Strategic Investing - BUCKEYE 457

¹A variable annuity is an insurance contract which offers three basic features not commonly found in mutual funds: (1) annuity payout options that can provide guaranteed income for life; (2) a death benefit; and (3) tax-deferred treatment of earnings. When applicable, the tax deferred accrual feature is already provided by the tax-qualified retirement plan (e.g. 403(b), IRA, etc.). The U.S. Securities and Exchange Commission (Investor Tips: Variable Annuities) has suggested that for most investors it would be advantageous to make the maximum allowable contribution to a tax-qualified retirement plan before investing in a variable annuity. The separate account of a variable annuity is not a mutual fund. While separate accounts may have a name similar to a mutual fund, it is not the same pool of funds and will experience different performance than the mutual fund of the same or similar name. In addition, the financial ratings of the issuing insurance company do not apply to any non-guaranteed separate accounts. The value of the separate accounts that are not guaranteed will fluctuate in response to market changes and other factors. Variable annuities are designed to be long-term investments and early withdrawals may be subject to tax penalties and charges. Please obtain a prospectus for complete information including charges and expenses. Read it carefully before you invest or send money. None of the information in this document should be considered as tax advice. You should consult your tax advisor for information concerning your individual situation.

²Indexed Annuities are not securities. Interest payments are contractual obligations of the insurance company. Refer to policy for specifics regarding when interest is credited (usually only for funds held for of a specified term) and how interest is calculated (may be less than actual index due to expenses and exclusion of dividend earnings of the index). Past performance of the index is no guarantee of future changes in the index or of future indexed interest earnings.

Diversification does not guarantee a profit or protect against loss. None of the information in this brochure should be considered as tax advice. You should consult your tax advisor for information concerning your individual situation. Advisory services offered through Beacon Financial Advisory, LLC or Lincoln Investment, Registered Investment Advisers. Securities offered through Lincoln Investment, Broker/Dealer, Member FINR//SIPC. www.lincolninvestment.com. Buckeye Deferred Comp and the above firms are independent and non-affiliated.

The Lincoln Investment family of companies nor any of its representatives is affiliated with the Ohio Public Employees Retirement System (OPERS) or Ohio Police & Fire, and OPERS or Ohio Police & Fire do not sponsor, authorize or endorse the retirement educational services described in this or other communications of Lincoln Investment.

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