Contact:
Lisa Lee, Vice President, Marketing
Clark Consulting
Phone: 509-465-0589
lisa.lee@clarkconsulting.com

COLI Funding for Supplemental Executive Retirement Plans (SERPs) Jumps Significantly Among Manufacturers, According to New Clark Consulting Survey

Dallas, May 21, 2008 - For fifteen years, Clark Consulting has tracked how Fortune 1000 companies shape their executive benefits programs with its bi-annual Executive Benefits - A Survey of Current Trends. For the first time since the survey’s inception, Clark is offering a cut of the survey that focuses strictly on the manufacturing industry.

Among the findings about funding executive benefit liabilities in the manufacturing industry:

• 100% of companies surveyed have Nonqualified Deferred Compensation (NQDC) Plans
• 68% of those surveyed also have Supplemental Executive Retirement Plans (SERPs)
• 80% of NQDC plans for manufacturing companies are funded using Corporate-Owned Life Insurance (COLI)
• 75% of manufacturing respondents fund SERPs with COLI, up significantly from 40% in 2005

To receive a full report of Clark Consulting's Executive Benefits - A Survey of Current Trends: 2007 Manufacturing Industry Results, register online at www.clarkconsulting.com/manufacturing.

About Clark Consulting, Inc.
Clark Consulting is an authoritative source of risk management and strategic financing solutions for inefficiently funded and unfunded liabilities that result from executive and employee benefit programs. Since 1967, Clark experts have designed thousands of benefit plans and administered billions in assets for leading American corporations and banks in their pursuit of financial goals.

Pragmatic and customized products and services offer multiple client solutions across a single platform that include placement of corporate- bank- and trust-owned life insurance (COLI/BOLI/TOLI), non-qualified deferred compensation plans, investment research and advisory services, and asset administrative services. For more information, visit www.clarkconsulting.com or www.409A.net or call (800) 999.3125.

Clark Consulting is a wholly owned subsidiary of AEGON USA, one of the world's largest life insurance and pension groups, and provider of investment products.

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Contact:
Shawn-Laree de St. Aubin
Dobbins Communications
847-332-2626 ext. 22
sl@dobbcomm.com