CD Maximization A Strategy as Easy as

Mr. Jones World

Mr. Jones is a 65-year-old standard non-smoker in good health and in a 35% marginal tax bracket. He currently owns a $300,000 CD that generates an after-tax yearly income of $4,875. Upon his death, Mr. Jones plans to leave the $300,000 CD to his two grandchildren. Mr. Jones was asked: Are you set on leaving a CD to your grandchildren, OR would you be interested in doubling your aftertax yearly income while still leaving them the same amount? Mr. Jones discussed with his financial professional the suitability of replacing a CD with a Single Premium Immediate Annuity (SPIA) to fund a guaranteed no lapse universal life product.

- $21,300

TODAY
Value of Mr. Jones' CD (2.5% annual interest)

TOMORROW
Pre-tax annual income generated from SPIA

$300,000

Pre-tax annual income generated from CD

$7,500

After-tax annual income from SPIA based on 68.7% exclusion ratio with which:

$18,966

Mr. Jones now purchases an ING Life Companies guaranteed universal life insurance policy using part of the income from the SPIA.

-$ 7,916 e ranc
(yearly

$18,966
insu premium)

$ 11,050

Annual life insurance premium

$7,916

Benet: more cash in Mr. Jones pocket!

Afterwards, he was very interested in the CD Maximization strategy.

$4,875
After-Tax Annual Income from CD
At Mr. Jones death the $300,000 CD would be left to his grandchildren.

$11,050
After-Tax Annual Income from SPIA
With the CD Maximization strategy, Mr. Jones gains $6,175 more in annual income and his grandchildren will still receive a tax-free death benet of $300,000 upon his death.

Now lets look at the CD Maximization Strategy. It begins when the CD renews and Mr. Jones uses the $300,000 to purchase a Single Premium Immediate Annuity (SPIA.) For more information, contact your nancial professional or visit www.ing-usa.com.

Not FDIC/NCUA Insured Not A Deposit Of A Bank Not Bank Guaranteed May Lose Value Not Insured By Any Federal Government Agency

The scenario shown here does not involve any trust arrangements. After tax annual CD income assumes that CD renewal rates will remain constant for all years, which is unlikely to occur. After-tax annual income from the CD may be more or less depending on future CD renewal rates. A SPIA and a guaranteed no lapse universal life policy have surrender charges and fees that a CD would not normally have, and may reduce the available cash value. This concept may not be appropriate for someone planning to use the CD principal at a later time. Please review the illustration with your financial professional for more details of the fees and surrender charges associated with the two products. Life insurance products are issued by ReliaStar Life Insurance Company (Minneapolis, MN), ReliaStar Life Insurance Company of New York (Woodbury, NY) and Security Life of Denver Insurance Company (Denver, CO). Within the state of New York, only ReliaStar Life Insurance Company of New York is admitted, and its products issued. All are members of the ING family of companies. All guarantees are based on the financial strength and claims-paying ability of the issuing insurance company, who is solely responsible for all obligations under its policies. 2011 ING North America Insurance Corporation cn67451062013

LIFE INSURANCE
160087 05/23/2011

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