1. Guardian’s on Top . . .
. . . Start Spreading the News
75
Life Wholesaler Presentation March/April 2009
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2. Guardian’s on Top . . . Start Spreading the News
Table of Contents
 How Guardian Performed in 2008, Looking Ahead
to 2009
 Selling Whole Life Insurance
 Finding Premium $$$
 Did You Know . . . About ESP?
 3 Sales Concepts
 Maximizing Retirement Income
 Buy Term and “Perm” the Difference
 Leverage Your Term Book of Business
 Using DuoGuard
 Knowing the Competition—NML
 Websites to Help You Drive Sales
 Appendices
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 3

3. Guardian’s On Top . . .
Start Spreading the News
Finding Premium $$$
in Tough Economic Times

4. Finding Premium $$$ in Tough Economic Times
Existing Profit Sharing Funds and Contributions
Deductible
Contributions
Defined Benefit
Employer Plan and Trust Funding
• Life Insurance
Up to 49% to
whole life premium • Other Assets
Seasoned Money
• Plan participants 5 years
• Existing funds over 2 years
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 6

5. Finding Premium $$$ in Tough Economic Times
Defined Benefit Plan
Deductible
Contributions
Defined Benefit
Employer Plan and Trust
Traditional Fully Insured
• Life insurance equal to • Annuities
100x monthly benefit • Annuities and Life Insurance
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 7

6. Finding Premium $$$ in Tough Economic Times
Use Business $$$: 3 Strategies
 Executive Bonus
 Non-qualified deferred compensation
 Split Dollar
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 8

7. Finding Premium $$$ in Tough Economic Times
Executive Bonus Plan —
Funded With Life Insurance “Single Bonus”
PAYS RECEIVES
Bonus Current Tax
Employer
Deduction(1)
Life Insurance
Policy
Executive Premium
Income Tax(2) Cash Value Death Benefit
IRS
(1)
Tax deduction equals bonus paid.
(2)
Income tax due on bonus received.
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 9

8. Finding Premium $$$ in Tough Economic Times
Economic Benefit Regime Guide
Non-Deductible
Contributions
Informal
Employer SERP funding with
life insurance
or other
Assets owned products
by employer
Executive
• Pre-retirement death benefit
• Retirement benefits
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 10

9. Finding Premium $$$ in Tough Economic Times
Economic Benefit Regime Plan
Employer Employee’s
1. Owns Life Insurance Beneficiary
Policy and Endorses Proceeds in excess
Net death benefit of employer’s interest
to employee paid to Employee’s
2. Recovers greater of personal beneficiary
premiums paid or
cash value
Employer retains the benefit of the equity or “inside build up” in the policy
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 11

10. Finding Premium $$$ in Tough Economic Times
IRA Funds: 2 Ways
 Take distributions and use after tax amount
to purchase life insurance
 Rollover IRA to a profit sharing plan
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 12

11. Existing Funds In A Non-Marital Trust
Estate of
Deceased Spouse
Marital Bequest Non-Marital Trust
• Equal to exemption amount
• $600,000?
• $1,000,000?
• $3,500,000?
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 13

12. Finding Premium $$$ in Tough Economic Times
Charitable Remainder Trust
1. Create and fund trust
Charitable
Donor
Remainder Trust
2. Pay income stream
3. Remainder to charity
Charity
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 14

13. The “Permission Slip”
Maximize Retirement Income
Using Whole Life Insurance

14. The “Permission Slip”
Issues in Retirement Planning
 Need to invest conservatively
 Income taxes on non-qualified assets
 Limit retirement spending
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 16

15. The “Permission Slip”
Savings Plan Without Life Insurance
1. Pre-retirement savings 3. Assets to spouse at death
Conservative Surviving
Client $
Portfolio Spouse
2.
Conservative withdrawal rate or annuitize
Retirement
Income
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 17

16. The “Permission Slip”
Plan Using Permanent Life Insurance to Maximize Income
1. Pre-retirement savings 3. Assets to spouse at death
Client $ More
Aggressive Surviving
Portfolio Spouse
Premium $
2.
More aggressive withdrawal rate
Permanent Life Retirement
Insurance Income
4. Proceeds to spouse at death
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 18

17. The “Permission Slip”
For the Opportunities Life Insurance Provides
Permanent Death Benefit Allows Client to:
 Spend principal vs. interest only
 Select “Life Only” option in pension plan vs.
“Joint and Survivor”
 Use Immediate Annuity or Charitable Remainder Trust
 Invest more aggressively
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 19

18. Expanding the Conversation
This is a supplemental illustration and is not valid unless this is accompanied by the complete underlying basic life insurance policy
illustration issued by The Guardian Life Insurance Company of America, 7 Hanover Square, New York NY. Please refer to the
Basic Illustration for guaranteed values and other important information.
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 20

19. “Buy Term and ‘Perm’ the Difference”
One Step Ahead of
“Buy Term and Invest the Difference”

20. “Buy Term and ‘Perm’ the Difference”
How It Works
Preferred + NT Invest the Difference Perm the Difference
MALE – AGE 35 – PREFERRED PLUS NT
MALE – AGE 35 – PREFERRED PLUS NT
$585,000 LEVEL 30 YEAR TERM GOLD WITH WAIVER PLUS and EXTENDED
$1,000,000 LEVEL 30 YEAR TERM GOLD 2008 WITH WAIVER PLUS and
CONVERSION RIDERS- $760.50 FOR 30 YEARS
EXTENDED CONVERSION RIDERS - $1,300 FOR 30 YEARS
$415,000 WHOLE LIFE 99 WITH WAIVER OF PREMIUM, PUA RIDER AND PUA WAIVER OF
SIDE FUND - $11,220 FOR 30 YEARS AT 6.0% GROSS ANNUAL RETURN
PREMIUM - $11,759 FOR 30 YEARS – PREMIUM OFFSET YEARS 31-86
28% TAX BRACKET
28% TAX BRACKET
YEAR END NET COMBINED YEAR END YEAR END NET COMBINED YEAR
COMBINED COMBINED YEAR END
VALUE DURING ANNUAL TOTAL CASH AFTER TAX CASH END NET DEATH
YEAR ANNUAL OUTLAY NET VALUE AT DEATH
LIFE OUTLAY VALUE SURR.VALUE BENEFIT
10 $12,520 $142,631 $1,142,631 $12,520 $133,193 $128,824 $1,308,776
20 $12,520 $360,346 $1,360,346 $12,520 $409,357 $360,587 $1,730,850
30 $12,520 $692,673 $1,692,673 $12,520 $896,119 $743,981 $2,299,592
31 $0 $722,597 $722,597 $0 $949,487 $782,406 $1,763,170
40** $0 $1,057,315 $1,057,315 $0 $1,584,789 $1,239,823 $2,324,929
50 $0 $1,613,913 $1,613,913 $0 $2,723,181 $2,059,465 $3,323,021
65 (AGE 100) $0 $3,043,645 $3,043,645 $0 $5,436,261 $4,012,883 $5,865,269
86 (AGE 121) $0 $7,397,980 $7,397,980 $0 $11,117,118 $8,103,100 $11,117,118
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 22

21. DuoGuard Rider Attained Age Exercise:
Maximum Policy Available by Duration
Assume Issue Age = 45
Maximum Face
Percentage Amount Available
45 100% $2,000,000
55 86% $1,720,000
65 66% $1,320,000
75 45% $900,000
80+ 35% $700,000
If exercise occurs when Designated Life is over age 80, the policy will be issued at age 80 and exercise will require guaranteed cash value infusion based on actual
attained age. (Example: 5th year cash value for an 85 year old)
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 23

22. DuoGuard Rider
Case Study
Growth in Value, Inflation Changes Need for Estate Liquidity . . .
$3.27 Million
Future Value
Hypothetical Growth at 4%
$1 Million
Present Value
45 55 65 75
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 24

23. DuoGuard Rider
How It Works: Provides Opportunity to “True Up” Estate
Assumes M45 Preferred NT
$1M L99 with $2M DG $3.27 Million
Designated Life: F45 Preferred NT hypothetical
Annual Premium $20,490 future need
2009 Dividend Scale/PUA
$2.00 Million
Death Benefit @ 75
2009 dividend scale
$1 Million
Original Face
Amount
45 55 65 75
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 25

24. DuoGuard Rider—Exercise at Original Age
$3.00M total after exercise
$2.00M death
benefit paid @75
M45 Preferred NT $1.03M
$1M L99 with $2M DG Pure Risk
Designated Life: F45 Preferred NT
Annual Premium $20,490 New
2009 Dividend Scale/PUA $2M
L99
$970,380
GCV infusion
$1M
original face
$999,620
Leftover
Proceeds
Cost to exercise: $970,380 GCV
45 55 65 75 1
plus $30,000 annual premium
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 26

25. DuoGuard Rider—Exercise at Attained Age
$2.85M total after exercise
$2.00M death
benefit paid @75
New
M45 Preferred NT
$900,000
$1M L99 with $2M DG
L121
Designated Life: F45 Preferred NT
Annual Premium $20,490
2009 Dividend Scale/PUA
$1.95 M
Leftover
Proceeds
$1M
original face
Cost to exercise:
45 55 65 75 1
$47,980 annual premium
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 27

26. Your Industry, Your Company
Internet Resources to Help
Your Business Practice Grow

27. Guardian and Other
Industry Websites
Sponsor Website What It Is
Guardian’s retail website for
Guardian GuardianLife.com clients
Guardian OnLine GuardianOnline.com Website for Guardian Associates
Guardian’s proprietary wealth
The Living Balance Sheet Livingbalancesheet.com management system for field
associates
Educational tools for the
American College TheAmericanCollege.edu
Insurance/Financial professional
Part think tank; part international
LIMRA Limra.com
learning center
Resources for the insurance and
NAIFA Naifa.org
financial field professional
Resources for advance life
AALU AALU.org
insurance and business planning
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 29

28. Publications and
Regulatory Websites
Sponsor Website What It Is
Insurance Broadcasting for World-wide insurance news compiling
Insurancenews.net
Insurance Newscast service, no subscription fees
Publisher of industry trade magazines
National Underwriter Nuco.com
and newsletters
NAIC Naic.org National insurance regulatory body
Insure U Insureuonline.org NAIC website for consumers
Regulatory body for
FINRA Finra.org
securities products
Reinsurance broker whose website
Mystic Insurance Intermediaries Emystic.com includes extensive links to insurance
companies and organizations
The Guardian Life Insurance Company of America, 7 Hanover Square, NY, NY 10004
For Producer Use Only—Not for Use with the Public 30