Would you like to smooth your retirement and take advantage of a tax break each year? That is possible if you choose Star Fund!

• Forward-looking: you can invest gradually with a view to your retirement.
• Open to all: if your savings possibilities are limited, just 24 euros a month will already suffice to build up a capital (maximum investment/year: 870 euros)!
• Flexible: it is you who chooses the amount and frequency of your instalments.
• Tax deductible: according to your income you can benefit from a tax reduction of 30 to 40% on the amounts you pay in.

• You can subscribe directly via Home'Bank.
• For more information, make an appointment now at the ING branch of your choice.

Star Fund is:

• A pension savings fund under Belgian law.
• The ideal way to build up a sound capital and top up your state pension at your own pace.

To subscribe to Star Fund you must:

• be a Belgian resident and pay personal income tax in Belgium.
• be aged at least 18 and at most 64 on 31 December of the year of subscription.

• Premiums: you can choose the amount and frequency of the payments: from 24 to 870 euros a year maximum*.
• Payment: payments must be directly debited to an ING current account or ING Invest Account, provided the (joint) account holder is that of the Star Fund portfolio.
• Contract term: you can sell your investment whenever you like. Nonetheless it should be noted that you can take advantage of a beneficial taxation rate on long-term savings of only 10% when you turn 60 (or ten years after you open the contract, if you subscribe from the age of 55). Selling your investment early is disadvantageous from a taxation viewpoint.

* Maximum deductible amounts for 2009.

• Subscription fee: 3%
• Management fee: 1% per annum.

• Return: not guaranteed. Nonetheless, Star Fund could offer an appreciable return in the long term.
• Risk level: to optimise its return, part of the portfolio consists of Belgian equities, and the other part of foreign equities, bonds and liquidities. Star Fund is ranked 2 under the Eval ® rating system (risk indicator based on past performance – BEAMA method). There are 7 risk classes (ranging from 0, the least risky, to 6 the riskiest). For further information, please read the technical info sheet.

• Make savings: for an annual subscription of 870 euros, and according to your income, you can take advantage of a tax break from between 261 euros (30%) and 348 euros (40%).
• Document to keep: each year, in May, you will receive a tax certificate for payments made over the previous year.
• When the contract ends: on your 60^th birthday (in most cases, otherwise 10 years after you open your Star Fund), you will be taxed at an advantageous final rate. The long-term savings tax levied on such date is 10% on any amounts you have paid in since 1 January 1993, capitalised at a flat interest rate of 4.75%. This taxation does not prevent you from continuing your payments and taking advantage of a tax break until the year of your 64^th birthday: you will not be taxed thereafter.
  

• You can subscribe directly via Home'Bank.
• For more information, make an appointment now at the ING branch of your choice.

¹Star Fund is an investment fund under Belgian law for which ING Belgium provides financial services. The prospectus, the summarised prospectus and the latest periodical report are available free of charge from your ING branch and at the website www.ing.be. The minimum amount required to subscribe to a Star Fund unit is 24 euros. Subscription fee: 3%; exit commission: 0%; management fee: 1% per annum. A pension savings fund is a collective investment undertaking (‘CIU’) managed in the exclusive interest of its shareholders, with the sole purpose of investing in financial products. Its capital increases or decreases, as and when shareholders enter or exit from the fund. The amounts invested in a ‘CIU’ are not covered by the protection of deposits and financial instruments fund. If the units are kept on a securities account, the account is covered by the protection of deposits and financial instruments fund. No withholding tax is levied on the income from Star Fund. At the age of 60 you will pay a one-off “long-term savings tax” of 10%. The amount of this tax is calculated on the total of premiums paid in, capitalised at a flat interest rate of 4.75%.
²Past returns do not guarantee future performance.