8 facts you should know about

8 facts you should know about Lincoln MoneyGuard Reserve Contact your Lincoln representative today. When you compare long-term care solutions, consider these important facts about Lincoln MoneyGuard Reserve (a universal life policy with long-term care benefits). Fact 1: There is no elimination or deductible period for home healthcare Since many clients start long-term care with home healthcare it can make a real difference in the total out-of-pocket cost to the client. Fact 2: Clients can purchase Lincoln MoneyGuard Reserve up to age 80 Not all solutions are available for older ages. Fact 3: It has inflation options to hedge against rising costs This is especially advantageous for clients 60 and younger. They can protect against future escalated expenses and build a larger reserve of LTC benefits. Fact 4: A simple money back guarantee Lincoln MoneyGuard Reserve features a simple, lifetime Return of Premium Rider. If at any time a client has a change of heart, the client can request a return of premium. 1 Fact 5: Flexible or single premiums Your clients will have the financial flexibility to choose the payment option that suits their needs. Fact 6: The client s benefits are tax-advantaged Consider the tax implications of your LTC protection recommendation. Not all products meet the federal criteria for qualified long-term care insurance. Lincoln MoneyGuard Reserve does, and your client s reimbursements for qualified long-term care are income tax-free. 2 Fact 7: A residual death benefit is included in every policy There s no red tape and no need to opt in. It is available to every client and will not be less than 10% of the specified amount of death benefit, unless loans or withdrawals are taken. Fact 8: Lincoln has provided linked-benefit UL with LTC benefits since 1988 With more than 60,000 policies in-force, Lincoln has a history of customer-focused service and claims-paying ability. 1 The client would be refunded the amount, less any benefits paid or any loans or withdrawals taken, and it may have tax implications. 2 Long-term care reimbursements are generally income tax-free under IRC Section 104(a)(3). Page 1 of 2 LCN1005-2041923

Not FDIC-insured Not insured by any federal government agency Not guaranteed by any bank or savings association May go down in value 2010 Lincoln National Corporation www.lincolnfinancial.com Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Affiliates are separately responsible for their own financial and contractual obligations. LCN1005-2041923 LIF-MGR-09-0023 MGR-TOP-FLI001_Z01 POD 5/10 Z01 Order code: MGR-TOP-FLI001 Important Disclosures. Please read. Issuers: The Lincoln National Life Insurance Company, Fort Wayne, IN. Lincoln Life & Annuity Company of New York, Syracuse, NY The Lincoln National Life Insurance Company does not solicit business in the state of New York, nor is it authorized to do so. Guarantees and contractual obligations are backed by the claims-paying ability of the applicable issuing company and are subject to policy terms and conditions. Products and features are subject to state availability. The insurance policy and riders have limitations, exclusions, and/or reductions. The cost of the riders is deducted monthly from the policy cash value. Policies: Lincoln MoneyGuard Reserve, universal life insurance policy form LN850 (8/05) with a Convalescent Care Benefits Rider (CCBR) on Rider Form LR851 (8/05), an Extension of Benefits Rider on Rider Form LR852 (8/05), and a Return of Premium Rider on Rider Form LR850 (10/07) or LR850F (10/07). Page 2 of 2

Lincoln MoneyGuard Reserve client profiles Guide to identifying potential clients Not a deposit Not FDIC-insured Not insured by any federal government agency Not guaranteed by any bank or savings association May go down in value LCN1004-2041465

Determining who could benefit from Lincoln MoneyGuard Reserve There are five key categories of clients who should consider long-term care expense risk. This guide will help you understand these client segments, their perceptions, and their concerns, so that you can address their needs in your long-term care discussions. Five client categories 1. Single females 2. Those retired or approaching retirement Age 50 80 50 65 Assets Additional cash reserves, CDs, money markets, annuities not used to supplement income Additional cash reserves, CDs, money markets, annuities not used to supplement income Sufficient retirement income Perceptions/concerns to listen for I don t know who will take care of me. I don t want to be a burden on other family members. I want to know I m prepared if I need LTC. I have family or friends who had to use LTC. I have savings to use for LTC. I m worried about exposure to market volatility and rising healthcare costs. Why Lincoln MoneyGuard Reserve Assets can be leveraged to gain taxadvantaged LTC benefits so her money lasts longer. It helps protect other assets and retirement income. The client has the assurance of having a policy should LTC be needed. It can alleviate concerns of being a burden and help the client maintain financial independence. It helps protect cash reserves and other assets from LTC expenses. By providing asset leverage and tax efficiency, it s a smarter use of money allocated for LTC expenses. Client Name Age Client Name Age 2

By having long-term care discussions with your clients, you can help them prepare for important issues, including where to receive LTC assistance, who the decision-makers are, and how to cover the costs. For more information, contact your Lincoln MoneyGuard representative. 3. Older clients 4. High net worth individuals 5. Executives or top earners 70 8 0 35 80 45 65 Cash reserves set aside for LTC costs $3 million or more Sustainable retirement portfolio Bonus money or commissions available to fund LTC protection I have some savings for LTC expenses, but I do not want to deplete all of these assets. I want to leave some money to my children. I don t want to have to use it all for my care. I wish I had bought LTC insurance earlier. It s too expensive now. I have enough money to pay for LTC needs. Taxes are a big deal for me. I ve saved a lot. I want to protect those savings. I earn a nice bonus. I want to be sure to spend it wisely. It helps protect the retirement portfolio and estate assets designated for heirs. It can allow the client to have more than what cash reserves could provide for LTC expenses. It provides tax advantages. Unlike LTC planning that relies on cash reserves that can be depleted, it offers the client more freedom of choice for LTC. It can eliminate the concern of potentially living in a public LTC facility. It s a smarter way to allocate LTC dollars because it offers tax efficiencies and asset leverage. Some of the risks of exposure to LTC expense are off-loaded to Lincoln. It helps avert conflicts of interest. Children don t have to choose between quality of LTC and inheritance. It offers tax advantages and asset leverage. Younger, healthy clients appreciate cost efficiencies when buying LTC protection. Flexible and single premium options are available. It features a money back guarantee. 1 1 The money back guarantee is through the Return of Premium Rider available at issue on single premium policies and certain flexible premium policies. The money returned will be adjusted for loans, withdrawals, or any benefits paid, and may have tax implications. Client Name Age Client Name Age Client Name Age 3

Which clients could benefit from Lincoln MoneyGuard Reserve? Single females, age 50 80 Those retired or approaching retirement, age 50 65 Older clients, age 70 80 High net worth individuals, age 35 80 Executives or top earners, age 45 65 Not a deposit Not FDIC-insured Not insured by any federal government agency Not guaranteed by any bank or savings association May go down in value 2010 Lincoln National Corporation www.lincolnfinancial.com Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Affiliates are separately responsible for their own financial and contractual obligations. LCN1004-2041465 LIF-MGR-10-0013 MGR-PRO-FLI003_Z01 POD 5/10 Z01 Order code: MGR-PRO-FLI003 Important disclosures. Please read. Issuers: The Lincoln National Life Insurance Company, Fort Wayne, IN Lincoln Life & Annuity Company of New York, Syracuse, NY The Lincoln National Life Insurance Company does not solicit business in the state of New York, nor is it authorized to do so. Guarantees and contractual obligations are backed by the claims-paying ability of the applicable issuing company and are subject to policy terms and conditions. Products and features are subject to state availability. The insurance policy and riders have limitations, exclusions, and/or reductions. The cost of the riders is deducted monthly from the policy cash value. Policies: Lincoln MoneyGuard Reserve, universal life insurance policy form LN850 (8/05) with a Convalescent Care Benefits Rider (CCBR) on Rider Form LR851 (8/05), an Extension of Benefits Rider on Rider Form LR852 (8/05), and a Return of Premium Rider on Rider Form LR850 (10/07) or LR850F (10/07).