Life Rewards:
Select nonqualified retirement benefits for your key executives

The benefit program your company offers is critical to attracting and retaining top employees. Qualified benefit programs — pension and 401(k) plans — limit participation by highly compensated executives. A nonqualified plan is a unique benefit designed to attract and reward top executives. Life Rewards, a customized nonqualified benefit program, can strengthen the tie between your company and its top executives.

You can provide Life Rewards for your key executives to:

• Secure the services of your most influential executives that may impact profitability
• Attract new managers
• Build loyalty in today's high turnover marketplace
• Provide a second tier of benefits to highly compensated executives disadvantaged by qualified plan limitations

Three Life Rewards strategies are available:

Executive Deferral Plan
Allows the executive to defer a portion of base salary, bonus or commissions, which lowers currently taxable income.

Deferred Bonus Plan
Restricted solely to discretionary employer contributions and rewards the executive subject to a vesting schedule you select.

Executive Salary Continuation Plan
Protects against inflation to help your valued executives achieve a comfortable retirement. Funded entirely with company dollars.

Life Rewards offer valuable benefits to key executives:

• Lower currently taxable income during their working years
• A survivor benefit for their family
• Tax deferred growth of retirement assets
• Parity for executives limited by qualified plan restrictions

Who can sponsor a nonqualified Life Rewards plan?
Any company can establish a nonqualified Life Rewards plan. C corporations best complement the tax advantages of a nonqualified plan; however, nonshareholders of an S corporation also benefit. Other entities such as a limited liability company, limited liability partnership, sole proprietorship or partnership may also sponsor a nonqualified plan for select nonowner executives.

Why life insurance?
Life insurance is the most commonly used informal funding vehicle for nonqualified benefits because of the death benefit it provides and its tax-advantaged status. Your company will be the owner and beneficiary of the life insurance policy, which insures the executive participant in the plan.

Securities and Investment Advisory Services are offered through:
Securian Financial Services, Inc.
400 Robert Street North, St. Paul, MN 55101-2098
Securities Dealer, Member NASD/SIPC
A Registered Investment Advisor
1-888-237-1838