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1. Health and Welfare Benefits
Retirement and Savings Plans
The purpose of this document is to provide a general overview of the benefit programs. This document is not to be construed as a contract, either express
or implied, guaranteeing any benefits or employment. In all cases, the plan documents will govern and this document is subject to the terms of the plans.
Lincoln reserves the right to amend, suspend, discontinue or terminate all or any part of the plans described herein at any time for any reason.

2. Benefit-able Contract
• What is it?
• A Deeper Dive
• Direct Access
• Validation
• Incentive Trips
• Compensation
• Product

3. What is it? What it’s not?
What is it?
Benefits-eligible contract
Statutory Employee status
W-2 income
What it’s not?
It’s not a captive contract

4. 2012 Benefits Overview
• Basic & Supplemental Group Life &
• Agents’ Savings & Profit Sharing
AD&D
Plan 401(k)
• Spouse Life Insurance
• Agents’ Retirement Plan (qualified
• Child Life Insurance
plan)
• Long Term Disability
• Top Earners Plan
• Medical Coverage
• Lincoln Agents’ Deferred
• Dental Coverage
Compensation Plan*
• Vision Insurance
• Discounted E&O Plan*
• Health Care Expense Account • FICA Withholding & Match
• Employee Assistance Program • Incentive Trips

5. Estimate of The Value of Benefits
Production $55,000 $125,000 $165,000 $250,000
Eligible earnings* $38,500 $87,500 $115,500 $175,000
Basic life $92 $210 $277 $420
Medical $13,957 $13,957 $13,957 $13,957
FICA $2,950 $6,694 $8,501 $9,364
401(k) $1,155 $2,625 $3,465 $5,250
Retirement plan $1,925 $4,375 $5,775 $8,750
Financial Profiles $2,456 $2,456 $2,456 $2,456
EAP $1,500 $1,500+ $1,500 $1,500
Total $24,035 $31,817 $35,931 $41,697
Percentage of premium 114% 96% 92% 87%
Plus – Discounted Cost for Life, DI, Vision and Dental and Deferred Compensation and Section 125 Plans
* Assuming 70% payout on life production

6. High Deductible Plan
Feature Lower Deductible Plan
With HSA*
Type of coverage Major medical PPO CDHP
Deductible (Single/Family) $700/$1400 $1500/$3000*
Out of pocket limit
$3500/$7000 $4000/$8000*
(Single/Family)
80% after deductible 80% after deductible
Coinsurance
60% out-of-network 70% out-of-network
Primary doctor $25 in-network $25 in-network after deductible
Specialist visits $35 in-network $35 in-network after deductible
$35 in-network after deductible/
Urgent care/Emergency Room $35/$125
$125 in-network after deductible
*No deductible for preventative, but all prescription drugs subject to deductible. Drug copay $10(generic),
$30(Preferred), $50(Non-preferred) for 30 day supply.

7. 2012 Medical Plan Premiums
Agent Monthly Agent Monthly Contribution
Coverage Contribution High Deductible w/HSA
Low Deductible
Single $254.50 $187.15
Broker & Spouse $776.40 $531.03
Broker & Children $696.33 $505.18
Broker & Family $978.61 $769.66
California residents in Kaiser Permanente HMO have different rates. $30/month added for tobacco usage each for agent
and/or spouse. High deductible plan is not a traditional major medical plan. See benefit information for details
Premium can be paid with pretax dollars.

8. 2012 Group Life
2012
Type of Coverage
Plan Details
Basic 1x eligible annual income
1-5 times eligible annual income. Sum of basic and
Broker supplemental coverage cannot exceed $2.5 million.
New agent can elect supplemental life coverage under the guidelines above
Supplemental without evidence of insurability. Maximum total basic and supplemental is $2.5
million.
$10,000 to $250,000 in $10,000 increments. Spouse is limited
Spouse
to 50% of employee total. Cost varies by age.
$5000, $10,000, $15,000, or $20,000 available beginning at
age 6 months. Monthly cost ranges from $0.215 to $0.86 per
Dependent
$1000 unit depending on the amount of coverage requested.
$5000 is $1.08/ month. $10,000 is $4.30/ month.

9. Supplemental Group Life Premiums
Sample Rates
Type of
2012 Plan Monthly Premiums
Coverage
Broker $40.00
Supplemental Based on a $500,000 death benefit for a broker age 40-44.
$8.30
Spouse
Based on a $100,000 death benefit for a spouse age 40-44.
$4.30
Dependent Based on a $10,000 death benefit for each eligible
dependent child insured.

10. 2012 LTD Benefits & Sample Rates
Elimination Benefit
Benefit Amount
Period Period
60% of income, up to $25,000 per month,
180 Days Generally to age 65
less any other source of income.
Monthly premium for a broker earning $8,333 per
$52.50
month($100,000 per year).

11. 2012 Dental Coverage
Annual Maximum Benefit Per Covered Person $2,000
Orthodontia Lifetime Maximum Per Covered Person $2,000
Annual Deductible Per Covered Person $50
Diagnostic & Preventative Care 100% Basic Restorative 80%
•No deductible •Simple extractions, fillings, anesthetics,
•Oral Exams, cleanings, treatments, dental sealants, endodontic, periodontal
x-rays treatment, oral surgery
Orthodontia* 50%
Major Restorative* 50%
•Orthodontic treatment including
•Crowns, dentures, bridgework
necessary appliances
* One year waiting period for these benefits

12. 2012 Dental Coverage Cost
Type of Coverage 2012 Monthly Premium
Broker $47.40
Broker & Spouse $96.10
Broker & Children $105.31
Broker & Family $168.49
*Premiums are paid with pre-tax dollars.

13. Vision Coverage 2012
• Vision Service Plan (VSP)
• Optional coverage – paid by broker – can be pre-tax.
• Covers portion of eye exam, frames, lenses, and contact lenses.
• Discounts for laser vision correction.
Type of Coverage 2012 Monthly Premium
Broker $7.45
Broker & Spouse $11.60
Broker & Children $11.93
Broker & Family $19.23

14. Flexible Spending Plan – Section 125
On date of contract – pre-tax deductions for:
Personal and dependent medical and dental coverage.
Agent voluntary life.
AD&D
Withhold up to $5000
Eligible January 1st following contract date.
Flexible spending account for medical care.
Instead of Flexible Spending Plan, a Health Savings Account is
offered for agents choosing the high deductible CDHP.

15. Employee Assistance Program
• No cost to agent.
• Wide range of work and life services.
• Includes referrals for assistance with personal problems.

16. Retirement and Savings Plans

17. FICA Paid
Statutory employee status (schedule C)
Lincoln will pay 7.65% of your income to the
government maximum wage base of $110,100.
Lincoln will pay the Medicare payment of 1.45% for
all income above the wage base.
Paid on life company income.

18. Deferred Compensation Plan
Elected annually
Deferral amount based on Paid Annualized Premium (PAP)
Premier Partners Defer 5% - 100% Non Premier Partners Defer 5% - 50%
Platinum Up to 100% Broker with PAP of 75k+ Up to 50%
Gold Up to 100% Broker with PAP of 50k – 75k Up to 25%
Silver Up to 75% Broker with PAP under 50k Not eligible
Bronze Up to 75%
Allocate and/or reallocate semi-monthly.
Commissions and investments earnings tax deferred.
Can also defer LFS earnings.
Immediately 100% vested in contributions and earnings.
Wide selection of investments.
*Available regardless of affiliation.

19. Money Purchase Retirement Plan
Lincoln contributes 5% of covered earnings.
Three-year cliff vesting for 2012 contributions.
Eligible on January 1st after completing six months of
service.
Wide selection of investments.

20. 401(K) Plan
Broker can contribute 1% to 50% of eligible earnings up to dollar
limit set by IRS.
50% match up to 6% of eligible earnings.
100% vested in broker contribution.
50% vested in Company contributions after two years of service.
100% vested in Company contributions after three years of service.
Wide selection of investments.

21. Top Earners Plan
Non-qualified supplemental benefit plan
Contribution is made if Lincoln Financial pensionable
earnings are in excess of the IRS limits.
2012 IRS limit is $250,000
Lincoln will contribute 5% of excess earnings.
Interest credited at same rate as fixed account in
401(k) plan.

22. Top Earner’s Plan
Non-Qualified Additional Supplemental Benefit Based on Lincoln
Net PAP Requirements
Additional contribution amounts if pensionable earnings are in
excess of IRS limit
Lincoln Net PAP % Of Excess Income
Requirement Contribution
$100,000 - $134,999 1%
$135,000 - $269,999 2%
$270,000 - $539,999 3%
$540,000 or more 4%

23. Product Premium Credit
Lincoln term life 100% of premium (exclude term policy fee)
Lincoln fixed universal life & flex
100% up to target + 5% of excess
premium MoneyGuard
Lincoln single premium MoneyGuard® 15% of premium deposited
Lincoln variable universal life ** 100% up to target + 5% of excess
Lincoln fixed annuity 5% of premium
Lincoln variable annuity ** 5% of initial deposits
** Production not included in PAP for representatives not with LFSC