Money withheld from current consumption to provide future retirement income,

1. 2-14-10 Version I NTRODUCING T HE M F INANCIAL G ROUP “ The Power of M” Leading the Way in the Ultra-Affluent and Corporate Markets Since 1978

2. CONFIDENTIALITY This report contains proprietary material provided by Advisors Trust Planning and Investment Company, Inc. We ask you to respect our interests and to maintain its confidentiality. Please direct any questions regarding this report or its return to our office at 866.434.7500 (toll free). LEGAL, ACCOUNTING AND INFORMATION This report is intended to support discussions between clients and their professional advisors. The information is provided as a example only - using hypothetical investment and insurance company products and assumptions The facts, projections and assumptions do not apply to all circumstances. The estimated quantitative tax information should not be relied upon for making investment decisions. We do not engage in the practice of law or accounting. Accordingly, the information presented is not offered as legal or tax advice. Tax laws are complex and change frequently. Your personal advisors should be contacted if you have any questions regarding the application of such information for your particular circumstances. INVESTMENTS All references to current or projected investment results are hypothetical and are neither guarantees nor estimates of future results. Actual values may be higher or lower. If applicable, prospective clients must carefully review of our Form ADV Part II and product Prospectus’. INSURANCE References to insurance may include dividends, current interest crediting rates, or variable investment returns - each of which are illustrative and are neither guarantees nor estimates of future results. See footnotes on company provided illustrations for details and further explanation prior to the purchase of insurance. A new insurance policy is contestable for two years from the date of issue. This means the insurer may deny a claim because of a material misrepresentation by the insured or owner. A claim may also be denied due to the suicide of the insured during the first two policy years. ****************************************************************************************************************** Securities and Investment Advisory Services offered through M Holdings Securities, Inc., a Registered Broker Dealer and Investment Advisor, Member FINRA/SIPC. Advisors Trust is independently owned and operated.

3. 2-14-10 Version The M Financial Group is one of the nation’s premier financial services design and distribution companies, serving ultra-affluent individuals and Fortune 1000 companies through a network of more than 125 independent Firms. Advisors Trust - M Financial Group member firm -

4. T ODAY’S S AMPLE D ISCUSSION : T HE “ S UPER R OTH ” D EFERRED C OMPENSATION S TRATEGY 2-14-10 Version: This is a strategy we refer to as “The Super-Roth” Deferred Compensation Strategy. It is NOT a Roth IRA.

7. HISTORY OF INCOME TAX RATES Source: Congressional Joint Committee on Taxation 1913 1918 1929 1941 1952 1963 1982 1988 1993 2006 2010 beyond 100 80 60 40 20 0 ? ?

10. RETIREMENT ACCUMULATION STRATEGIES “ Qualified” Before Tax Contributions “ Personal” After-Tax Contributions Taxable Accumulation Non-Taxable Accumulation Pay Ordinary Income Tax Yes! May help Provide Litigation Protection IRA 401(k) Plan Profit Sharing Defined Benefit Cash Balance “ Qualified” Non-Taxable Accumulation Pay Capital Gains & Ordinary Income Tax No Litigation Protection Stocks Bonds Commodities Annuities Home Runs Receive Tax-Free Income Yes! May Help Provide Litigation Protection Non-Qualified Deferred Compensation (think of it like a “ Super Roth”) “ Non-Qualified” After-Tax Contributions

17. HYPOTHETICAL SUMMARY – FOR ILLUSTRATION ONLY ALLOCATED COMPENSATION AVAILABLE TO GROW VALUE IN 20 YEARS GROSS ANNUAL PAYMENTS AFTER-TAX NET PAYMENTS FOR FAMILY AT DEATH TOTAL FOR YOU AND FAMILY “ PENSION” $700,000 “ SUPER-ROTH” $700,000 “ PERSONAL” $700,000 $420,000 $1,060,000 $112,000 $99,000 None $1.48 Million $1,485,000 TOTAL NET PAYMENTS $974,000 TOTAL TO TAXES AND EMPLOYEES $560,000 $2,080,000 $219,000 $132,000 None $1.98 Million $1,980,000 $1,455,000 $700,000 $1,233,000 $144,000 $144,000 $1,838,000 $4 Million $2,160,000 $280,000