WHAT OUR CUSTOMERS SAY ABOUT US...

H&R BLOCK

“The thing that impresses us most about Ameritas is the smoothness withwhich they administer our dental plan. They proactively take care of ourday-to-day dental insurance needs. They make it no hassle for us, and weappreciate that.”

Lou Banks, Manager - Benefits

BELK STORES

Of all the companies we spoke with, Ameritas knew more than any of the others. They wereheads and shoulders above the rest.”

“I wish all our vendors were this good to work with. ...In our follow-up focus groups with associates, everyone was highly complimentary. The feedback has been very positive.”

“We wouldn’t change a thing. We couldn’t be happier.”

Dick Emerson, Manager of Benefits and Planning

DUKE UNIVERSITY

“Ameritas has been a true business partner through the last 12 years. Their emphasis has beenon cultivating a long-term relationship to meet our goals as an employer and to provide value-added benefits to our employees. Ameritas has consistently worked with us to find creativesolutions to customer service and plan coverage issues.”

“The people we interact with on a daily basis are friendly, professional and knowledgeable individuals who have made plan administration a much easier task for us. Our accountrepresentatives are always available and follow through on our requests. Our very high participation, despite its being an employee-pay-all program, is testament to Ameritas’ sound plan design and their commitment to providing thehighest level of customer service.”

Jane Walbrun, Health Care Plan Manager

GR 5534 Rev. 7-04

REFERENCES

Administrative Service Only (ASO)

St. Elizabeth Hospital, Lincoln, NEDorothy Strouf(402) 219-71941,511 employeesClient since 7/80

Winston-Salem/Forsyth County SchoolsWinston-Salem, NCKerry Crutchfield (336) 727-20307,774 employeesClient Since 4/83

New Hanover Regional Medical CenterWilmington, NCEvelyn Mullins-HR Manager(919) 343-70493,589 employeesClient since 10/88

TierOne Bank, Lincoln, NEPaula Luther(402) 473-6228418 employeesClient since 5/90

Texas Tech University, Lubbock, TXJanet Coquelin(806) 743-2865409 employeesClient since 8/92

HealthPlan Services, Inc.Jay McLauchlin(800) 237-7767 ext. 201778,000 employees

Duke University, Durham, NCLois Ann Green (919) 684-672313,626 employees Client since 2/91Section 125 Plan in force

Crete Carrier CorporationRandy Palmer(402) 479-70296,837 employeesClient since 4/94

Madonna Rehabilitation, Lincoln, NEWendy Charlton(402) 483-9484651 employeesClient since 7/92

Fully Insured

THE DENTAL AND EYE CARE EXPERTSSM

As one of the nation’s leading providers of group dental and eyecare insurance products, Ameritas Group provides coverage formore than 2 million people, and issues and administers coveragefor more than 25,000 groups nationwide.

When it comes to dental and eye care, Ameritas Group’s level of expertise is hard to match,particularly by those companies for whom these are ancillary businesses. In fact, our specialization in dental and eye care is the reason we’re known as The Dental and Eye Care ExpertsSM.

Since the early 1970s, this central focus has given us a powerful advantage: the ability toconcentrate our resources — resources targeted at product and systems development,training, analysis of marketplace trends and demographics, financial analysis and management— on dental and eye care.

Our experience and flexible plan designs allow us to offer virtually unlimited choices in customized deductibles, coinsurance, annual maximums, claim allowances and administrativeprocedures. The result is a made-to-order plan that achieves maximum cost containment,maximum freedom of choice for insureds, or a precise balance between these objectives asspecified by each client.

In New York, insurance products and coverage are offered throughFirst Ameritas Life Insurance Corp. of New York.

THE STRENGTH OF AMERITAS

Ameritas Group is a division — and First Ameritas Life Insurance Corp., a wholly owned subsidiary — of Ameritas Life Insurance Corp., an Ameritas Acacia Company. Total consolidated assets equaled $7.8 billion and total equity equaled $1.04 billion as ofDecember 31, 2003.

Ameritas Life possesses several distinguishing competitive strengths:

■ more than a century of integrity and keeping our promises■ financial strength and relative size■ breadth of products and services■ multiple distribution channels■ investment and fiduciary skills

Industry standing:

Independent analyst A.M. Best Company rates Ameritas Life and First AmeritasAg (Excellent) for financial strength and operating performance (the third-highest of Best’s 15 ratings).

Independent analyst Standard & Poor’s rates Ameritas Life and First AmeritasAA (Very Strong) for insurer financial strength (the third-highest of S&P’s 21 ratings).

Ward Financial Group includes Ameritas Life in its Ward’s Top 50 benchmark groupof life/health insurance companies achieving outstanding financial results in safety,consistency and performance over the past five years.

Comparison: Ameritas Group and other leading dental insurance providers:

Measure (dental business) 2002 2001Fully insured dental plans — excludes dental ASO (Administrative Services Only):

Number of new master contracts . . . . . . . .3rd . . . . . . . . .4thNumber of new employees . . . . . . . . . . . . .3rd . . . . . . . . .4thNew business premium . . . . . . . . . . . . . . . .3rd . . . . . . . . .3rdNumber of in-force master contracts . . . . .3rd . . . . . . . . .4thNumber of in-force employees . . . . . . . . . .5th . . . . . . . . .6thIn-force premium . . . . . . . . . . . . . . . . . . . .5th . . . . . . . . .5th

Ameritas Group has placed in the Top 10 since 1994.

Source: Employee Benefit Plan Review magazine

OUR FLEXIBLE COVERAGE OPTIONS

Small Group Trust■ Preferred Dental Protection PlanSM (PDPSM)

Tailored Indemnity■ Traditional Dental Solutions■ EssentialDental® (cost containment)

Voluntary Dental, Eye Care■ Flex Solutions (for employers with a Section 125 pretax plan in place)

Managed Dental Care■ Participating Provider Organization (PPO)■ In-Panel Deductible Reduction■ Freedom of Choice®/Two-tier■ A New Choice® PlusSM/Maximum Allowable Charge

Special Dental Solutions■ Self-Insured Dental/Administrative Services Only (ASO)■ High/Low Dental, two plans/one policy■ Dual Choice, prepaid and indemnity

Eye Exam Benefit■ Integrated into qualifying dental plans, a VSP (Vision Service Plan) exam

is covered under Preventive, includes VSP discounts

Focus® Eye Care Plan■ Exam and eye wear benefits featuring the nationwide network of VSP doctors

ViewPointeSM Eye Care Plan■ Exam and eye wear benefits showcasing EyeMed’s network of providers,

including optical retailers such as LensCrafters®

Vision Perfect® Eye Care Plan■ Two schedule/defined benefit choices for exam and eye wear

with no panel doctors

Buy-Up Options Available

HOW WE RATE

Any employer who has gone through a high premium rate increase knows how troublesomeit can be. If the carrier doesn’t rate the plan accurately in the first place, you and youremployees could face a dramatic hike at renewal time.

It takes time and money to shop for a new dental plan every year, and constantly having toadapt to a new plan can be confusing and exasperating for employers and employees alike.

Because of our dental expertise, we have emerged as a leader in designing and rating quality plans that withstand the test of time.

■ There is no extra margin figured into our rates. Just solid experience and the benefit ofrate stability.

■ Our experienced staff can determine an accurate rate for any industry, location and plandesign, saving our customers from unnecessaryhigh rate increases at renewals.

■ We are a leading supplier of the dental claimsdata that a well-known independent firm usesto determine industry-wide UCR amounts andclaim trends.

■ Savings realized through our PPO network canoptimize claims experience and mean lowerrenewal costs for cases utilizing the PPO option.

We have the expertise to combine flexible plan elements to meet anemployer’s needs while rating plans accurately. The result: a great plan that will keep its value at renewal time.

Walker Information, a national independent research

firm, conducted a survey ofAmeritas Group dental

policyholders and reported that,in comparison with other

accident and health providersstudied, we outperform the com-

petition in terms of quality,value, claims processing and customer service. Walker alsonoted that our policyholders

are very loyal to us.

OUR MONEY-SAVING DENTAL PPO

Our nationwide, fully-credentialed dental Participating Provider Organization network provides for optimal cost containment. Our insureds have access to nearly 40,000 licensedPPO dentists (the third-largest dental PPO network in the country), and the number isgrowing all the time. A few of the features that set our PPO apart:

■ Real discounts. Our fees are typically 20-25% below the average charges in acommunity. What’s more, we have a set of discounted fees for each PPO Zip Code;they’re not lumped together in broad ranges. Our PPO can almost always reduceout-of-pocket expenses for insureds.

■ Covered procedures. We offer discounted fees for virtually all covered procedures, not just a few of the more common ones.

■ Exceptional quality. Our PPO dentists are professionals who offer the highest standards of care and who have met or exceeded our stringent credentialing standards.

■ Automatic coverage (Passive PPO). Our PPO is automatically available to insuredsin Zip Code areas where our PPO dentists are available.

PPO Sample Comparison

Major Procedure: Crown (porcelain with semi-precious metal)PPO versus non-PPO with a $50 deductible and 50% coinsurance on Major.

Discounted Typical DentalPPO Fee Non-PPO Charge Using UCR*

PPO dentist charge $ 550 Dentist charge $ 870Annual deductible $ 50 Annual deductible $ 50Charge less deductible $ 500 Charge less deductible $ 820Coinsurance 50% Coinsurance 50%We pay $ 250 We pay $ 410Insured pays $ 300 Insured pays $ 460

In this example, the insured saves $160 with our PPO general provider.

Illustration based on a Santa Ana, Calif., Zip Code. Figures may not reflect fees charged in other areas.

*Usual, Customary and Reasonable charge.

COMPARING DENTAL PLANS

Coinsurance percentages, deductibles and annual maximums are not the only ways that oneplan can differ from another. Examine the following elements when comparing plans andrates, and ask for specifics:

What is the UCR percentile? Usual, Customary andReasonable claim allowance percentiles can vary from the 50th to 95th percentile.

How often are allowances or percentiles updated? Whilemany carriers review allowances every few years, Ameritasreviews all allowances quarterly and updates allowances atleast annually.

Are some common procedures moved to a lower coinsurance level? Check whether they’re placed inPreventive, Basic or Major.

Are there long elimination or waiting periods on certain procedures? Initial andreplacement waiting periods can vary greatly between plans that look similar on the surface. Ameritas offers a variety of products that allow elimination periods as cost-containment features or remove elimination periods for enhanced benefit options.

What is the carrier’s reputation for service and customer loyalty? rate and financial stability? consistency in benefits and payment? Our policyholders give Ameritas highmarks for outstanding customer service. We earn high ratings from independent industry analysts for financial strength and stability, and we have a long-standing reputation for designing and rating quality plans that withstand the test of time.

A comprehensive benefits plan is a great

way to attract andretain quality

employees, enhancingyour reputation as anemployer of choice.

ENROLLMENT CAPABILITIES

All groups of 250 or more lives have an assigned customer service representative as theiradministrative contact. Our administrative and claims-paying systems are integrated, whichmeans enrollment information is entered only once (into the administrative system, whichthen feeds information to the claims-paying system, billings and certificate issue system).This ensures accuracy and consistency of the data.

We can accept enrollment information in a number of ways:

Traditional paper enrollment forms – via fax or mail. In urgent situations, we will alsoaccept the information over the phone. Employers can report terminations by drawing a line through the terminating employee’s name on the invoice and noting the term date.

Census listing from the employer – for initial enrollment (pre-approval from our under-writing and administration departments required).

Diskette, or file attached to email or FTP server – available for groups of 250 or more.Once the formatting is completed, the information is automatically loaded into our integrated systems.

eEnroll – electronic enrollment services are available to all groups of 10 or more exceptTPAs (third-party-administered groups). A few of eEnroll’s benefits:

■ View employee coverage status (including effective

dates and dependent coverage levels).

■ Enroll, change or terminate employee coverage in

real time.

■ Minimize the time spent going over your bill

each month.

■ Become eligible for eBill.

For a closer look at eEnroll, check out the on-line demo on the Benefits AdministratorHome Page of our web site:

www.ameritasgroup.com (in New York, www.firstameritasgroup.com)

POLICY/CERTIFICATE ISSUE

Policy and certificates tailored to the employer’s selected benefits and coverage provisions.Certificates and ID cards are personalized. For all managed care groups, we furnish a cus-tomized provider directory listing providers available in the employee’s Zip Code area.

BILLING CAPABILITIES

All benefits are list-billed to the employer. Each billing not only shows the amount due forthe current billing period for each employee, but also reflects adjustments for previousmonths. This allows the employer to pay as billed knowing that any adjustments are reflectedin the amount due.

We have the ability to separate out the billing for multiple locations and departments. Wecan then send the billing for all locations/departments to one or multiple addresses.

We can also generate billings that reflect payroll deduction cycles, so each invoice moreclosely reflects the employer’s payroll deduction amounts.

eBill – electronic billing services are available to all groups signed up for eEnroll (10+ enrolledparticipants required). A few of eBill’s benefits:

■ Keep billing simple.

■ Order your bill after updating employee information.

■ View online or print your list billing and detailed

adjustments.

■ Have access to a year of premium information online.

■ Set up your electronic billing to match your payroll

deduction schedule.

For a closer look at eBill, check out the on-line demo on the Benefits Administrator HomePage of our web site:

www.ameritasgroup.com (in New York, www.firstameritasgroup.com)

ADMINISTRATIVE SERVICES ONLY (ASO) BUSINESS

Our ASO for groups with 150+ enrolled employees offers a high-quality approach to claimsadministration for businesses that self-fund their employees’ coverage to manage costs andmaximize cash flow.

Providing sophisticated financial management with no up-front deposit, our ASO is a pay-as-you-go plan. All claims are paid out of our bank account. At the end of each week,we fax the employer a claims report advising them of the claims processed during the preceding week. The employer sets up a bank account that we access at the end of each weekto deduct the amount of claims dollars spent out of our account the previous week. Shouldthe employer prefer, we can pay claims out of their account (requires an additional chargefor programming).

If a group wishes to reimburse us less often than weekly, we can accommodate this need.(An up-front deposit may be required.)

We send a list billing each month to the employer for ASO fees. Billed fees can be paid bycheck and must be paid separately from reimbursement of claims dollars.

We provide an ID card, dental care provider list and description of the plan benefits for eachof the employer’s covered employees.

ASO Highlights:

■ Clients benefit from the same features we use to control claims costs with fully insuredbusiness. Choose from our many plan design options.

■ Services include claims processing, account management and reporting.

■ One composite monthly fee – which can be guaranteed for two years – includes reasonable administration fees based on actual number of participants. Other pricingmethods available.

■ Performance and quality guarantees: Plan installation within 15 working days from thedate our home office receives all necessary information, 90% of all complete claimsprocessed within 10 working days of receipt, and claims payment accuracy of 99% orbetter. Guaranteed.

■ Claims cost savings: Through our claims-paying efficiency,your company saves 10% on submitted dental claims on anannualized basis. Guaranteed.

■ Our simplified ASO proposals generally do not require claims history; however, fine-tuned pricing and reserving estimates can be developed if history is provided.

■ Participating Provider Organization available with guaranteed savings!

CLAIMS EXPERTISE

At Ameritas Group, our goal is straightforward: give fast, accurate, and courteous attentionto our customers’ claims and service needs.

Current claim statistics:

We process more than 2.6 million claims a year.

Our customary claims processing turn-around time isjust 5-10 business days. (We’re proud to report that wehave upheld this standard for more than five years.)During the last full year (2003), 90% of claims wereprocessed within 7 business days.

Our dollar accuracy of processed claims exceeds 99%(another standard we have upheld for more than five years).

OUR CLAIMS PROCESSING SYSTEM

Ameritas has designed and developed its own proprietary state-of-the-art claims system.Specifically engineered for dental claims, it accurately processes customized deductibles,coinsurance levels, maximums and claim allowances. All claim information, including procedure and mouth history, is maintained by the dental claims system, eliminating theneed for paper files.

Our fully automated adjudication system provides rapidclaim processing while retaining a complete and detailed dental claim history.

The system provides the flexibility, cost containment and managed dental care necessary to meet our clients’changing demands.

Eye care plan costs are generally

2 percent of a total benefits package and typically have stable

renewal rates.

BUILT-IN COST CONTROLS

The Ameritas claims processing system is designed with internal controls to allow no moreand no less than what the plan specifies should be paid as a benefit, thereby allowingemployers to control the cost of the plan. Some cost management features:

Alternate Procedures: When two procedures accomplish the same objective, the systempays based on the reasonable amount for the lower-cost procedure.

Duplicate Payment: For various reasons (sometimes less than honorable), the bill for aservice is submitted for payment more than once. Our system will not allow multiple payments for services that can only be performed once per tooth or mouth.

Eligibility: The system will deny claims when bills are submitted for employees or dependentswho do not have coverage or who have not satisfied a required waiting period.

Closed Procedure List: Many dental plans do not specify which procedures are covered.Our approach, with a closed procedure list, helps control procedures that are not considerednecessary dental care or are often abused.

Policy Limits: The system stops making payments when calendar year or lifetime maximums are reached.

Usual and Customary: Ameritas uses its own database of dental charges in all 50 states andconducts studies of allowances of other dental carriers as well as data from Ingenix, a multi-carrier compilation formerly derived by the Health Insurance Association of America(HIAA), to ensure our allowances meet the highest industry standards. This allows us todetermine Usual, Customary and Reasonable (UCR) charges and to reimburse up to a designated level. Our reimbursement levels generally are updated once every year. The ZipCode of the dental provider determines which UCR area is used.

Tooth & Mouth History: The Ameritas system surpasses most others because it maintainstooth and mouth history. Plan provisions allow the placement of a crown on the same toothonly once every five years. Only by maintaining tooth history can this be automaticallycontrolled.

Certain dental procedures apply to the full mouth and are dependent onthe frequency performed. One of these, the periodic exam, is tracked bythe system. It keeps track of the number of periodic exams the patienthas had and allows the charge to be paid only if the number is within thenumber specified for that time period (generally two in 12 months).

Coordination of Benefits: Our claim system keeps a record of any coverage that an employeeor dependent has at the spouse’s place of employment. When that coverage exists, we will coor-dinate benefits with the other insurance carrier or benefit payor.

Management Reports: Our claims system can generate a wide variety of management reports(see below), allowing our clients to monitor utilization and evaluate plan design.

MANAGEMENT REPORTS

The standard reports listed below are generated on an established frequency by our normalclaims-paying process. For clients who have high print volumes, these reports are available inprint format or on magnetic computer tape.

Benefit Payment Report (GRFA3025) – for fully insured plans – summarizesbenefit payment amounts by Preventive/Basic, Major and Orthodontia. Thisreport also reflects earned premium, paid claims and incurred claims for each category.-OR-Benefit Payment Report (GRFA3026) – for ASO plans – summarizes benefitpayment amounts by Preventive/Basic, Major and Orthodontia.

Dental Claims Savings (GCDB1043P1) – summarizes amounts and percent-ages of savings in such areas as consultant review, frequency limitations, toothand mouth history, reasonable and customary cutbacks, etc.

Coordination of Benefit Savings (GCDB870P1) – shows the savings resultingfrom the coordination of benefits with other insurance carriers.

Listing of Checks (GCDB1510P1) – for ASO plans – lists checks produced forthe month, including check amount, provider number, claim number, check date.

Detail List of Dental Procedures (GCDB1122P1) – summarizes the total billedand total allowed charges by procedure. This report shows the procedure num-ber, type and name; the frequency of procedure; total billed charges; and totalallowed charges.

If dental claim history is available, we will develop programs to load it into our claims system.The history will include information such as deductibles satisfied, lifetime or calendar yearmaximums, prior exam dates, and status of orthodontia treatment programs in progress.

If your group dental plan has provisions not currently accommodated by our group admin-istration and dental claims systems, we will be pleased to discuss possible enhancements toour system.

Due to our system’s extensive information storage capabilities, we can createmany specialized reports upon request. The cost of a specialized report isbased on its frequency and complexity.

A LOOK AT THE CLAIMS PROCESS

1. Claims mail is received twice daily.

2. Claims are prepped for image scanning on high-speed scanners. Images are recorded on the server of aLAN (Local Area Network) that will be accessed by ourclaims examiners.

3. Data from each claim is entered into the system.

4. The claims system auto-adjudicates routine claims(70% of claims are auto-adjudicated). Those claimsabove the authority level of the Claims AutoAdjudication System are forwarded to claims examiners for processing.

5. Claims examiners process the claim or – if specifiedconditions such as a question of necessary dental careexist – refer the claim to a dental consultant.

6. We contract with experienced, practicing dentists toserve as our dental consulting team. The team consists ofgeneral practitioners, periodontists and an orthodontist.These professionals have the specialized knowledgerequired to evaluate and verify the accuracy and eligibilityof procedures submitted. If necessary, our consultants willcontact the patient’s dentist to clarify the need for ormethod of treatment. A formal peer review may be requested by the patient, the dentist orthe company to resolve a disputed claim. State Dental Boards may be consulted regardingquestions of performance by a dentist with respect to his license or any indication offraudulent reporting.

7. Following the adjudication process, claims may go to a team leader for final approval.

Periodic audits of the claims process are performed by both internal and external auditors to assure compliance with proper procedures. Claims also are randomly selected every day for quality review by claims personnel.

Specialized service: Processing for some groups may be assigned to a dedicatedteam for reasons of size, uniqueness of the benefit package or cost. Access to casescan be limited by authority levels established for claims examiners.

Electronic Claims

We receive more than one-third of our claims

electronically. The claimsdata is sent electronically

via modem from the dental office to a claims

clearinghouse, where they are sorted and delivered

electronically to the appropriate company.

Electronic claims areprocessed the same day they are received in ouroffice. If no additional

information is required,an Explanation of Benefits

(EOB) statement is generated the next day.

AT YOUR SERVICE ...

To ensure high-quality service, Ameritas provides a six-weekformal training program for new associates, after which they are paired with an experienced associate for additional on-the-job training. Skills developed during training include dental terminology, facial and mouth structures, understandingdental plan provisions, answering phone calls and providing customer service.

A double shift of claims representatives at Ameritas Group’shome office in Lincoln, Neb., provides extended toll-free customer service (bilingual service available):

Monday – Thursday . . . . . . . 7 a.m. to midnight CST

Friday . . . . . . . . . . . . . . . . . . . 7 a.m. to 6:30 p.m. CST

Our automated voice response system is available six days a week with extended hours.Among the services available:

■ check benefit information or claim status

■ order a faxed dental benefit summary

■ request ID cards, certificate booklets and PPO lists

Dental is the second-most-requestedbenefit by employees,

who regard it as a wayto care for the health

and well-being ofthemselves and their families.

OUR eSERVICES

For those who preferelectronic access, ourweb site offers online conveniences foremployers and employees, including:

■ e-mail us

■ take advantage of eEnroll/eBill (See the Administration section of this notebook for more information about theseeServices. For a closer look, check out our online demo on the Benefits AdministratorHome Page of our web site.)

■ print, or fill out and print, enrollment and claim forms

■ find convenient PPO dentists

■ check the status of a claim

■ view specific benefit information

■ access general dental health and eye care information

www.ameritasgroup.com

in New York: www.firstameritasgroup.com

PROMOTING THE PLAN

After a client selects a plan, the way that plan is communicated to employees can make a bigdifference in its success. We always hope for and encourage the highest possible participa-tion, because it’s in the best interest of everyone involved – not only to ensure the plan’sfinancial stability, but to promote good health care.

Enrollment MeetingsClients that sponsor enrollment meetings to explain the benefits tend to have higher par-ticipation than those who don’t. Enrollment meetings also help prevent confusion andspare the client’s Benefits Department from fielding numerous questions regarding the plan.We strongly urge clients to hold enrollment meetings and to make attendance mandatory forall employees whenever possible.

Because we believe so strongly in the importance of these meetings, we go to great lengths toprovide a representative to assist in the enrollment meet-ings. We also encourage the client’s broker to assist.

CommunicationsAmeritas offers several communication pieces to helppromote the plan, educate employees about plan benefits and encourage participation. These includeplan highlight sheets, enrollment meeting posters, andemployee announcements. With advance notice, we cancustomize material/enrollment forms with the client’sname, logo and plan design, or meet other specialneeds. We work with each client to identify variousforms/materials for multiple locations.

While our rates assume that we provide some com-munication materials at no additional charge, we’rehappy to discuss special requests and provide anyadditional cost estimates that may apply.

Ongoing SupportAfter the plan is in place, we continue to workwith the client to communicate plan benefits,answer questions and provide outstanding service. At the time of plan renewal, we will discuss theclient’s needs regarding updated promotional materials and/or meetings to communicate plan changes and enhancements.

Heard the Good News?Your employer has included Ameritas dental coverage in your benefits

package. Dental insurance is an easy and affordable way to help protect

your oral and overal l health — as well as the health of your loved ones.Get the ful l s tor y at thisDENTAL BENEFITS MEETING :When: _________________________Where: ________________________• Freedom to se lect the dentist of your choice.

• Fast , accurate c laims payment.• Informed, responsive customer ser v ice.

GR 5596 Rev. 4-04 ©2004 Ameri tas Life Insurance Corp. (ALIC).

Ameri tas and the bison symbol are regis tered service marks, and The Dental and Eye Care Experts is a service mark, of ALIC.

G R O U P D E N T A L.

www.amer i tasgroup.com

AUTHORIZED REPRESENTATIVES

Ameritas Group (Ameritas Life Insurance Corp.)The following Elected Officers are authorized to represent Ameritas Life Insurance Corp.in this transaction:

Kenneth L. VanCleave, LLIFSenior Vice President - Group Division

ext. 2500

Martin Hall, MAAA, ASAVice President - Group National Accounts

ext. 2515

Karen M. Gustin, LLIFVice President - Group Marketing and Managed Care

ext. 2507

Roxann R. Brennfoerder, FSA, MAAAVice President - Group Customer Relations and Operations

ext. 2521

Kelly Wieseler, FSA, MAAASecond Vice President - Regional Core Accounts

ext. 2142

Ameritas Life Insurance Corp.Lincoln, Nebraska

Phone (toll free): 800-543-7784

First Ameritas Life Insurance Corp. of New YorkThe following Elected Officers are authorized to represent First Ameritas Life InsuranceCorp. of New York in this transaction:

Phyllis J. Carsten-BoyleVice President - Group Operations

Phone (toll free): 800-628-8889

Kenneth L. VanCleave, LLIFSenior Vice President - Group Division

Phone (toll free): 800-543-7784, ext. 2500