reaching retirement age since these plans are strictly regulated by Section 409A of the Internal Revenue Code.

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In light of these questions, would you be interested in learning about a strategy that provides death benefit protection for your family in the event of an early death, potentially allows for income tax-free distributions, and may not subject to penalties for early distributions?

If your answer is “yes,” then you may be interested in learning about this concept: S.O.L.A.R. Insurance Arrangements.

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S.O.L.A.R. Insurance Arrangement stands for Self Owned Life And Retirement Insurance Arrangements. These arrangements are designed to help provide life insurance protection for family members and to provide a potential source of supplemental retirement income.

S.O.L.A.R. Insurance Arrangements bring a two-part answer to the problem of providing retirement benefits for key employees. The first part involves a change in the Executive Benefits paradigm from traditional nonqualified deferred compensation arrangements funded with corporate-owned life insurance (“COLI”) to retirement arrangements funded by life insurance which is owned by the employee.

The second part of the answer involves the introduction of a life insurance product to help address some of the employee’s additional concerns. Voya IUL-Global Choice offers a special type of policy loan which can be used by the employee to help pay income taxes associated with the S.O.L.A.R. Insurance Arrangement. Moreover, the Voya IUL-Global Choice product is an indexed universal life insurance policy with minimum guarantees. This can help take away some of the fears that a downturn in the market will cause a loss to the policy owner’s surrender value.

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[Read Slide]

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The Voya IUL-Global Choice product from Voya Life Companies has features which may help to address some of your retirement planning concerns. A death benefit is provided for family protection. Select Loans potentially offer you the ability to reduce out of pocket costs while still enjoying the potential offered by Voya IUL-Global Choice. And while Voya UL- Global Choice is NOT an investment, Voya IUL-Global Choice gives the opportunity for cash value accumulation through indexing credit potential based, in part, on a portion of the performance of two out of three market indexes while also providing a guaranteed minimum interest rate to help protect against losses.

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[Read Slide]

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First and foremost, Voya IUL‐Global Choice is a life insurance product. It offers death benefits to give protection to family members in the event that the policy owner dies before fully funding retirement needs.

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[Read Slide]

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When you put all of the features of Voya’s IUL‐Global Choice together, you have a potentially powerful solution for employees seeking death benefit protection for their family and to save for retirement needs.

Voya IUL‐Global Choice offers the cash accumulation potential of the Index Strategy while at the same time offering a 0% guaranteed minimum crediting rate. Voya IUL‐Global Choice offers a crediting strategy based on the performance of three different international market indexes and, better yet, uses a five‐year look‐back period with these three indexes using a portion of the two better‐performing indexes when calculating the index credit for the policy.

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Voya’s IUL‐Global Choice policy gives potential to have additional interest credited based, in part, upon market index performance

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The Indexed Strategy also provides protection against market risk. Voya IUL‐Global Choice’s Indexed Strategy offers a guaranteed minimum interest rate of 0%. So while policy owners always have to bear the costs of insurance associated with the product, the indexed crediting strategy for cash value not needed to support those costs will not result in negative performance.

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Rather than rely on a single index, Voya IUL-Global Choice has a crediting strategy based on three different indexes

S&P 500® IndexEURO STOXX 50®Hang Seng Index

These indexes represent three different global markets (U.S., Europe, and Asia).

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So let’s see how that works. (Read Slide)

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So let’s see how that works. (Read Slide)

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So let’s see how that works. (Read Slide)

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A typical S.O.L.A.R. insurance arrangement can be implemented using five basic steps.

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Step one is for the Employer to offer death benefit protection and a potential source of retirement income to the employee which will be funded using a S.O.L.A.R. Insurance Arrangement.

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Step 2 is for the employee to apply for and purchase a Voya IUL‐Global Choice Life Insurance Policy.

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Depending on how the arrangement is set up, Step 3 involves the payment of life insurance premiums – either through bonuses made by the employer, contributions made by the employee, or a combination of both.

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In Step 4, the employee may use the Select Loans feature in the Voya IUL-Global Choice product and borrow money from the policy to pay income taxes on the dollars used to pay policy premiums.

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Finally, the employee can use the Voya IUL-Global Choice policy as a potential source of retirement income by accessing policy cash values through a combination of loans and withdrawals.

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As is the case with any retirement planning concept, there are potential advantages and disadvantages associated with S.O.L.A.R. Insurance Arrangements.

[Read Slide]

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When it comes to retirement planning, there are many questions …

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And  S.O.L.A.R. Insurance Arrangements offer one potential solution!

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