The LSU EZ-Enrollment Retirement Program

Mark Tusa, Regional Manager, ING Financial Advisers

Mike Sotile, Lead LSU ING Representative

Linda Alumbaugh, ING Representative

Colette Riha, ING Representative

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Why Save for Retirement?

Because you want to live as well as you can during your retirement.

Because your pension and Social Security benefits may not be enough to replace your current income in retirement.

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You may need to live without a paycheck

as long as you lived with one.

Based on current Annuity 2000 Mortality Table assuming relatively good health (2005)

Today’s healthy 65-year old will likely live 20-30 more years.

50% of females age 65will live past age 84.

50% of males age 65will live past age 80.

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Tax Deferral and the LSU EZ-Enrollment Retirement Program:

Saving through the LSU EZ-Enrollment Retirement Program – a 403(b) program - allows you to:

Set aside money for retirement on a pre-tax

basis.

Save through payroll deduction.

Lower your current income taxes and/or receive possible tax credit.

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Saving under a 403(b) Program

Assumes state and federal income taxes of 30%.

OR

you can let the government take $30 in taxes and save $70…

you can put $100 into your plan, AND your $100 can grow tax-deferred, building your nest egg faster!

The LSU EZ-Enrollment Retirement Program allows pre-tax contributions, which can turn $70 into $100.

Out of every $100 you make,

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How Does Your EZ Plan Work

Assumptions Salary - $1,000.00 Monthly Saving – $100.00 Tax Bracket – 20% (Federal and State)

Traditional: Salary / Tax / After Tax / Savings / Take Home

$1000 $200 $800 $100 $700

EZ Plan Salary / Savings / TI / Tax / Take Home

$1000 $100 $900 $180 $720

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Assumes each accounts earns an annual tax-deferred rate of return of 8.00% and is for demonstration purposes only. Not based on the rate of return or the incurred costs of any particular investment. The effects of fees and charges would reduce the numbers shown. Not intended to serve as financial advice or as a primary basis for your investment decisions. Taxes are generally due upon withdrawal. Dollar cost averaging does not ensure a profit nor guarantee against loss. Investors should consider their financial ability to continue their purchases through periods of low price levels.

The sooner you start, the sooner you reach your goals.

$48,000

$324,180

40 years of saving

Larry starts saving $300 a month at age 45

$72,000

$171,79820 years of saving

Total Savings at 65Total Contributions

+

$152,382

Susan starts saving $100

a month at age 25

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Saver’s Tax Credit

Individuals who contribute to an Employer Retirement Plan or to an IRA may qualify for a Saver’s Tax Credit. This credit is equal to the following:

50% of Contribution– Married Filing Jointly (0-$30,000)– Head of Household (0-$22,500)– All Other Filers (0-$15,000)20% of Contribution– Married Filing Jointly ($30,001-$32,500)– Head of Household ($22,501-$24,375)– All Other Filers ($15,001-$16,250)10% of Contribution– Married Filing Jointly ($32,501-$50,000)– Head of Household ($24,376-$37,500)– All Other Filers ($16,251-$25,000)

Remind your tax preparer that you could qualify for a Tax Credit

Neither ING nor its representatives offer tax or legal advice. The taxpayer should seek advice from an independent tax advisor.

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What happens if I’m Not Happy with The EZ Enrollment Plan?

You can move your money to any qualified retirement plan offered by the LSU System.

There is NO Deferred Sales Charge– Participants can move your money at any time. – Participants may be assessed an early withdrawal penalty if

distributions are taken prior to age 59 ½ and no exemption applies.– Contributions made on a pre-tax basis (as well as earnings on

those contributions) are subject to federal tax when withdrawn

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Sophisticated Asset Allocation Techniques Made SimpleSophisticated Asset Allocation Techniques Made Simple

Simplification - Easy Investment Options Target-Date Lifecycle Funds

As

se

t A

llo

ca

tio

n M

ix

Stocks

Bonds

Stability of Principal

Key

ING Solution 2045 Portfolio

ING Solution 2035 Portfolio

ING Solution 2025 Portfolio

ING Solution 2015 Portfolio

ING Solution Income Portfolio

Years to Goal

0%

20%

40%

60%

80%

100%

45 40 35 30 25 20 15 10 5 GoalDate

5

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ING Solution Portfolios

A portfolio is chosen based on your goal retirement year and risk tolerance, and ING’s professional investment managers do the rest.

Professional fund managers can be more aggressive for those with a longer time horizon and are more conservative with those with a shorter time horizon.

Over time, the asset allocations within each Portfolio become more conservative as the participant moves closer to the time they may want to withdraw the assets to help fund their retirement.

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Local Service and Commitment

ING provides a committed local service team– Team of experienced and credentialed representatives

with on-site experience– One-on-one and group education meetings– Variety of financial and retirement planning seminars

Focus on customer relationships Annual Reviews, Review of Statements, and Seminars for

Specific Departments

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Personalized Solutions

Internet Access Toll-Free Access Enrollments Investment option changes Interactive calculators Asset allocation guidance

Information and transaction capabilities via toll-free line or Internet

Quarterly Statements and newsletters On-line statements Account information and activity Education library Investment information including one pagers and performance

LOCAL REPRESENTATIVES = PERSONAL TOUCH!

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It’s as EZ as handing the EZ Enrollment Form to someone at the meeting today.

You can also hand in the EZ Enrollment Form to the Human Resource Department.

Your ING Representative will do the rest.

An ING agent we make sure you understand the plan and

the benefits of saving for retirement through the LSU EZ Enrollment plan.

How to get started

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OUR LOCAL AGENTS

Mike Sotile Linda Alumbaugh Colette Riha

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Important Information

You should consider the investment objectives, risks, charges, and expenses of the variable product and its underlying fund options; or mutual funds offered through a retirement plan, carefully before investing. The prospectuses/prospectus summaries/information booklets contain this and other information, and can be obtained by contacting your local representative. Please read the information carefully before investing.

The Internal Revenue Code generally prohibits withdrawals of any contributions and attributable earnings prior to death, disability, age 59 1/2, severance of employment, or financial hardship. (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.)