1 Current Federal income tax laws define this contract as a Modified Endowment Contract (MEC). As a MEC, if there is any gain in the policy, the portion of the gain included in any distribution from the policy, including loans may be taxable and must be reported as taxable income. Also, if a distribution occurs prior to age 59 ½, the distribution may be subject to a 10% tax penalty. Therefore, it is important that you only purchase an Advance Wealth Transfer policy with assets that you are reasonably confident you will not need in the future for your own use. NOTE: Insurance products and annuities are not deposits in, or guaranteed by, any bank and are not insured by the Federal Deposit Insurance Corporation (FDIC) or any other agency of the United States. All guarantees are subject to the financial strength of Oxford Life Insurance Company^®.

2 Product availability and accelerated benefit features may vary by state. Please refer to Policy #SPE100. Death benefits, cash values and loan values will be reduced upon payment of an accelerated benefit. The accelerated benefits offered under this policy may or may not qualify for favorable tax treatment under the Internal Revenue Code of 1986. Whether such benefits qualify depends on factors such as your life expectancy at the time benefits are accelerated or whether you use the benefits to pay for necessary long-term care expenses, such as nursing home care. If the acceleration of benefits qualifies for favorable tax treatment, the benefits will be excluded from your income and not subject to Federal taxation. However, accelerated benefit payments may be taxable by your state. Tax laws relating to accelerated benefits are complex. You should consult a qualified tax advisor for specific information. Receipt of an accelerated benefit payment may adversely affect you, your spouse’s or your family’s eligibility for medical assistance (Medicaid), Aid to Families with Dependent Children (AFDC), supplementary Social Security Income (SSI), and drug assistance programs. You should consult with a qualified advisor and with social services agencies regarding how receipt of such payment may affect eligibility for such programs. NOTE: The benefits provided in the accelerated benefits rider of the Advance Wealth Transfer policy are not long-term care (LTC) insurance.

3 For demonstration purposes only. Interest is approximated on a daily compounded basis. Bank CD rates can vary over time. Consult a tax professional for your individual client’s combined federal and state tax bracket.

4 Consult a tax advisor for specific advice. Rates as of 01/01/09