Macquarie Longevity Solutions. Macquarie Lifetime Income Guarantee



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Macquarie Longevity Solutions Macquarie Lifetime Income Guarantee

How can Macquarie help? The Macquarie Lifetime Income Guarantee Policy provides you with a flexible, low cost investment which guarantees you will receive at least a minimum level of income for life without locking away your superannuation savings.* Reasons to invest in the Macquarie Lifetime Income Guarantee Policy include: Planning for retirement Retirement should be a time to enjoy what you have achieved over your lifetime, not a time to worry if your savings will last. Guaranteed income for life 99 Attractive guaranteed income rate for life 99 Bonus rate ensures high level of early income 99 Payments from the Policy are exempt from income tax With people living longer, planning for retirement has become increasingly challenging. With a 50% chance your pension will need to last until age 93^, you may need market linked returns but you may be concerned about market falls. Macquarie Lifetime Income Guarantee is an innovative new product that provides you with the benefit of guaranteed income for life as well as equity upside, without locking your money away* it is a simple and flexible solution. Maintain access to your savings Simple and flexible solution 99 Strong market performance locked in each Investment Anniversary 99 Selection of Investment Funds tailored for retirees 99 Income is paid directly into your nominated bank account each month 99 Investor chooses the level of income drawn from funds 99 Ability to change your asset allocations during life of product 99 Remaining Investment Account goes to estate on death of investor 99 Estate Protection Option available to help protect the amount passed to your estate on death 99 Make withdrawals at any time (subject to applicable fees and conditions) 99 Cost effective 99 Flexibility to stop Guarantee at any time ^ Based on the Australian Life Table 2005-7, there is a 50% chance that at least one member of a 65 year old couple will live to the age of 93. Source: Macquarie Life Analysis. * Subject to conditions and risks - please refer to the Product Disclosure Statement ( PDS ). *Subject to conditions and risks - please refer to the PDS.

How does Macquarie Lifetime Income Guarantee work? The diagrams illustrate some of the key features of investing $400,000 in the Policy (net of any Upfront Withdrawal). Scenario 1 illustrates the impact of strong market performance. Scenario 2 illustrates the impact of poor market performance. Scenario 1: STRONG MARKET PERFORMANCE Scenario 2: POOR MARKET PERFORMANCE Customer invests $400k into Investment Account which varies with market performance The tracks the high-water mark of the Investment Account on Investment Anniversaries The Lifestyle Bonus Rate is guaranteed for at least 5 years $500,000 $500,000 Investment Account balance $400,000 $300,000 $200,000 $100,000 The Investment Account remains accessible at all times and may be passed to your estate on death Lifestyle Bonus Rate provides high income throughout retirement if market returns are strong* $30,000 $20,000 $10,000 Income levels Investment Account balance $400,000 $300,000 $200,000 $100,000 The Guaranteed Lifetime Income is a percentage of the If Investment Account falls to zero, Macquarie Life will pay a Guaranteed Lifetime Income $30,000 $20,000 $10,000 Income levels 65 70 75 80 85 90 95 100 Age 65 70 75 80 85 90 95 100 Age Investment Account balance Base Rate income Lifestyle Bonus Rate income Guarantee payments Investment Anniversary 1. Investment Account Balance 2. 3. Guaranteed Lifetime Income 4. Income Rate 5. Access to investment balance 6. Other important features Your initial investment establishes your Investment Account balance. Like any account based pension the balance changes over time based on the performance of the Investment Funds selected and withdrawals made. In Scenario 1, where your Investment Funds have performed well you would still have funds remaining when you are 100 years old. In Scenario 2, investment returns are poor and you would run out of savings at age 85, however you are still guaranteed to be paid income for life. The starts as the value of the Investment Account balance (net of any upfront withdrawals). Each year it locksin strong investment market performance if the Investment Account balance is greater than the prevailing. In both scenarios the ratchets up while the Investment Account balance is growing, but doesn t fall when the Investment Account balance starts to decline. Guaranteed Lifetime Income = Income Rate x You are guaranteed to receive the Guaranteed Lifetime Income for the rest of your life. The level of Guaranteed Lifetime Income that will be payable each year will depend on your and your Income Rate at that time. Monthly income payments are initially drawn from the Investment Account until it has been exhausted at which point the Guarantee will pay you the Guaranteed Lifetime Income. * The Lifestyle Bonus Rate is guaranteed for the first 5 years and thereafter if market returns are strong enough to maintain the Investment Account above 80% of the. Income Rate = Base Rate + Lifestyle Bonus Rate If you are 65 years old when you invest in the Policy, your Income Rate starts at 6.0% - this comprises a Base Rate of 4.0% p.a. which is guaranteed for life, and a 2.0% Lifestyle Bonus Rate for at least the first 5 years. Both scenarios show the Base Rate remaining constant. Scenario 1 shows that the Lifestyle Bonus Rate allows you to draw a higher income for longer if your Investment Account performs well. You retain access to your Investment Account funds at all times. You may make additional withdrawals at any time if required. When you pass away, the remainder of your Investment Account passes to your estate. The Spouse Option ensures the Guaranteed Lifetime Income remains in-force if your Spouse lives longer than you do. The Estate Protection Option can help protect the amount payable to your estate from the impact of poor market performance. The above diagrams represent hypothetical situations for illustrative purposes only and are not an indication of how an Investment Account will actually perform or the level of Guaranteed Lifetime Income you will be entitled to. The diagrams assume the Spouse Option and the Estate Protection Option are not elected, each year the monthly income withdrawn equals the current Guaranteed Lifetime Income divided by 12 and no Excess Withdrawals are made. The average Investment Account return after fees is 7.99% p.a. in Scenario 1 and 6.22% p.a. in Scenario 2.

Summary of product features and key terms Guaranteed Lifetime Income Investment Account Guaranteed Lifetime Income = Income Rate x Your money will be invested into your Investment Account and will be available to you at all times. The money will be allocated across the Investment Funds according to your directions. Initially, your Guaranteed Lifetime Income will be drawn from your Investment Account. If your Investment Account reduces to the Guarantee will fund these payments. How the Policy works with an SMSF Income Rate Your is initially set to equal the amount you invest (net of any upfront advice fee you negotiate). If your Investment Account performs well your may increase. Your, and therefore your Guaranteed Lifetime Income, will be reduced if you make Excess Withdrawals. Your Base Rate is based on your age when you invest and your Lifestyle Bonus Rate allows you to draw a higher rate of income early in retirement without reducing your and Guaranteed Lifetime Income. Age 60 64 years 65-69 years 70+ years Income Rate (% p.a.) 5.5% 6.0% 6.5% Base Rate (% p.a.) 3.5% plus 4.0% plus 4.5% plus Lifestyle Bonus Rate (% p.a.) 2.0% 2.0% 2.0% Investor Self Managed Super Fund pension Spouse Option If the Spouse Option is elected the Guaranteed Lifetime Income remains payable for as long as either you or your Spouse are alive. If you select the Spouse Option you will automatically be provided with the Estate Protection Option at no extra cost. Other investments in super fund The Macquarie Lifetime Income Guarantee policy Estate Protection Option If elected, the Estate Protection Option can help protect the value passed to your estate from the impact of poor investment returns. Guarantee Premiums Investment Funds Key Risks Fee Guarantee Fee Spouse Option Estate Protection Option % p.a. of 1.10% p.a. 0.50% p.a. (includes the Estate Protection Option for no additional charge) 0.35% p.a. (only payable while the potential Estate Protection Benefit is greater than ) You may elect to stop paying Premiums at any time with no penalty. This option may be valuable if your investment returns early in retirement are strong. You should read the PDS for a complete description of other fees and expenses that apply to your investment in the Policy. You can request that Macquarie Life pay your financial adviser an upfront and/or ongoing service fee from your Investment Account on your behalf. You will have the flexibility to allocate your Investment Account across the following funds: Lifestage Funds Fixed Interest Fund International Equities Fund (Volatility Managed) Cash Fund Australian Equities Fund (Volatility Managed) Volatility Management is a process to manage the overall level of risk in your portfolio. An investment in the Policy has a number of key risks including: Macquarie Life credit risk Change of law risk Investment Fund performance risk Volatility management process Inflation risk Excess withdrawal risk Please refer to the PDS for a full description of the risks. All investments involve a degree of risk. Please ensure you consider all the risks of investment in the Policy set out in the PDS carefully and seek financial, legal and taxation advice before making a any decision about investing in the Policy. The Policy works with your current SMSF The Policy has been designed for direct investment through your SMSF. You can continue to hold other assets in your SMSF alongside the Policy including direct equities and property. In this way you retain total control over your investment strategy. If your circumstances change in the future you always have the flexibility to stop paying premiums at any point in time without penalty. This can be particularly attractive if your investment returns are strong. Macquarie Life will provide reporting to assist in the management of your SMSF and will also facilitate additional payments in order to make certain minimum pension payment requirements (subject to certain rules). Tax efficient structure The Policy has been designed to ensure that the regular income paid from the Policy and any lump sum withdrawals fits within a tax exempt super pension for the rest of your life.

About Macquarie Life Limited Macquarie Life Limited ( Macquarie Life ) was established in 1992. It is a wholly owned subsidiary of Macquarie Bank Limited. Macquarie Life is a life insurance company which is registered with and supervised by APRA and has been issuing life policies to clients since 1992. Macquarie Life s suite of insurance products includes FutureWise, Super Protector and Macquarie Sumo. For more information speak to your financial adviser or contact Macquarie: 1800 618 913 macquarie.com.au/lifetimeincome lifetime@macquarie.com Important Information This information has been prepared by Macquarie Life Limited ACN 003 963 773 AFSL 237497 ( Macquarie Life ) and is current as at 8 June 2010. Macquarie Life is the issuer of the Macquarie Lifetime Income Guarantee Policy ( Macquarie Lifetime Income Guarantee or Policy ). An invitation to apply for an investment in the Policy is made in the Product Disclosure Statement dated on or around 8 March 2010 (PDS). The PDS is available by phoning 1800 618 913. The Policy provides cover to members of superannuation funds. The Policy must be held by the trustee of the superannuation fund. In many cases, particularly where the superannuation fund is a self-managed fund, the member (you) and the trustee will be the same person. To make this information easier to read, benefits provided by the Policy to your superannuation fund trustee for your benefit are referred to as benefits provided to you. Expressions used in this information and capitalised terms not otherwise defined have the same meaning as in the PDS. This information is general advice and does not take account of the trustee s or your objectives, financial situation or needs. Before acting on this general advice, the trustee should therefore consider the appropriateness of the advice having regard to its situation. The trustee and you should consider the PDS in deciding whether to acquire, or continue to hold, an investment in the Policy. We recommend investors obtain financial, legal and taxation advice and consider all risks before making any decision about investing in the Policy. You should note that this information does not take into account the rules of (or any other factors relevant to) your superannuation fund. Macquarie Life or its associates, officers or employees may have interests in the financial products referred to in this information by acting in various roles including as investment banker, broker, lender or adviser. Macquarie Life or its associates may receive fees, brokerage or commissions for acting in those capacities. In addition, Macquarie Life or its associates, officers or employees may buy or sell the financial products as principal or agent. You may contact Macquarie Life on 1800 618 913. Macquarie Life does not give, nor does it purport to give, any taxation advice. The taxation discussion in this document is based on laws current at the time of writing. Those laws and the level of taxation may change. The application of taxation laws to each investor depends on that investor s individual circumstances. Accordingly, investors should seek independent professional advice on taxation implications before making any investment decisions. Macquarie Life is not an authorised deposit-taking institution for the purposes of the Banking Act 1959 (Cth), and Macquarie Life s obligations do not represent deposits or other liabilities of Macquarie Bank Limited ABN 46 008 583 542. Macquarie Bank Limited does not guarantee or otherwise provide any assurance in respect of the obligations of Macquarie Life. Investments in the underlying Investment Funds offered under the Policy are not deposits with or other liabilities of Macquarie Bank Limited or of any Macquarie Group Company, and are subject to investment risk, including possible delays in repayment and loss of income or principal invested. Neither Macquarie Bank Limited, Macquarie Life nor any other member company of the Macquarie Group of companies guarantees the performance of the investments of the Investment Funds. Macquarie Group