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GUARDIAIV 06/30/2006 MAYFIELD VII,LAGE ATTN: MS SLTSAN HARRISON ASST EIN DIR - 6622 WILSON MILLS RD --" - ` MAYFIELD VII..LAGE, OH 44143 Re: Renewal Rates effective September 1, 2006 Group plan #397379 Dear Planholder: The Guardian Life Insurance Company of America thanks you for selecting us as the provider of benefit coverage - and peace of mind - for you and your employees. As is customary each year, we reviewed your group benefits program and recalculated your group rates. Rates aze determined based on a number of different factors, including: • Employee age and gender • Group location • Changes in group size • Claims experience by coverage The enclosed information provides specific detail of the rating, along with your current rates and renewal rates. New rates will be effective on your plan anniversary of September 1, 2006. We encourage you to ensure that any plan change requests affecting your renewal rates are received in Guardian's Home Office at least two weeks prior to your renewal date. Requests received after this time and before your renewal date will still be honored, but reflected on your October 2006 billing statement. With over 120,000 group plans in force, Guazdian covers more than six million employees and dependents across the country. As one of our valued planholders, we look forward to another year of providing your employees with the high quality products and services synonymous with Guardian. If you have any questions regarding your new rates or are interested in additional benefit and product options, please do not hesitate to contact your agent or Guardian's Cleveland Group Sales Office at 6480 Rockside Woods Blvd. South Suite 170, Cleveland, OH 44131, (216) 447-1908 /(800) 222-0447. Sincerely, ? ?? ike Tanner Regional Underwriting - Midwest Regional Office cc: LANCE & CO. CLEVELAND REGIONAL GROUP OFFICE EXHIBIT A T'he Guardian Life Insurance Company of New York, 7 Hanover Square, New York, NY 10004