1. FOR BUSINESS OWNERS Solutions That Give Business Owners andExecutives an Edge

2. You can count on us. For more than 125 years, business leaders across America have leaned on the Principal Financial Group (The Principal) to help them secure their financial futures. As a member of the FORTUNE 500, we have a depth of resourcesand understanding of the retirement and employee benefit needs ofbusiness owners like you. Working with us puts you in the company of more than 15 million individuals and their families served by our diversified family of insurance and financial services companies. 3. Will your business continue to provide financial security for you, your key employees and your families?How will you recruit and retain your key employees? 4. Prepare forfinancial security Financial challenges and opportunities inevitably lie ahead. As a business owner, you should be prepared. You need to identify all of the financial needs of you, your business and your key employees. Then, you can assess the role of your company in meeting these needs. Considering all the options can help maximize the effectiveness of your business for everyone involved. 5. Tailored solutionsThe Principal gives you access to a complete package of customized solutions to help give an edge to you, your business and your key employees. These solutions have been categorized into six primary areas of financial need. After helping you identify and prioritize your needs, we can focus on offering solutions to enhance your financial security. 6. Exit planningWhat is your business worth? Is there a market for selling it? Do you have a succession plan in place? A comprehensive plan will address your exit timeline, the proper value of your business and to whom you want to transfer your business.For example, if you choose to sell your business, a sale generating a low income stream may result in an income gap, while a sale generating a high income stream may trigger other planning challenges and opportunities. In either case, working with your tax and legal advisors, The Principal can help you customize a plan to meet your overall objectives. Wealth transferAre you ready to preserve what it has taken you a lifetime to accumulate? Help minimize the impact of taxes and expenses on your estate and on your business upon your death. The effective transfer of assets to your intended beneficiaries is a top priority for most successful owners and can be accomplished with effective estate and business planning techniques. 7. Business protectionCould your business continue without a partner, a key employee or even you? We can help you implement business protection strategies to preserve, protect and promote the value of your business in order to better facilitate a subsequent transfer to family members, key employees, other owners or third parties.Retirement incomeAre you and your key employees able to save enough money for retirement? Limitations in qualified plans and Social Security create a retirement gap, causing you to receive as little as 30% of your current income at retirement. The Principal is uniquely positioned to help provide you with a consolidated, seamless solution that can provide retirement plan services and benefits for you and all of your employees. 8. Survivor incomeIs your familys future protected should something happen to you or your business? You know how to operate a successful business. Our survivor income solutions can help provide peace of mind for you knowing your family can achieve financial objectives such as paying for college or paying off a mortgage should something happen to you.Income protectionWould a disability have a devastating impact on your financial security should you become too sick or hurt to work? The Principal can help minimize that impact should the unexpected happen. You need to protect your savings or retirement assets from being spent on keeping the doors of your business open until you could return to work. 9. Address all your employer needss In addition to the individual needs of you and your employees, your business is likely also interested in offering group benefits and retirement plans. You can rely on The Principal for a broad spectrum of qualified retirement plan solutions as well as group insurance products and services. Retirement plans 401(k) SIMPLE IRA Defined benefit 403(b) Money purchase 457 (for governmental entities) Profit sharing Employee stock ownership plan (ESOP) 412(i) defined benefit SEP IRAGroup benefits Comprehensive medical Dental insuranceinsurance Vision insurance Prescription drug expense Administrative services onlyinsurance (ASO) Group life insurance Section 125 plans Group disability insurance 10. The tailored edge you needAt The Principal, we make it easy to implement effective solutions that meet yourneeds and priorities. Talk to us. Using our simple checklist, you can answer six questions that will help usset your objectives by identifying your needs and priorities. Rely on us. Were the experts so that you dont have to be. We will help you analyzeand assess your situation. With experience in estate and business planning, our teamincludes attorneys, Certified Public Accountants1 and other professionals. Let us helpyou design tailored solutions for your individual needs. Take action with us. Our leadership in post-sale administrative services can helpmake your job easier. As the nations 401(k) leader2 and the #1 deferredcompensation plan record keeper3, we offer the complete package the expertise,the products, the administrative services. Its all in one place. Its all to help give youa financial edge. FOR MORE INFORMATION To learn more about how The Principal can give you a business and personal edge,contact your financial representative. 1Attorneys and CPAs do not provide legal, tax or accounting services on behalf of the companies of the Principal Financial Group. 2The May 2005 Bundled 401(k) Buyers Guide published by Treasury & Risk Management lists The Principal as the 401(k) leader based on the total number of plans administered. 3Based on number of plans record kept, PLANSPONSOR, December 2005 11. WELL GIVE YOU AN EDGESMWhile this communication may be used to promote or market a transaction or an idea that is discussed in the publication, it is intended to provide general information about the subject matter covered and is provided with the understanding that The Principal is not rendering legal, accounting, or tax advice. It is not a marketed opinion and may not be used to avoid penalties under the Internal Revenue Code. You should consult with appropriate counsel or other advisors on all matters pertaining to legal, tax, or accounting obligations and requirements. Principal Life Insurance Company, Des Moines, Iowa 50392-0002, www.principal.com Insurance issued by Principal Life Insurance Company. Principal Life is a member of the Principal Financial Group, Des Moines, IA 50392.Not FDIC insured. May lose value, no bank guarantee. Not a deposit. Not insured by any federal government entity. BB 9349-1 | 07/2006 | #4196062008